Every company wants to make a profit in the short run but doesn’t think about the long run.The environment and human resources are used by the companies but eventually,they will react in a repugnant way.The environme...Every company wants to make a profit in the short run but doesn’t think about the long run.The environment and human resources are used by the companies but eventually,they will react in a repugnant way.The environment is being polluted every day and it is a threat to human life as well as the world.To assess the impact of activities being done by the companies,a non-governmental organization was established in Boston called Global Reporting Initiative(GRI)in 1997.GRI(Global Reporting Initiative)established a sustainability reporting framework that provides a systematic guideline for the sake of companies to disclose their performance on the environmental,economic,and social degree of sustainability.This study will find out how responsible multinational(listed and non-listed)companies(MNC)in the case of sustainability reporting when they are consistently doing business in the environment of Bangladesh.This study was analyzed based on GRI(Global Reporting Initiative)guidelines towards their reporting on sustainability.A quantitative score from 0 to 3 was given for each of 84 performance indicators(9,30,and 45 exhibitors for environmental,economic,and social dimensions respectively)of the GRI 3 guidelines based on sustainability reporting.This study reports that tidings on the economic degree are better compared to environmental and social dimensions.Much deviation is reported in environmental and social dimensions,but less deviation is reported in economic dimensions by the selected companies as the sample.Overall,the reporting practices of Nestle Bangladesh Ltd are better than other selected companies.展开更多
The aim of this paper is to investigate how the corporate characteristics and contextual factors influence the choice of managers in initiating the sustainability report/reporting （SR） and to understand the role of ...The aim of this paper is to investigate how the corporate characteristics and contextual factors influence the choice of managers in initiating the sustainability report/reporting （SR） and to understand the role of organisational dynamics. The research design develops through a deductive and inductive approach. The deductive approach is based on an analysis of the Social and Environmental Accounting Research （SEAR） strands which use the theoretical framework of （neo-） institutional theory to inquire the adoption and diffusion of SR. The inductive method is based on a research case that focuses on the SGR Group. ＂How can the rico-institutional theory help explain the process of SGR＇s SR implementation in Italian and Bulgarian companies＂？ The study identifies both the internal and contextual factors associated with the SR development and the regulative, normative, and cognitive dimensions/factors that affect the implementation and institutionalisation of SR in Italy and Bulgaria, in accordance with the different institutional environments in which the social and sustainability accounting projects are developed.展开更多
The purpose of the present study is to determine the reflection of sustainability reporting （SR）, which gained momentum considerably during the recent years, on the organizations that are active in Turkey. Turkish b...The purpose of the present study is to determine the reflection of sustainability reporting （SR）, which gained momentum considerably during the recent years, on the organizations that are active in Turkey. Turkish businesses that carried out SR during January 1, 2005 and June 1, 2015 were included in the study. Altogether, 186 sustainability reports containing 6,240 pages of a total of 80 businesses were examined. Data obtained from these reports were classified into various categories. According to the results, it was determined that 84% of the reporting businesses reported according to Global Reporting Initiative （GRI） principles and preferred G3 framework （40%）; and the maximum number of reporting was published in 2014. The present study is the first research article including all businesses making SR in Turkey with all details.展开更多
This paper aims to investigate the development and evolution of sustainability reporting practices in Cambodia and to identify current practices and trends in sustainability reporting in Cambodia,as well as perception...This paper aims to investigate the development and evolution of sustainability reporting practices in Cambodia and to identify current practices and trends in sustainability reporting in Cambodia,as well as perceptions of sustainability reporting.Interviews and surveys were used to determine respondents’perceptions of issues related to sustainability reporting.The results from this study found that 74 percent of the respondents are aware of sustainability reporting and its perceived strategic importance to businesses but only 29 percent of the respondent’s companies are reporting on environmental and social impacts of their business operations as indicated in the report.The results reveal that non-financial information disclosure and sustainability reporting practices among companies are at the early stage in Cambodia.The study also reveals that the nondisclosure of environmental and social activities could be due to the lack of disclosure requirements on environmental and social impacts of business operations by national law,the lack of incentives for companies to disclose,and the lack of understanding of the strategic importance of such reporting in generating competitive advantage and achieving sustainable business model.Findings in the study revealed several issues that require further analysis to identify significant factors that would influence environmental and social activities disclosure using a sustainability report.展开更多
"Being responsible is not only the right thins to do-it also makes perfect business sense."H&M Hennes & Mauritz AB has published"Style & Substance",its sustainability report for 2009.
