Environmental sustainability disclosures in annual reports of ASX Industrials List companies
| Autor: | Miloš Hitka, Peter Starchon, Andrej Miklosik |
|---|---|
| Rok vydání: | 2021 |
| Předmět: |
Sustainable development
Economics and Econometrics business.industry Geography Planning and Development 0211 other engineering and technologies Stakeholder Accounting 02 engineering and technology Share price 010501 environmental sciences Management Monitoring Policy and Law 01 natural sciences Transparency (behavior) Checklist Stock exchange Sustainability 021108 energy Business License 0105 earth and related environmental sciences |
| Zdroj: | Environment, Development and Sustainability. 23:16227-16245 |
| ISSN: | 1573-2975 1387-585X |
| DOI: | 10.1007/s10668-021-01338-8 |
| Popis: | Corporate environmental sustainability reporting (CESR) has been linked to the social license to operate, assisting companies in communicating their environmental performance, and through it, increasing transparency and maintaining stakeholder relationships. This study examines how topics related to environmental sustainability are disclosed in annual reports of companies from the Australian Stock Exchange (ASX) Industrials List. The investigation was performed by means of quantitative and qualitative content analysis of annual reports to identify relevant keyword occurrences. A keyword indicator list was created by combining four topics from the GRI G3 disclosure checklist/GRI Standards with other four relevant topics. Results revealed the differences in the number of environmental disclosures between individual companies and between industry groups. The existence of a relationship between the extent of CESR on one side and company size, sector, and share price on the other was confirmed. In addition to providing practical implications, this study also contributes to theory by addressing the issue of the limited applicability of GRI keywords as CESR indicators. |
| Databáze: | OpenAIRE |
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