Exploring bluewashing practices of alleged sustainability leaders through a counter-accounting analysis
بررسی شیوه های آبی شستشو توسط رهبران پایداری ادعایی از طریق تجزیه و تحلیل ضد حسابداری-2021
This paper is aimed at analyzing, through a counter-accounting approach, to what extent companies considered to be sustainability leaders release transparent and balanced information on their commitment to the United Nations Global Compact (UNGC) and Sustainable Development Goals (SDGs). A content analysis was conducted on the sustainability reports of a sample of 28 companies from the UNGC LEAD program, and the results were compared with information disclosed by external sources not controlled by the studied organizations. Corporate disclosure counter-accounting reveals that more than 80% of the significant negative events related to LEAD companies were not reported or were only partially reported in their sustainability reports. Contrary to re- searchers initial expectations, the length of the sustainability reports was not positively associated with their completeness or transparency. The findings of this study contribute to the literature on bluewashing and counter- accounting. They question the performance of companies considered to be sustainability leaders and the transparency of their reporting practices. From a managerial standpoint, the analysis of the results points at the necessity to shift the focus from the quantity of reports to their quality and transparency.
keywords: گزارش پایداری | ungc | مبنی بر حسابداری | شستشو آبی | csr | اثرات زیست محیطی | Sustainability reporting | UNGC | Counter-accounting | Bluewashing | CSR | Environmental impact
Managing sustainability using financial accounting data: The value of input-output analysis
مدیریت پایداری با استفاده از داده های حسابداری مالی: ارزش تجزیه و تحلیل خروجی ورودی-2021
This paper explores the potential of a practical sustainability accounting roadmap that might contribute to transforming organisational accounting approaches to sustainability. The paper develops and evaluates an approach to input-output analysis, which combines existing financial accounting with publicly available national input-output data for scanning upstream supply chains of organisations for comprehensive scope-3 impact assessments. A range of accounting outputs are availed, providing insight into aspects of an organisation’s direct and indirect environmental and social supply chain impacts at a national and international level. The practical sustainability accounting roadmap presented in this study has the potential to address a range of organisational-level sustainability accounting questions focused on efficiency, consistency and sufficiency, and to assist in the preparation of external sustainability reporting commitments. The findings suggest the accounting profession ought to assume a greater responsibility in the sustainability debate by facilitating and promoting the trial and uptake of related methodologies and tools to enable organisations to measure and report on broader aspects of performance.
keywords: حسابداری پایداری | زنجیره تامین | حسابداری زیست محیطی | گزارش پایداری | تجزیه و تحلیل ورودی خروجی | Sustainability accounting | Supply chain | Environmental accounting | Sustainability reporting | Input-output analysis
Supply chain social sustainability: Standard adoption practices in Portuguese manufacturing firms
ماندگاری اجتماعی زنجیره تامین: روشهای استفاده استاندارد در شرکتهای ساخت پرتغالی-2018
Firms are increasingly under pressure to incorporate social sustainability practices into their operations and supply chain management strategies. The purpose of this research is to develop a taxonomy of the supply chain social sustainability (SCSS) practices adopted by firms. The methodology involves two steps. First, the taxonomy is built based on literature review. Second, our empirical analysis, using non-financial (sustainability) reports with a sample of 55 listed companies, identifies standard adoption practices. We used content analysis software to unearth the influential words in the sustainability reports from different industries, sizes, and geographical regions. The content analysis reveals three different themes that provide a snapshot of how Portuguese firms integrate social sustainability into their supply chain and operations. Firms emphasize diverse facets of social sustainability practices in upstream and downstream supply chain based on different industries. The results assume significance and provide unique insights on adoption practices to supply chain practitioners who otherwise have no information on what constitutes supply chain social sustainability in this region.
keywords: Supply chain social sustainability |Content analysis |Social sustainability |Sustainability reporting
Corporate environmental sustainability reporting in the context of national cultures: A quantile regression approach
گزارش های پایداری محیط زیست شرکتی در زمینه فرهنگ ملی: یک رویکرد رگرسیون quantile-2017
This work, based on previous evidence within international business management research, aims to test the influence of communities’ culture features on corporate environmental sustainability reporting (CESR) practices. To overcome some limitations of conventional statistical approaches applied by previous research, a quantile regression (QR) model is implemented which allows setting a framework to test the working hypotheses in different scenarios that cover divergent firms’ commitment levels to stakeholder engagement and CESR practices development. Our central results addresses that different national culture dimensions present a non-monotonic influence on CESR practices. This result, which is analyzed through the Stakeholder Theory proposals, can be explained because corporate sustainability behaviors are highly sensitive to stakeholders’ pressures and demands which are ultimately conditioned by the cultural environment. Some interesting recommendations for companies’ strategic management and governmental policy-making processes are reported.