The aim of this research project is to assess indirect water consumption,that represents the water consumed in the upstream part of the production life cycle.Estimations are provided for agriculture related companies,...The aim of this research project is to assess indirect water consumption,that represents the water consumed in the upstream part of the production life cycle.Estimations are provided for agriculture related companies,as agriculture represents 70%of water consumption on Earth.This consumption varies greatly according to the countries where supply chain is located.The estimation is attempted for 27 European listed companies in sectors relying on agriculture in its supply chain.A data is estimated for 22 companies,showing that indirect water consumption is much more important than direct one.Strategic questions raised through the estimation of indirect water consumption in various subsectors show the interest in this data,which represents the equivalent of Carbon Scope 3 for water issues.展开更多
With globalized world, expectations about business＇ role in the society and the world have increased; rather than just calculating profit and recording it, business has taken a step further. Accordingly, the social r...With globalized world, expectations about business＇ role in the society and the world have increased; rather than just calculating profit and recording it, business has taken a step further. Accordingly, the social responsibility reporting, sustainability reporting, and environmental reporting concepts have emerged. Financial reporting just focuses on a portion of the company＇s status and is unable to show the effects of environmental factors, climate changes on the companies. In addition, sustainability reporting was unable to show financial data which aims to see the risks and opportunities better, improves corporate reputation, and evaluates the performance of the company in accordance with the laws and norms. Investors need to establish a relationship between the financial and non-financial information in order to carry out risk analysis, as a result, the idea of integrated reporting has arised. Many companies have willingly started to prepare integrated reports in various formats and every report has been formed in accordance with the needs of readers and business properties. In addition, integrated reporting principles and guidelines have been published by the International Integrated Reporting Council, in order to provide guidance to report preparers. With the increasing importance and spread of integrated reporting, debates about the benefits and problems encountered in the preparation increased. In this study, the followings are explained： the terms of financial reporting, sustainability reporting, and financial reporting; emergence of these terms; benefits of integrated reporting and problems that may be encountered while preparation; and the relationship between financial reporting and integrated reporting.展开更多
The challenge of sustainability lies in achieving a balance between satisfying present needs and protecting resources for future generations with an emphasis on its three pillars-environmental,social and governance.Th...The challenge of sustainability lies in achieving a balance between satisfying present needs and protecting resources for future generations with an emphasis on its three pillars-environmental,social and governance.This study explored sustainable development encompassing environmental,social and governance aspects along with sustainability reporting through various sustainability frameworks.A systematic review of literature for the period 2010-23 on major worldwide sustainability frameworks was conducted,by offering insights into enhancing reporting mechanisms for a sustainable future.Secondary data related to sustainability reports were obtained from the Sustainability Accounting Standards Board and International Integrated Reporting Council,which helped in examining sector and year variations across countries.The results reflected that mandatory sustainability disclosures help to meet the United Nations Sustainable Development Goals and global sustainability frameworks help to set standards,disseminate information and promote transparency.Collaboration of investment,company action and sustainability organizations can lead to a sustainable global economy.The adoption of sustainability reporting can help organizations by fostering a proper understanding of sustainability practices,improving transparency and identifying potential business opportunities in sectors with lower sustainability.The paper provided insights into sustainability reporting published across various countries in both advanced as well as emerging and developing economies.The analysis showed which sectors and time periods have had the most sustainability reports and which areas needed to be targeted for action to advance sustainable development.展开更多
This case study focuses on the current and future needs of the management accounting within the Tallinn city government and their potential relationships with the sustainability reporting. This analysis is based on th...This case study focuses on the current and future needs of the management accounting within the Tallinn city government and their potential relationships with the sustainability reporting. This analysis is based on the study carried out within the city organizations in 2011. The questionnaire drawn up by the authors includes several questions about the current management accounting tools of the city and their development and support needs. The authors also add some questions related to the sustainability reporting, which is obligatory for the city as one of the members of the Aalborg Charter. The quantitative methodology was used. The authors＇ conclusion is that the level of the managerial accountability of the Estonian municipality is increasing and its sole economic focus is changing to a broader perspective. According to the findings of the study, the authors argue that both management accounting principles and sustainability principles are coming closer together. By using Talcott Parsons＇ adaptation, goal attainment, integration, and latency （AGIL） paradigm, the authors point out four critical components for implementing the sustainability reporting into a management accounting system. The results of this study highlight the role of values in the management accounting development, which is in harmony with the AGIL paradigm.展开更多
