Investigating Sustainability Reporting from the Lens of Stakeholder Pressures and Isomorphism

Yusoff, Ruslaina; Yusoff, Haslinda; Rahman, Shariful Amran Abd; Darus, Faizah

doi:10.1080/10599231.2019.1684170

Cited by 11 publications

(7 citation statements)

References 24 publications

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“…Sustainability consists of three major components, namely environmental elements, social elements, and also economic elements (Yusoff et al 2019). Sustainability reporting enhances the corporate values along with its governance structure and clarifies the linkage of its strategy and its undertakings to the stakeholders.…”

Section: Review Of Related Literaturementioning

confidence: 99%

Do the Banks Comply to GRI guidelines for Sustainable Reporting Practices? Empirical Evidence from Bangladesh

Biswas

Moudud‐Ul‐Huq

Chakraborty³

et al. 2020

S&S

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This paper explores the degree and nature of sustainability reporting practices of listed banks in Bangladesh in compliance with the Global Reporting Initiative (GRI) guidelines. Data are gathered from annual reports through content analysis of 29 banks listed in the Dhaka Stock Exchange (DSE) and Chittagong Stock Exchange (CSE) for the period between 2011 and 2018. Stakeholder and legitimacy theory is the theoretical perspective underlying the study. The findings of the study revealed that 0% in 2011 and 17.14% in 2018 disclosed sustainability reports in line with GRI. On the other hand, the disclosure of sustainability information trend has increased from 32% in 2011 to 59% in 2018 considering 22 categories of information where most of the banks disclosed the highest information relating to green banking (C7) least information relating to public policy (C19). The major limitations of the study are the size of the sample, only secondary sources of data, and descriptive. This study only involved 29 listed banks in DSE and CSE. The policymakers (Bangladesh Bank, Ministry of finance, commerce, law, and environment), management of the respective organization, the NGOs, and professional accounting bodies can progress to enact and amend corporate laws for effective sustainable reporting design for the public and private entities. This research recognizes the gap of sustainable reporting practices to implement the vision of 5'ps (people, prosperity, partnership, peace, and the planet) according to UN Sustainable Development Goals (SDGs) 2030.

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Section: Review Of Related Literaturementioning

confidence: 99%

Do the Banks Comply to GRI guidelines for Sustainable Reporting Practices? Empirical Evidence from Bangladesh

Biswas

Moudud‐Ul‐Huq

Chakraborty³

et al. 2020

S&S

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show abstract

“…Furthermore, [8] analyzed that among three institutional pressures in the manufacturing industry, normative pressure is the dominant one over coercive and mimetic pressure as well as if the pressures are not accounted it can result reaction with the negative outcome. However, [20] found that coercive pressure is the primary source of sustainability reporting followed by mimetic and normative pressures through the lens of institutional theory. While studying in vietnamese industries [13] analyzed that mimetic pressure is not as much significant in evaluating performance efficieny.…”

Section: B Nexus Between Institutional Pressures and Sustainable Performancementioning

confidence: 99%

Are Institutional Pressures Influencing on Sustainable Business Performance in the RMG Industries of Bangladesh?

Mohua¹,

Yusoff²

2021

Proceedings of the Business Innovation and Engineering Conference 2020 (BIEC 2020)

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With intensifying the global climate change phenomena throughout of the world as well as escalating of surroundings demands firm's operational performance is being evaluated in the context of holistic approach inclusion of economic, environmental and social proportions currently. From the prior 20 th century, eye catching change has been observed in business strategy towards sustainable perceptions-the materialization of sustainability has become intrinsic part of the companies. However, after investigating the prior literature it has come to the contemplation that readymade garment (RMG) industries as one of the major responsible sector for the environmental deterioration from manufacturing industries. Considering these affairs as burning issues, this study will expand the level of understanding about the influence of institutional pressures on sustainable business performance in the context of RMG industries of Bangladesh in the shed of institutional theory. This paper will also contend to bring a novelty about sustainability phenomena that how to face a dilemma situation between massive industrialization and go green concept by handling the pressures consistent with sustainable development goal (SDG). Most importantly during the pandemic of COVID 19, it is been observed that the organizations having high ESG ratings lower the cost of debt and equity where sustainability actions can assist to revamp economic performance while advancing public cooperation for economic growth.

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“…In addition to shareholders, customers are important stakeholders in the functioning of the organization. One of the constraints that corporations frequently face is customer demand for them to engage in sustainable practices [5]. Consumers tend to take action through product purchasing behaviour in companies with environmental awareness initiatives [6].…”

Section: Introductionmentioning

confidence: 99%

The impact of green innovation and environmental reporting on corporate performance

Widiatami,

Jati,

Astuti

et al. 2023

IOP Conf. Ser.: Earth Environ. Sci.

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This study investigates the effect of green innovation and environmental disclosure on firm performance related to consumers and shareholders. This study uses sales growth to see firm performance related to consumers and market value added (MVA) calculations related to shareholders. We obtained a sample of 54 food and beverage industry companies listed on the Indonesia Stock Exchange (IDX) based on the purposive sampling technique. The food and beverage industry was chosen to sample this study because it is one of Indonesia’s most significant contributors to waste. This study uses path analysis panel data and the Sobel test to test the hypothesis. The test results show that green innovation significantly positively affected sales growth, while environmental reporting negatively affected. Firm size as a control variable positively affects MVA. In addition, sales growth does not indirectly affect the relationship between green innovation and environmental disclosure to MVA. This study shows that consumers are more interested in companies that engage in actual action through green innovation to reduce environmental damage. At the same time, the shareholders do not pay attention to the company’s environmental activities.

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Investigating Sustainability Reporting from the Lens of Stakeholder Pressures and Isomorphism

Cited by 11 publications

References 24 publications

Do the Banks Comply to GRI guidelines for Sustainable Reporting Practices? Empirical Evidence from Bangladesh

Do the Banks Comply to GRI guidelines for Sustainable Reporting Practices? Empirical Evidence from Bangladesh

Are Institutional Pressures Influencing on Sustainable Business Performance in the RMG Industries of Bangladesh?

The impact of green innovation and environmental reporting on corporate performance

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