Organized hypocrisy, organizational façades, and sustainability reporting

Cho, Charles H.; Laine, Matias; Roberts, Robin W.; Rodrigue, Michelle

doi:10.1016/j.aos.2014.12.003

Cited by 664 publications

(915 citation statements)

References 60 publications

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“…Drawing on the prior CSR and integrated reporting literature (see, e.g., Cho et al 2015;De Villiers et al 2018;Freundlieb et al 2014;Michelon et al 2015), this research makes an important contribution by proposing a scorecard for calculating a QIND for biodiversity disclosures. Based on the work of Michelon et al (2015), the index includes a measure of the total and relative quantify of disclosure (QI and DI).…”

Section: Resultsmentioning

confidence: 99%

“…Biodiversity reporting can be focused on policy-related issues and form part of a broader environmental rhetoric without resulting in actual changes to business practices (Cho et al 2015;Tregidga, Milne & Kearins 2014). To address this, we differentiate between biodiversity reporting that is descriptive, compliance-focused or related only to policy (organisational rhetoric) and disclosures on specific plans, actions or projects (organisational action) (see Table 3).…”

Section: Action Indicatormentioning

confidence: 99%

“…This is indicative of higher quality reporting. Conversely, a score tending to zero implies that most disclosure is at the level of organisational rhetoric and that reporting quality is therefore low (see Beretta & Bozzolan 2004;Cho et al 2015).…”

Section: Action Indicatormentioning

confidence: 99%

“…This reflects the fact that risk disclosures were often generic, a clear biodiversity management plan was not apparent and there were indications that disclosures were compliancefocused, rather than the result of a complete commitment to change business practices (see Mansoor & Maroun 2016;Raemaekers et al 2016). In addition, while some companies dealt with biodiversity-related issues at the strategic level or as part of their risk management plans in their integrated reports, others placed more emphasis on general environmental disclosures in their sustainability reports (see Cho et al 2015;De Villiers & Van Staden 2006). As a result, the researchers examined the focus on reporting on specific actions, plans and projects designed to mitigate biodiversity impact to gain a better sense of reporting quality.…”

Section: Emphasis Indictormentioning

confidence: 99%

“…• an action indicator (AI) -the extent to which disclosures deal with actions, plans and projects designed to mitigate the risk of biodiversity loss rather than just descriptive, policy or compliance-related disclosures (Cho et al 2015;Freundlieb, Gräuler & Teuteberg 2014;Michelon et al 2015). …”

Section: Gri304-3mentioning

confidence: 99%

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A review of biodiversity reporting by the South African seafood industry

Usher

Maroun

2018

SAJEMS

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Background: Biodiversity reporting is an area of sustainability accounting research that has received comparatively little attention from the academic community. This is despite the growing scientific concern about climate change, habitat destruction and extinction of species and mounting evidence on the implications of these environmental issues for our current way of life. This necessitates additional research on biodiversity reporting, especially in a South African context given that the country is home to some of the richest biodiversity regions on earth. Aim: This research examines what information companies in the South African seafood industry are reporting on biodiversity. This includes the development and application of an easy-to-use disclosure scorecard to track the quality of biodiversity-related disclosures. Setting: The study focuses on South African biodiversity reporting. The choice of region is informed by the country’s significant marine resources and mature corporate reporting environment, where non-financial disclosures are expected to be well developed. Methods: Content analysis was used to collect data from a sample of companies’ integrated and sustainability reports. The data were analysed interpretively to determine what biodiversity disclosures companies provide and the quality of those disclosures. Conclusion: The study shows that while the quantum of biodiversity reporting is relatively low, some companies are starting to provide more detailed accounts of their biodiversity impact, pointing to higher levels of reporting quality. There is still room for improvement, but these findings suggest that reporting on non-financial sustainability issues is maturing and that companies are beginning to appreciate the importance of preserving biodiversity for ensuring long-term sustainability.

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Section: Resultsmentioning

confidence: 99%

Section: Action Indicatormentioning

confidence: 99%

Section: Action Indicatormentioning

confidence: 99%

Section: Emphasis Indictormentioning

confidence: 99%

Section: Gri304-3mentioning

confidence: 99%

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A review of biodiversity reporting by the South African seafood industry

Usher

Maroun

2018

SAJEMS

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Assessing the impact of the sustainable development goals on corporate philanthropy: A study of Canada's leading private sector companies

Billedeau,

Wilson

2023

Bus Strat Dev

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This paper examines the impact of the United Nations sustainable development goals (SDGs) on community investment (CI), otherwise known as corporate philanthropic expenditures, among Canada's leading private sector companies. The study investigates whether there have been discernible shifts in CI relative to net profit after tax (NPAT) before and after the introduction of the SDGs in 2015, and whether corporations' commitment to the SDGs and/or membership in the United Nations Global Compact (UNGC) have resulted in material increases to CI expenditures. The analysis is based on descriptive statistics, comparing the mean and standard deviation of CI as a percentage of NPAT across 58 firms included in our study. The findings reveal a minor decrease in CI as a percentage of NPAT following the introduction of the SDGs and lower average CI amounts among corporations committed to the SDGs and firms with UNGC membership. This paper offers an interpretive analysis of the results, highlighting the implications of potential greenwashing and the importance of corporate transparency. Further, we emphasize the need for policies to ensure genuine corporate financial commitment to socioeconomic and environmental causes.

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Can voluntary environmental regulation promote corporate technological innovation?

2019

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The impact of environmental regulation on technological innovation has been widely discussed in the academic circle. Based on the panel data of 403 Chinese manufacturing firms from 2010 to 2015, this paper explored the role of voluntary environmental regulation in technological innovation. The results showed the following: First, both voluntary environmental information disclosure and environmental management system certification had a positive effect on corporate innovation investment. Second, compared with the impact of environmental information disclosure, the impact of environmental management system certification on corporate innovation investment was more significant. Third, there was a significant positive interaction between environmental information disclosure and environmental management system certification. Finally, the effect of voluntary environmental regulation on corporate technological innovation in heavily polluting industries was stronger than that in lightly polluting industries.

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Organized hypocrisy, organizational façades, and sustainability reporting

Cited by 664 publications

References 60 publications

A review of biodiversity reporting by the South African seafood industry

A review of biodiversity reporting by the South African seafood industry

Assessing the impact of the sustainable development goals on corporate philanthropy: A study of Canada's leading private sector companies

Can voluntary environmental regulation promote corporate technological innovation?

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