The Attitudes of Managers and Stakeholders towards Corporate Social and Environmental Disclosure

Elsakit, Omer; Worthington, Andrew C.

doi:10.5539/ijef.v4n12p240

Cited by 12 publications

(14 citation statements)

References 60 publications

(51 reference statements)

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“…The aim of CSR reporting is to disclose a company's environmental, economic and social performance. In the past, many studies have shown that social and environmental disclosures affect stakeholders [40]. Karagiorgos [37] applied a content analysis to CSR annual reports to measure CSR.…”

Section: Social Performance Indicatorsmentioning

confidence: 99%

A Hybrid Multi-Criteria Decision-Making Model for Evaluating Companies’ Green Credit Rating

Yang

Hsu

2019

Sustainability

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Along with economic development and social progress, environmental issues are increasingly becoming the subject of public concern. Through green credit, banks intentionally direct money into resource-conserving technology development and environmental protection industries, thus, encouraging enterprises to focus on green products. Therefore, establishing a reasonable green credit evaluation mechanism for banks is an important issue. Based on this, this study combines grey relational analysis (GRA), the Decision-Making Trial and Evaluation Laboratory technique (DEMATEL), analytic network process (ANP) and the Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) to develop a hybrid multi-criteria decision-making (MCDM) model for quantifying data and, thereby, to establish a green credit rating mechanism. In order to verify the model, this study combines credit risk and economic, environmental and social performance evaluation criteria as green credit evaluation criteria. There are 55 high-tech listed companies in Taiwan in 2014 taken as the evaluation objects and conducted for a performance ranking. The empirical results can serve as a reference for financial authorities promoting green finance policies and for investors making investment decisions.

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Section: Social Performance Indicatorsmentioning

confidence: 99%

A Hybrid Multi-Criteria Decision-Making Model for Evaluating Companies’ Green Credit Rating

Yang

Hsu

2019

Sustainability

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“…This implies that the true nature of a respondent's attitude towards environmental issues is more business orientated than ethically-led. The importance of understanding the reasons behind managers' decisions of releasing social and environmental information, and stakeholders' perception of the importance and usefulness of this information, as an important step to improve the practices of this kind of disclosure, is demonstrated in the study of Elsakit and Worthington (2012). Some papers investigate the correlation between attitudes and the environmental practice of companies.…”

Section: Literature Reviewmentioning

confidence: 99%

Managerial Attitudes on Environmental Reporting: Evidence from Croatia

Krivačić¹,

Janković²

2017

JEAM

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Environmental responsibility is an important element of business sustainability. It is operationalised through environmental accounting and reporting, which have become inevitable management tools in modern business. International reporting frameworks, legislation, and the requirements of stakeholders, necessitate thinking about environmental information which businesses should report. Decisions on reporting environmental information is associated with managerial attitudes and expectations. The lack of research, especially in European countries, on the importance of environmental reporting for a company's management, is the reason for conducting this study. Therefore, the main objective of the research was to investigate managerial attitudes regarding the importance of environmental information for companies stakeholders. A survey was used to collect data. The analysis of the distribution of managers' responses shows that most respondents believe environmental information is part of corporate social responsibility. From the standpoint of the companies it is ethical to collect and report environmental information. Through the factor analysis of managerial attitudes, research indicates variables of the highest importance in the extracted factor: the usefulness of environmental information for different stakeholders, the importance of exploring stakeholders' interests, and the importance of ensuring the quantity and quality of environmental information. The extracted factor, labelled as "the importance of environmental reporting" was further defined as a dependent variable in a simple linear regression model in which industry and size of the company were defined as independent variables. Research identifies only the industry of the company as positively and significantly related to dependent variable.

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“…The entity tries to convince people that its operations are in line with the expectations and perceptions of the society (O'Donovan, 2002). Previous research conducted on business companies shows that the disclosure of social and environmental responsibilities has an impact on stakeholder perceptions (Crowther & Aras, 2008;Elsakit & Worthington, 2012), increasing public reputation and image (Effiong, Akpan, & Oti, 2012), and improving brand image (Tantawi, Passent;Youssef, 2008) to gain competitive advantage. By learning from business companies, it is known that disclosure of social and environmental responsibility can be an attractive option to prospective students.…”

Section: Introductionmentioning

confidence: 99%

Online Disclosure of University Environmental Responsibility: A Case of Indonesia

Ariesanti¹,

Sutanto²,

Bidayati³

2019

Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018)

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A university has a commitment to maintain transparency and accountability. To fulfill that obligation and win the high competition, the university strives to improve the brand image by disclosing positive information to public. Therefore, the university proposed environmental activities as a form of communication and responsibility to people through various media, one of which was using a website. This article aims to: first, to analyze whether the environmental activity used by a university was a competitive advantage which then disclosed information on their website; second, to analyze which indicator was the university's concern to be conveyed in their website. A study of Indonesian universities participating in the UI Green Metric 2017 showed that there were still a few universities that implemented environmental activities on their website. A study of Indonesian universities participating in the UI Green Metric 2017 showed that there were a few universities that disclosed their environmental activities on their website. Environmental disclosure was not being used as a differentiating factor in competitive advantage. In addition, the indicator that was widely disclosed was information about transportation.

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The Attitudes of Managers and Stakeholders towards Corporate Social and Environmental Disclosure

Cited by 12 publications

References 60 publications

A Hybrid Multi-Criteria Decision-Making Model for Evaluating Companies’ Green Credit Rating

A Hybrid Multi-Criteria Decision-Making Model for Evaluating Companies’ Green Credit Rating

Managerial Attitudes on Environmental Reporting: Evidence from Croatia

Online Disclosure of University Environmental Responsibility: A Case of Indonesia

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