Keywords: Corporate environmental sustainability | reporting | Culture | Stakeholder theory | Quantile regression | International companies
Benchmarking aircraft metabolism based on a Sustainable Airline Index
الگوبرداری متابولیسم هواپیما براساس یک شاخص هواپیمایی پایدار -2017
Airlines are mobile, micro-communities that exhibit varying levels of performance. This paper develops and applies a composite indicator to address a gap in the literature for benchmarking airlines based on aspects of sustainable aviation. First, the concept of aircraft metabolism is developed to relate flows of energy, carbon dioxide emissions, water, and waste with operational outputs, such as the transport of revenue loads. The Sustainable Airline Index is then constructed based on 4 dimensions and 20 indicators to benchmark aircraft metabolism. The dimensions are 1) airline services and quality, 2) fuel con sumption and efficiency, 3) carbon dioxide emissions and intensity, and 4) sustainable aviation measures. The index is applied to a sample of 16 airlines based on data from corporate sustainability reporting and annual reports. The results are compared based on six schemes that involve equal or unequal weights with linear or geometric aggregation. Unequal weights are determined based on exploratory factor analysis. The net change in rank among all schemes is 2.3 positions. Monte Carlo experiments are also conducted to rank airlines based on simulated mean values in which the top 4 airlines in the sample are A9, A11, A3 and A15. Airlines that decouple revenue loads from similar increases in resource usage have higher rankings in the composite indicator based on well-rounded performances in aircraft metabolism. The results are applicable to support the carbon neutral growth strategy of the sector and to consider multiple dimensions towards more sustainable practices on the airside of aviation.
Keywords: Airlines | Aviation | Aircraft metabolism | Composite index | Sustainability | CO2 emissions
Climate change reporting and multinational companies_ Insights from institutional theory and international business
گزارش تغییرات آب و هوا و شرکت های چند ملیتی - بینش از نظریه نهاد و تجارت بین المللی-2017
Multinational companies (MNCs) have an important impact on climate change, but knowledge on the greenhouse gas (GHG) reporting practices of MNCs is limited. A theoretical framework is developed to provide an explanation of GHG emissions reporting by MNCs. The framework combines institutional theory with the notion of MNC typology from International Business and explains how institutional pressure acting on each typology of MNC influences standardization of reporting practices and GHG emissions data quality. Propositions are developed and empirically investigated using a case study. Global MNCs are predicted to have better quality GHG emissions reporting compared to multi-domestic or transnational MNCs.
Keywords: Climate change reporting | Institutional theory | International business | Multinational company | Sustainability reporting | MNC typology
A comparative study of anti-corruption practice disclosure among Malaysian and Indonesian Corporate Social Responsibility (CSR) best practice companies
A comparative study of anti-corruption practice disclosure among Malaysian and Indonesian Corporate Social Responsibility (CSR) best practice companies-2016
Corruption is a serious concern all over the world. Due to the limited amount of Corporate Social Re- sponsibility (CSR) research on speciﬁc issues such as bribery, this paper aims to determine the extent of anti-corruption information disclosure in annual reports that demonstrate organizational commitment towards combatting corruption. The index consists of 40 items developed from an analysis of past literature and several organizations published reports. The input data was based on observation of several organizations annual reports, CSR and sustainability reports, past literature and Global Reporting Initiative (GRI) reporting indicators. The sample consists of 24 companies that participated in the ACCA Malaysia Sustainability Reporting Awards (MaSRA) and 34 Indonesian companies that participated in the Indonesia Sustainability Reporting Award (ISRA). The disclosure of anti-corruption practices (ACP) is still in its infancy in both countries. This study shows that the disclosure of anti-corruption codes of conduct and whistle-blowing practices was the most reported item. Interestingly, Indonesian companies dis- closed higher amounts of ACP information compared to Malaysian companies. This is possibly because there is a higher level of coercive pressure to disclose ACP information in Indonesia compared to Malaysia. Further, there are several challenges to curbing corruption in Malaysia which potentially contribute to the low disclosure level of ACP information. This research contributes to CSR studies with a focus on anti-corruption practice, particularly in emerging economies. Some implications to improve the level of anti-corruption disclosure are also presented in the paper.© 2015 Elsevier Ltd. All rights reserved.
Keywords: Anti-corruption disclosure | Annual report | CSR report | Sustainability report | Malaysia | Indonesia
آینده پایداری تجاری: گزارشگری و اطمینان بخشی پایداری
سال انتشار: 2015 - تعداد صفحات فایل pdf انگلیسی: 31 - تعداد صفحات فایل doc فارسی: 47
پایداری تجاری، یک فرایند مربوط به ایجاد ارزش پایدار برای تمامی ذینفعان با تمرکز بر سود، کره زمین (محیط زیست)، و مردم است. گزارشگری و اطمینان¬بخشی پایداری، به همراه پتانسیلی قابل توجه بمنظور بهبود دادن شفافیت و اعتبار اطلاعات برای سرمایه گذاران و سهامداران، یک شیوه در حال تحول شرکت¬های بزرگ است. بسیاری از سازمان های تخصصی جهانی از جمله سازمان جهانی گزارشگری مبتکرانه (GRI) و کمیته بین¬المللی گزارشگری یکپارچه (IIRC) در حال فعالیت در جهت توسعه مجموعه¬ای از دستورالعمل-های گزارشگری پایداری استاندارد شده، یکنواخت و پذیرفته شده در سطح جهانی هستند. GRI در ابتدا از طریق نسخه 3.1 (همچنین نسل سوم یا G3) متعلق به چهارچوب پایداری خود بر تحتانی ترین خطوط سه گانه عملکرد زیست محیطی، اجتماعی و اقتصادی، متمرکز شد. نسل چهارم (G4)، عملکرد اقتصادی، نظارتی، اجتماعی، زیست محیطی را پوشش خواهد داد.
کلمات کلیدی: پایداری کسب و کار | سهامداران | گزارش پایداری | پایداری EGSEE | دستورالعمل GRI | اطلاعات پایداری
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