The increase in climate change raises the awareness of societal stakeholders to act as key-drivers in motivating and pushing corporations to monitor their sustainability data transparency, analyse their operations per...The increase in climate change raises the awareness of societal stakeholders to act as key-drivers in motivating and pushing corporations to monitor their sustainability data transparency, analyse their operations performance, and improve their operations related to environment, social governance, and corporate social responsibility. This paper evaluates the current importance of the societal stakeholders that impact the compliance of companies towards these environmental, social and governance practices in their supply chain operations. The latest review on the sustainability reporting and its data analytics are carried out, followed by a review of the development of a sustainability reporting and data analytics model, including sustainability software and online platforms in facilitating and supporting supply chain practitioners in their decision-making process. The model has been further developed as a dashboard and applied to a maritime supply chain firm. A case analysis has been conducted to illustrate the importance of analytics data in supporting complex decision-making process. Additional intelligent data analytics functionalities are recommended as future development for the sustainability reporting and data analytics dashboard in supply chain operations.展开更多
文摘Every company wants to make a profit in the short run but doesn’t think about the long run.The environment and human resources are used by the companies but eventually,they will react in a repugnant way.The environment is being polluted every day and it is a threat to human life as well as the world.To assess the impact of activities being done by the companies,a non-governmental organization was established in Boston called Global Reporting Initiative(GRI)in 1997.GRI(Global Reporting Initiative)established a sustainability reporting framework that provides a systematic guideline for the sake of companies to disclose their performance on the environmental,economic,and social degree of sustainability.This study will find out how responsible multinational(listed and non-listed)companies(MNC)in the case of sustainability reporting when they are consistently doing business in the environment of Bangladesh.This study was analyzed based on GRI(Global Reporting Initiative)guidelines towards their reporting on sustainability.A quantitative score from 0 to 3 was given for each of 84 performance indicators(9,30,and 45 exhibitors for environmental,economic,and social dimensions respectively)of the GRI 3 guidelines based on sustainability reporting.This study reports that tidings on the economic degree are better compared to environmental and social dimensions.Much deviation is reported in environmental and social dimensions,but less deviation is reported in economic dimensions by the selected companies as the sample.Overall,the reporting practices of Nestle Bangladesh Ltd are better than other selected companies.
文摘The aim of this paper is to investigate how the corporate characteristics and contextual factors influence the choice of managers in initiating the sustainability report/reporting （SR） and to understand the role of organisational dynamics. The research design develops through a deductive and inductive approach. The deductive approach is based on an analysis of the Social and Environmental Accounting Research （SEAR） strands which use the theoretical framework of （neo-） institutional theory to inquire the adoption and diffusion of SR. The inductive method is based on a research case that focuses on the SGR Group. ＂How can the rico-institutional theory help explain the process of SGR＇s SR implementation in Italian and Bulgarian companies＂？ The study identifies both the internal and contextual factors associated with the SR development and the regulative, normative, and cognitive dimensions/factors that affect the implementation and institutionalisation of SR in Italy and Bulgaria, in accordance with the different institutional environments in which the social and sustainability accounting projects are developed.
文摘The purpose of the present study is to determine the reflection of sustainability reporting （SR）, which gained momentum considerably during the recent years, on the organizations that are active in Turkey. Turkish businesses that carried out SR during January 1, 2005 and June 1, 2015 were included in the study. Altogether, 186 sustainability reports containing 6,240 pages of a total of 80 businesses were examined. Data obtained from these reports were classified into various categories. According to the results, it was determined that 84% of the reporting businesses reported according to Global Reporting Initiative （GRI） principles and preferred G3 framework （40%）; and the maximum number of reporting was published in 2014. The present study is the first research article including all businesses making SR in Turkey with all details.
文摘This paper aims to investigate the development and evolution of sustainability reporting practices in Cambodia and to identify current practices and trends in sustainability reporting in Cambodia,as well as perceptions of sustainability reporting.Interviews and surveys were used to determine respondents’perceptions of issues related to sustainability reporting.The results from this study found that 74 percent of the respondents are aware of sustainability reporting and its perceived strategic importance to businesses but only 29 percent of the respondent’s companies are reporting on environmental and social impacts of their business operations as indicated in the report.The results reveal that non-financial information disclosure and sustainability reporting practices among companies are at the early stage in Cambodia.The study also reveals that the nondisclosure of environmental and social activities could be due to the lack of disclosure requirements on environmental and social impacts of business operations by national law,the lack of incentives for companies to disclose,and the lack of understanding of the strategic importance of such reporting in generating competitive advantage and achieving sustainable business model.Findings in the study revealed several issues that require further analysis to identify significant factors that would influence environmental and social activities disclosure using a sustainability report.
文摘"Being responsible is not only the right thins to do-it also makes perfect business sense."H&M Hennes & Mauritz AB has published"Style & Substance",its sustainability report for 2009.
