The Study on the Correlation between Environmental Information Disclosure and Economic Performance-With empirical data from the manufacturing industries at Shanghai Stock Exchange in China

Yu, Zhen; Jian, Jianhui; He, Pinglin

doi:10.1016/j.egypro.2011.03.213

Cited by 38 publications

(18 citation statements)

References 4 publications

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“…Likewise, Zeng et al () also found a positive correlation between disclosure and industry as well as size. Zhongfu et al () considered an inverse relationship and examined whether better financial performance led to more disclosure, which turned out to be the case. In an innovative approach, Kolk et al () examined the websites and reports of eight national and foreign retail companies operating in China and detected substantial differences in disclosure with regard to the country of origin.…”

Section: Resultsmentioning

confidence: 99%

Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis

Fifka¹

2011

Bus Strat Env

503

523

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For four decades, reporting on corporate responsibility by businesses has been the subject of empirical research. In the 1970s and 1980s, studies mostly originated from Anglo‐Saxon and Western European countries. During the last two decades research on responsibility reporting was increasingly undertaken in emerging and developing countries as well – always following the reporting practices of the respective businesses. Consequentially, a very large number of studies exist today. Many of these have empirically investigated the determinants of responsibility reporting and examined whether internal factors like size and industry or external factors like stakeholder pressures have an impact on disclosure. Thus, the purpose of the following paper is twofold. First, it seeks to provide an overview of the existing literature in order to facilitate further research. Overall, 186 studies have been examined for the determinants which they considered and have been grouped according to their geographical origin. This provides for an analysis of whether academics from different regions have taken different approaches to the empirical examination of responsibility reporting and if their results differed. The findings show that scholars across regions have taken different paths in empirical research, but indications for a variation in the impact of specific determinants on reporting are weak. Copyright © 2011 John Wiley & Sons, Ltd and ERP Environment.

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Section: Resultsmentioning

confidence: 99%

Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis

Fifka¹

2011

Bus Strat Env

503

523

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“…A study by the Chinese Academy of Social Sciences (CASS) in 2015 found the number of CSR reports in China increased from only 32 in 2006 to 1703 in 2015, with 600 out of 1027 6 (58%) of reports published by the government state-owned enterprises (SOEs). However, CSR reporting in China has been criticised for its lack of quality (China WTO Tribune, 2009;Liu and Anbumozhi, 2009;Yu et al, 2011;Zhao and Patten, 2016), considerable discrepancies and incomparability in reports (Zhang et al, 2007), for "presenting an overly positive picture of the reporting firms' CSR performance" (Jin et al, 2017, p.4), and serving merely as a means of image management (Marquis and Qian, 2014). Zeng et al, (2010) expressed concerns about information overload in CSR reports by the Chinese SOEs since they readily respond to government pressure.…”

Section: Csr Reporting In Mainland Chinamentioning

confidence: 99%

Board Gender Diversity and CSR Reporting: Evidence from Jordan

Fadli¹,

Sands²,

Jones³

et al. 2019

AABFJ

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This paper is an exploratory analysis of information overload in a sample of 15 Chinese companies from mining, manufacturing, finance, electricity and information technology industries. Using an adaptation of Dahlsrud's (2008) five dimensional framework of Corporate Social Responsibility (CSR) , we develop a longitudinal core information ratio analysis. Our findings suggest that while the length of the reports increased over the ten year period, the CSR information ratio, a measure of the proportion of the report comprising CSR disclosures, did not similarly increase. We argue that the driving force behind lengthy CSR reports is coercive pressure from the government and stock exchanges, and companies' attempts to manage their stakeholders' impressions. The results of this study have important implications for the Chinese government and Chinese stock exchanges as they consider ways to address and improve core CSR disclosures to be of greater value to users, rather than simply lengthier.

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“…Questões ambientais são frequentemente discutidas (Zeng, Xu, Dong, & Tam, 2010;Zhongfu et al, 2011;Ashcroft, 2012;Momin, 2013;Lu & Abeysekera, 2014). Os aspectos centrais referem-se ao comprometimento por parte das organizações no que concerne aos impactos ambientais oriundos das atividades fins das empresas (Lu & Abeysekera, 2014 (Beuren, Santos, & Gubiani, 2013).…”

Section: Disclosure Ambiental E O Idaunclassified

“…Os resultados revelam a relação negativa entre o nível de mercantilização e o IDE. Observa-se a abrangência dos estudos internacionais referentes a questões ambientais (Zeng et al, 2010;Zhongfu et al, 2011;Ashcroft, 2012;Momin, 2013;Lu & Abeysekera, 2014). Com o intuito de contribuir para o avanço científico das pesquisas brasileiras relacionadas à evidenciação ambiental, discute-se a seguir a composição do Índice de Disclosure Ambiental desenvolvido por pesquisadores brasileiros denominado IDA.…”

Section: Tabela 1 Estudos Internacionais Estudos Internacionais Autorunclassified

“…Além disso, a divulgação de informações ambientais e o desempenho econômico têm uma correlação intrínseca; os arranjos institucionais do sistema de divulgação de informações ambientais, necessariamente, promovem o desempenho da economia (Zhongfu, Jianhui, & Pinglin, 2011). Nesse cenário, a Bovespa desenvolveu o Índice de Sustentabilidade Empresarial (ISE) que contempla as companhias que se preocupam com o desenvolvimento sustentável da sociedade (BM&FBovespa, 2014).…”

Section: Introductionunclassified

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Índice de Disclosure Ambiental (IDA): análise da aplicação de indicador desenvolvido a partir da ótica de especialistas no Brasil

Altoé

Panhoca

Espejo

2017

Rev. Cat. Cien. Cont.

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RESUMOAs empresas preocupam-se em divulgar informações ambientais com a finalidade de transmitirem aos stakeholders uma "imagem" ambientalmente correta. O estudo objetiva aplicar o Índice de Disclosure Ambiental (IDA) aos Relatórios de Sustentabilidade no setor de papel e celulose no Brasil. Tal indicador foi desenvolvido por Bachmann, Carneiro e Espejo (2013), por meio da técnica Delphi, com pesquisadores brasileiros da área de sustentabilidade. Caracterizada como descritiva e exploratória, a análise de conteúdo foi realizada com o auxílio do software Atlas.ti a partir da categorização do IDA. Os resultados demonstraram que os Relatórios de Sustentabilidade contemplam tanto as categorias como os itens que compõem o IDA, com ressalva para a Cia. Melhoramentos de São Paulo que não evidenciou excertos da categoria informações financeiras ambientais. Os achados indicam que a Celulose Irani foi a organização cujo disclosure ambiental estava mais alinhado ao indicador proposto por Bachmann et al. (2013), apresentando um percentual de 71% de evidenciação (IDA segregado), seguido pela Fibria Celulose (64%), Klabin (50%) e Cia. Melhoramentos de São Paulo (36%). Conclui-se que os resultados desta pesquisa fortalecem o IDA, favorecendo a consolidação teórica e empírica dos aspectos de disclosure ambiental, ao mesmo tempo em que propõem uma maior amplitude da discussão no escopo internacional sobre a validade

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The Study on the Correlation between Environmental Information Disclosure and Economic Performance-With empirical data from the manufacturing industries at Shanghai Stock Exchange in China

Cited by 38 publications

References 4 publications

Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis

Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis

Board Gender Diversity and CSR Reporting: Evidence from Jordan

Índice de Disclosure Ambiental (IDA): análise da aplicação de indicador desenvolvido a partir da ótica de especialistas no Brasil

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