On the interplay between environmental reporting and management accounting change

Bouten, Lies; Hoozée, Sophie

doi:10.1016/j.mar.2013.06.005

Cited by 93 publications

(92 citation statements)

References 58 publications

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“…Although he was not involved with the day-to-day management of the project, this opening compelled him to engage in environmental championing part way through the project; that is, he became a temporary champion for the ecosystem in the project. Our finding in this respect is consistent with previous research demonstrating that environmental leaders may also become environmental champions when the right conditions are present (Bouten and Hoozée, 2013). Therefore, we suggest that:…”

Section: Development Of Theoretical Modelsupporting

confidence: 92%

“…Environmental leaders, through their ecocentric values and organizational position are able to affect changes in organizations consistent with a proenvironmental vision (Crossman, 2011). However, being an environmental leader charged with implementing environmental practices does not necessarily make one an environmental champion (Bouten and Hoozée, 2013;Cantor et al, 2013). Environmental champions are "individuals who, through formal organizational roles and/or personal activism, attempt to introduce or create change in a product, process or method within an organization" (Andersson and Bateman, 2000, p. 549).…”

Section: Literature Reviewmentioning

confidence: 99%

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Unmasking Corporate Sustainability at the Project Level: Exploring the Influence of Institutional Logics and Individual Agency

2015

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Section: Development Of Theoretical Modelsupporting

confidence: 92%

Section: Literature Reviewmentioning

confidence: 99%

Unmasking Corporate Sustainability at the Project Level: Exploring the Influence of Institutional Logics and Individual Agency

2015

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“…The stakeholders of integrated reports are not only external, but also internal to a company (Chen et al, 2016;Eccles & Armbrester, 2011;Setia et al, 2015;Wee et al, 2016;Wild & van Staden, 2013;Williams & Adams, 2013), as these reports are used to enhance integrated thinking and to effect organisational change inside organisations (Adams et al, 2007;Bouten & Hoozée, 2013Brown & Dillard, 2014;Setia et al, 2015;Stacchezzini et al, 2016;Tilt, 2006). Integrated reports are supposed to demonstrate value-to-society (Flower, 2015;Setia et al, 2015), rather than valueto-investors, but are still mainly produced with investors in mind (Rensburg & Botha, 2014).…”

Section: Integrated Reportingmentioning

confidence: 99%

The readability of integrated reports

Toit

2017

MEDAR

110

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Purpose -This is an exploratory study to investigate the readability of integrated reports. The aim is to assess whether integrated reports are accessible to their readership and add value to Research limitations/implications -The main limitation of the study lies in its exclusivelySouth African setting, which is the only country where integrated reports are recommended as part of stock exchange listings requirements. Another limitation is the fact that integrated reports are mainly aimed at informed users and is thus compiled with the informed reader in mind, which impacts on general readability. Practical implications -The results present new findings regarding integrated reportingpractice, which is of interest to firms, investors, regulators, amongst others. The findings show how the value-added by integrated reports could be improved.Originality/value -This study is the first to investigate the readability of integrated reports in a South African context. The results indicate that integrated reports are difficult to read and are only useful to a portion of the total intended population.

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“…Bouten and Hoozée [18] investigated how environment-related management accounting practices and environmental reporting may interact in the process of responding to disturbances of the natural environment. They demonstrated the potential of environmental management accounting in fostering and stifling the organizational path towards sustainability.…”

Section: Introductionmentioning

confidence: 99%

Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

2017

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Recent policy changes in sustainability reporting, such as the ones related to the new European Directive on non-financial disclosure (2014/95/EU), the standards issued by the American Sustainability Accounting Standard Board (SASB), the G4 guidelines issued by the Global Sustainability Standard Board (GSSB), and the framework of the International Integrated Reporting Council (IIRC) stress the importance of extending the disclosure of ethical, social, and environmental risks within financial and social-environmental reporting. Institutional pressure has notably increased among organizations, in setting up risk management tools to understand sustainability risks within managerial and reporting practices. Given such institutional pressure, the corporate reaction in providing additional sustainability risk disclosure calls for attention and scrutiny. Therefore, this study aims at addressing such issues from an exploratory perspective. We based our analysis on a sample of large Italian organizations that issued sustainability disclosure in accordance with the Global Reporting Initiative (GRI), G4 guidelines, and we tested the relationship between their level of risk disclosure and other relevant variables. Consistently with the literature, we found that "experienced" sustainable reporters provide a significant volume of disclosure, and that disclosure quality on risk is positively influenced by their international presence and reporting experience. However, when accounting for specific risk-related areas of disclosure, only a few of them seem to adopt a managerial perspective linking strategy, risk metrics, and disclosure.

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On the interplay between environmental reporting and management accounting change

Cited by 93 publications

References 58 publications

Unmasking Corporate Sustainability at the Project Level: Exploring the Influence of Institutional Logics and Individual Agency

Unmasking Corporate Sustainability at the Project Level: Exploring the Influence of Institutional Logics and Individual Agency

The readability of integrated reports

Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

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