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Sustainability Reports (sustainability + report)

Distribution by Scientific Domains

Humanities and Social Sciences	71%

Selected Abstracts

Assurance of Sustainability Reports: Impact on Report Users' Confidence and Perceptions of Information Credibility

AUSTRALIAN ACCOUNTING REVIEW, Issue 3 2009
Kristy Hodge
This study examines whether (1) assurance, (2) the level of assurance (reasonable vs limited) and (3) the type of assurance practitioner (accountant vs specialist consultant) affect users' perceptions of reliability of sustainability reports. Based on an experimental questionnaire, we find that the provision of assurance improves perceived reliability of the environmental and social information. There are no significant main effects for both the level of assurance and type of assurance practitioner. However, a significant interaction is found between these two experimental factors and report users' perceptions of reliability of such reports. More specifically, report users place more confidence in sustainability reports when the level of assurance provided is reasonable (that is, high but not absolute), and when such assurance is provided by a top tier accountancy firm, compared to when the assurance is provided by a specialist consultant. No such difference is found when the level of assurance provided is limited for either type of assurance practitioner group. The results of this study thus highlight the relevance of assurance for sustainability reporting. [source]

Sustainability report in small enterprises: case studies in Italian furniture companies

BUSINESS STRATEGY AND THE ENVIRONMENT, Issue 3 2009
Francesca Borga
Abstract The recent evolution of the economic and social context has led enterprises to consider and assess corporate environmental and social impacts integrated with the traditionally measured economic and operating performances. ,,From this point of view, the international debate on the advantages given by the firms' adoption of socially responsible behaviour has been developed; the increasing consciousness of the social character in enterprises' activities has enlarged the interest in communication. For this reason, several different standards have been developed in order to transmit, to the stakeholders, data, information and approaches about environmental, social and sustainability topics related to the firm's activities. In this dynamic context, the features of SMEs require specific guidelines, which address the contents of an SME-oriented sustainability report. ,,In this perspective the aim is to design guidelines able to meet with these SMEs' requirements; seven case studies, on Italian furniture small enterprises, complete the study. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment. [source]

Scoring corporate environmental and sustainability reports using GRI 2000, ISO 14031 and other criteria

CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT, Issue 4 2002
Prof. J. Emil Morhardt
The purpose of this paper is to evaluate the extent to which current voluntary corporate environmental reports meet the requirements of two new sets of guidelines: (i) the Global Reporting Initiative GRI 2000 sustainability reporting guidelines and (ii) the ISO 14031 environmental performance evaluation standard. We converted them to comprehensiveness scoring systems then used them along with three existing comprehensiveness scoring systems to evaluate the 1999 reports of 40 of the largest global industrial companies. Many of the reports scored highly with the existing systems, but the GRI and ISO guidelines are much more detailed and comprehensive, and resulted in much lower scores. In particular, the economic and social topics that make up 42% of the potential GRI score and the environmental condition indicators that make up 22% of the ISO 14031 score were minimally addressed in all of the companies' environmental reports. Current reporting practices of the companies whose reports we examined here are well below the standards reflected in the GRI and ISO 14031 guidelines, even when the reports scored well with existing report scoring systems. Copyright © 2002 John Wiley & Sons, Ltd. and ERP Environment [source]

Assurance of Sustainability Reports: Impact on Report Users' Confidence and Perceptions of Information Credibility

Determinants of the adoption of sustainability assurance statements: an international investigation

BUSINESS STRATEGY AND THE ENVIRONMENT, Issue 3 2010
Ans Kolk
Abstract This paper explores the factors associated with voluntary decisions to assure social, environmental and sustainability reports. Since the market for assurance services in this area is in its formative stages, there is a limited understanding of the demand for this emergent non-financial auditing practice, which is evolving rapidly across different countries. Drawing from extant literature in international auditing and environmental accounting, we focus on a set of country-level institutional factors to explain the adoption of sustainability assurance statements among an international panel of 212 Fortune Global 250 companies for the years 1999, 2002 and 2005. Consistent with our expectations, our results provide evidence that companies operating in countries that are more stakeholder oriented and have a weaker governance enforcement regime are more likely to adopt a sustainability assurance statement. Further, the demand for assurance is higher in countries where sustainable corporate practices are better enabled by market and institutional mechanisms. Our exploratory findings also indicate that the likelihood of choosing a large accounting firm as assurance provider increases for companies domiciled in countries that are shareholder oriented and have a lower level of litigation. We conclude the paper by suggesting three directions of research in the area of sustainability assurance that have relevant academic and practical implications. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment. [source]

Environmental strategies and green product development: an overview on sustainability-driven companies

BUSINESS STRATEGY AND THE ENVIRONMENT, Issue 2 2009
Vito Albino
Abstract To respond effectively and efficiently to the environmental sustainability challenge, an important role can be played by companies, through appropriate strategies and operations, such as green processes and product development. In this paper, we investigate whether the development of green products is supported by the environmental strategic approaches adopted by sustainability-driven companies, and whether there are economic sector or geographical area specificities. To this purpose, first we develop a taxonomy of environmental strategies and we define measurable proxies for both the environmental strategic approaches identified and the green product development. Then, we study a sample represented by the companies included in the Dow Jones Sustainability World Index (DJSWI). The methodology used is based on the content analysis of companies' websites and relevant documents, such as environmental and sustainability reports. The main result is that the levels of adoption of different environmental strategic approaches are higher for green product developers than for green product non-developers. Moreover, the most implemented strategic approaches for green product developers vary depending on the economic sector, while a more homogeneous behaviour is found from the geographical perspective. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment. [source]