文摘The aim of this research project is to assess indirect water consumption,that represents the water consumed in the upstream part of the production life cycle.Estimations are provided for agriculture related companies,as agriculture represents 70%of water consumption on Earth.This consumption varies greatly according to the countries where supply chain is located.The estimation is attempted for 27 European listed companies in sectors relying on agriculture in its supply chain.A data is estimated for 22 companies,showing that indirect water consumption is much more important than direct one.Strategic questions raised through the estimation of indirect water consumption in various subsectors show the interest in this data,which represents the equivalent of Carbon Scope 3 for water issues.
文摘With globalized world, expectations about business＇ role in the society and the world have increased; rather than just calculating profit and recording it, business has taken a step further. Accordingly, the social responsibility reporting, sustainability reporting, and environmental reporting concepts have emerged. Financial reporting just focuses on a portion of the company＇s status and is unable to show the effects of environmental factors, climate changes on the companies. In addition, sustainability reporting was unable to show financial data which aims to see the risks and opportunities better, improves corporate reputation, and evaluates the performance of the company in accordance with the laws and norms. Investors need to establish a relationship between the financial and non-financial information in order to carry out risk analysis, as a result, the idea of integrated reporting has arised. Many companies have willingly started to prepare integrated reports in various formats and every report has been formed in accordance with the needs of readers and business properties. In addition, integrated reporting principles and guidelines have been published by the International Integrated Reporting Council, in order to provide guidance to report preparers. With the increasing importance and spread of integrated reporting, debates about the benefits and problems encountered in the preparation increased. In this study, the followings are explained： the terms of financial reporting, sustainability reporting, and financial reporting; emergence of these terms; benefits of integrated reporting and problems that may be encountered while preparation; and the relationship between financial reporting and integrated reporting.
文摘The challenge of sustainability lies in achieving a balance between satisfying present needs and protecting resources for future generations with an emphasis on its three pillars-environmental,social and governance.This study explored sustainable development encompassing environmental,social and governance aspects along with sustainability reporting through various sustainability frameworks.A systematic review of literature for the period 2010-23 on major worldwide sustainability frameworks was conducted,by offering insights into enhancing reporting mechanisms for a sustainable future.Secondary data related to sustainability reports were obtained from the Sustainability Accounting Standards Board and International Integrated Reporting Council,which helped in examining sector and year variations across countries.The results reflected that mandatory sustainability disclosures help to meet the United Nations Sustainable Development Goals and global sustainability frameworks help to set standards,disseminate information and promote transparency.Collaboration of investment,company action and sustainability organizations can lead to a sustainable global economy.The adoption of sustainability reporting can help organizations by fostering a proper understanding of sustainability practices,improving transparency and identifying potential business opportunities in sectors with lower sustainability.The paper provided insights into sustainability reporting published across various countries in both advanced as well as emerging and developing economies.The analysis showed which sectors and time periods have had the most sustainability reports and which areas needed to be targeted for action to advance sustainable development.
文摘This case study focuses on the current and future needs of the management accounting within the Tallinn city government and their potential relationships with the sustainability reporting. This analysis is based on the study carried out within the city organizations in 2011. The questionnaire drawn up by the authors includes several questions about the current management accounting tools of the city and their development and support needs. The authors also add some questions related to the sustainability reporting, which is obligatory for the city as one of the members of the Aalborg Charter. The quantitative methodology was used. The authors＇ conclusion is that the level of the managerial accountability of the Estonian municipality is increasing and its sole economic focus is changing to a broader perspective. According to the findings of the study, the authors argue that both management accounting principles and sustainability principles are coming closer together. By using Talcott Parsons＇ adaptation, goal attainment, integration, and latency （AGIL） paradigm, the authors point out four critical components for implementing the sustainability reporting into a management accounting system. The results of this study highlight the role of values in the management accounting development, which is in harmony with the AGIL paradigm.
文摘The increase in climate change raises the awareness of societal stakeholders to act as key-drivers in motivating and pushing corporations to monitor their sustainability data transparency, analyse their operations performance, and improve their operations related to environment, social governance, and corporate social responsibility. This paper evaluates the current importance of the societal stakeholders that impact the compliance of companies towards these environmental, social and governance practices in their supply chain operations. The latest review on the sustainability reporting and its data analytics are carried out, followed by a review of the development of a sustainability reporting and data analytics model, including sustainability software and online platforms in facilitating and supporting supply chain practitioners in their decision-making process. The model has been further developed as a dashboard and applied to a maritime supply chain firm. A case analysis has been conducted to illustrate the importance of analytics data in supporting complex decision-making process. Additional intelligent data analytics functionalities are recommended as future development for the sustainability reporting and data analytics dashboard in supply chain operations.
