Sustainability Reporting: An Accountant’s Perspective

Moore, Walter B.; Poznanski, Peter J.

doi:10.5539/jms.v5n2p92

Cited by 4 publications

(3 citation statements)

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“…This study is complementary to previous studies [14,29,37,63] which have shown the role that the strategy of using accounting platforms available online has in the reframes of the business for sustainability. In the same line of thinking, these circumstances make companies benefit from the availability of financial big data.…”

Section: Discussionsupporting

confidence: 48%

Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence

Cokins¹,

Oncioiu

Türkeș

et al. 2020

Sustainability

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Technological innovation evolves through the use of information systems and this study highlights the intentions of using accounting platforms by conducting a quantitative study on sustainability and its social influence. The purpose of this study is to investigate the factors that influence the acceptance and use by company managers of accounting platforms available online by developing the unified theory of acceptance and use of technology (UTAUT) construct model. The research method used in the quantitative study was the sample survey, using the online questionnaire as a data collection tool. A number of 401 companies provided complete and useful answers to this research. The major contributions of the research were the use of two variables considered significant in the study: perceived credibility (PC) and perception of risk (PR). The results of the study showed that performance expectancy (PE), social influence (SI), and perceived risk (PR) have a positive influence on the intention to use the accounting platforms available online, while perceived credibility shows a much more significant and stronger influence.

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Section: Discussionsupporting

confidence: 48%

Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence

Cokins¹,

Oncioiu

Türkeș

et al. 2020

Sustainability

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“…A lack of reliability could also put non-financial reporting in doubt as a reliable public source of information and knowledge [67]. In addition, the lack of timeliness and stakeholder engagement in decision making regarding sustainability policies could create the perception that non-financial reporting is only a window-dressing strategy [68]. Accordingly, non-financial reporting could be mainly used as a means to improve an organization's reputation and legitimacy [33,34], and not as a means to assess sustainable performance and to communicate with stakeholders [67].…”

Section: Discussion and Final Remarksmentioning

confidence: 99%

Quality and Diffusion of Social and Sustainability Reporting in Italian Public Utility Companies

2020

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In recent decades, non-financial reporting has been widely debated in the literature relating to both public and private sectors. Non-financial reporting is used to increase accountability and transparency, and to adapt to external pressures and stakeholder expectations. The focus on external factors, i.e., transparency and stakeholders, has largely precluded research into the quality of non-financial reporting. Nevertheless, the quality and reliability of sustainability reports have been widely questioned in the literature. Non-financial reporting may provide purely symbolic actions to manage expectations. This paper analyzes the level of diffusion and quality of non-financial reporting tools in the public utility sector. We use the principles of the GRI (Global Reporting Initiative) framework to measure quality, i.e., clarity and accuracy, timeliness and stakeholder engagement, comparability, and reliability. We use a qualitative exploratory approach with a mix of primary and secondary sources. The results show that despite the increasing use of non-financial reporting in organizational life, it is not diffused within public utilities. We address the issue of quality, and find that, overall, the accuracy/clarity and comparability of non-financial reporting is satisfactory; timeliness and stakeholder engagement appear to be acceptable, while reliability does not appear to be acceptable.

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“…Wang, et al (2011) concludes that the company's Corporate Social Responsibility (CSR) performance is not able to influence individual investors. CSR report provides information that is not entirely useful to stakeholders or as public relations instruments because CSR report is voluntary as stated by Moore and Poznanski (2015) . Both opinions indicate that the information contained in the sustainability report submitted by the company is not always considered capable of influencing investors' investment decisions.…”

Section: Introductionmentioning

confidence: 99%

How Does Important Sustainability Reporting for Investment Decision Making?

Sumiyati

Suhaidar

2020

Sriwijaya Int. J. of Dynamic Eco. And Buss.

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This study was conducted to examine the importance of sustainability reporting for investment decision making by prospective investors using belief-action-outcome (BAO) theory. This study is a rational investor behavior study in deciding the use of their assets by explaining it using Rational Decision Making Model (RDMM) theory.This study used an online quasi-experimental approach. The respondents of this research were prospective individual investors who understand the use of financial statements to make investments. This research was conducted with two tests. First, test the construct of variables. Second, test the subject's behavior with experiments. As for the experiments carried out two steps namely first, the subjects were given a questionnaire without any sustainability reporting. Second, subjects were given a questionnaire with instructions to read sustainability reporting first.The expected outcome is that investors tend to choose to buy shares of companies that also attach sustainability reports compared to companies without sustainability reports. Investors also tend to be rational in making decisions. This result showed the importance of sustainability report in rational decision making.

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Sustainability Reporting: An Accountant’s Perspective

Cited by 4 publications

References 0 publications

Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence

Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence

Quality and Diffusion of Social and Sustainability Reporting in Italian Public Utility Companies

How Does Important Sustainability Reporting for Investment Decision Making?

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