(Re)presenting ‘sustainable organizations’

Tregidga, Helen; Milne, Markus J.; Kearins, Kate

doi:10.1016/j.aos.2013.10.006

Cited by 188 publications

(327 citation statements)

References 60 publications

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“…Finally, the researchers acknowledge that the analysis process is inherently subjective. This subjectivity is a characteristic of interpretive-inspired research and, far from being a threat to validity and reliability, was essential for evaluating qualitative or narrative disclosures typically included in the integrated and sustainability reports being reviewed (see Laine 2009b;Maroun & Jonker 2014;Tregidga et al 2014).…”

Section: Discussionmentioning

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%

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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: Discussionmentioning

confidence: 99%

Section: Action Indicatormentioning

confidence: 99%

A review of biodiversity reporting by the South African seafood industry

Usher

Maroun

2018

SAJEMS

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“…Modern concerns about sustainable development emerged in the 60s/70s with the release of several publications outlining global environmental, social issues and concerns (Tregidga et al, 2010 Osisioma (2010) observed that the concept demands that a company's responsibility be to 'stakeholders' rather than shareholders, with the business entity used as a vehicle for coordinating stakeholder interest instead of maximizing shareholders' profit. From a corporate point of view, sustainability has been viewed as an integration www.ccsenet.org/ibr International Business Research Vol.…”

Section: The Path To Sustainabilitymentioning

confidence: 99%

Sustainability Reporting: A Paradigm for Stakeholder Conflict Management

Okoye¹,

Egbunike²,

Meduoye³

2013

IBR

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This paper examined the nexus of corporate disclosure of environmental and social performance in form of sustainability reports on corporate stakeholder conflict management. Corporate stakeholder groups represent divergent interests in the activities of any corporation; as such, managing these interest groups is at the heart of survival for 21st century corporations. The study is descriptive in nature and uses survey technique. The respondents comprised 121, made up of the following stakeholder groups: employees (38); managers (15); corporate accountants (18); shareholders (22) and 28 persons. The primary data were collected with the aid of a structured 5 point likert scale questionnaire. Three hypotheses were formulated and tested in the study. Descriptive statistics and Multiple Regression Technique were used in analyzing the primary data. Our empirical findings revealed that sustainability reporting would require managers to identify Key Social and Environmental performance indicators, this serves as a tool in understanding social and environmental stakeholder behavior. Respondents perceived that managing social and environmental stakeholder needs is crucial in sustaining a long-term relationship between management and these stakeholder groups. The link between the three constructs of sustainability was also identified, i.e. social and economic performance relationship; social and environmental performance relationship and environmental and economic performance relationship. Based on this, the study suggests the adoption of sustainability reporting practices by organizations; this however, should not precede the identification of key social and environmental performance indicators that would facilitate the integration of performance across the three dimensions into corporate core objectives and strategic values.

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“…Similarly, Spence (2007) shows how companies blend economic and socio-environmental discourses in order to advance a 'win-win' ideology where the two are perceived as being mutually reinforcing. Essentially, although signifiers such as 'sustainable development' and 'corporate social responsibility' imply an opening up of accepted understandings of who the corporation is, corporate discourse is effectively employed in order to reestablish corporate hegemony of the discursive terrain (Tregidga et al 2014). According to these views, corporate adoption of the language of sustainability and responsibility gives the impression of substantive changes to corporate activities but really only elicits second-order concessions (Levy et al 2015;Spence 2009).…”

Section: Discourses Of Corporate Responsibility and Accounting Standamentioning

confidence: 99%