Strategies for Social and Environmental Disclosure: The Case of Multinational Gambling Companies

Leung, Tiffany C. H.; Snell, Robin Stanley

doi:10.1007/s10551-019-04190-z

Cited by 39 publications

(46 citation statements)

References 106 publications

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“…Indeed, the requirements of SRAs are only one factor influencing corporations' CSR policies, practices and performances, and rarely the most important. In drawing these conclusions, our paper provides support to more critical accounts of informational governance, which challenge the idea that neoliberal practices of disclosure are sufficient to bring about significant changes in CSR-related behaviour (Christophers 2017;Leung and Snell 2019).…”

Section: Discussionsupporting

confidence: 53%

How Do Companies Respond to Environmental, Social and Governance (ESG) ratings? Evidence from Italy

2020

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While a growing number of firms are being evaluated on environment, social and governance (ESG) criteria by sustainability rating agencies (SRAs), comparatively little is known about companies' responses. Drawing on semi-structured interviews with companies operating in Italy, the present paper seeks to narrow this gap in current understanding by examining how firms react to ESG ratings, and the factors influencing their response. Unique to the literature, we show that firms may react very differently to being rated, with our analysis yielding a fourfold typology of corporate responses. The typology captures conformity and resistance to ratings across two dimensions of firm behaviour. We furthermore show that corporate responses depend on managers' beliefs regarding the material benefits of adjusting to and scoring well on ESG ratings and their alignment with corporate strategy. In doing so, we challenge the idea that organisational ratings homogenise organisations and draw attention to the agency underlying corporate responses. Our findings also contribute to debates about the impact of ESG ratings, calling into question claims about their positive influence on companies' sustainability performance. We conclude by discussing the wider empirical, theoretical and ethical implications of our paper.

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Section: Discussionsupporting

confidence: 53%

How Do Companies Respond to Environmental, Social and Governance (ESG) ratings? Evidence from Italy

2020

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“…Most of the previous studies on environmental accounting information disclosure focused on a particular company or city or province (Murdifin et al 2019 ; Leung and Snell 2019 ). Few of the studies were able to take a whole industry of a country into consideration (Yao and Liang 2019 ; Tkachenko et al 2019 ).…”

Section: Introductionmentioning

confidence: 99%

Trend and relationship between environmental accounting disclosure and environmental performance for mining companies listed in China

Agyemang

Kong

Twum

et al. 2021

Environ Dev Sustain

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“…The final driver in this category denotes the potential negative health effects of digital technologies on their users. Service researchers have long forewarned that internet users are typically unaware of the negative health effects associated with their use of service technologies (Rosenbaum and Wong, 2012), which may not be the case for organizations (Leung and Snell, 2019). Examples of negative health effects include digital technologies exacerbating current addictions or causing new addictions, promoting negative mental health and leaving users ill-prepared to process knowledge gleaned from a technology.…”

Section: Negative Health Effectsmentioning

confidence: 99%

Commentary: the unintended consequences of digital service technologies

Rosenbaum

Walters

Edwards

et al. 2021

JSM

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Purpose This commentary puts forth a conceptual framework, referred to as the consumer, organization, government framework of unintended digital technology service failures, that specifies consumer, organizational and governmental shortcomings that result in digital technologies failing in terms of negatively affecting consumer, communal, national and/or global welfare. Design/methodology/approach The authors conceptualize an original framework by engaging in a literature review regarding marketplace failures associated with digital service technologies. Findings The framework shows that three drivers explain why commercial digital technologies often fail. The first driver highlights misuse or criminal intent from individuals. The second involves organizations failing to prevent or to address technology failures. The third pertains to failures that stem from governmental institutions. Research limitations/implications The authors encourage researchers to build on their framework by putting forth research questions. To prevent or lessen opportunities for digital technologies to result in service failures, the authors also offer practitioners a “digital technology service failure audit.” This audit shows how digital technology creators and managers can anticipate and address consumer, organizational and governmental factors that often cause digital service technologies failures. Social implications Despite the absence of industry-specific regulations and the existence of some regulatory immunities, digital technology providers have an ethical duty, and may be obligated under applicable tort law principles, to take steps to prevent unintended harm to consumers before launching their service technologies. Originality/value This work reveals that digital technologies represent new and different threats to vulnerable consumers, who often rely on, but do not fully understand, these technologies in their everyday living. The framework helps consumers, organizations and government agencies to identify and remedy current and potential instances of harmful digital technologies.

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Strategies for Social and Environmental Disclosure: The Case of Multinational Gambling Companies

Cited by 39 publications

References 106 publications

How Do Companies Respond to Environmental, Social and Governance (ESG) ratings? Evidence from Italy

How Do Companies Respond to Environmental, Social and Governance (ESG) ratings? Evidence from Italy

Trend and relationship between environmental accounting disclosure and environmental performance for mining companies listed in China

Commentary: the unintended consequences of digital service technologies

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