Evaluating Companies' Impression Management Tactics in Mandatory Sustainability Reporting
Business Strategy and the Environment,
Год журнала:
2025,
Номер
unknown
Опубликована: Май 3, 2025
ABSTRACT
The
study
aims
to
investigate
how
a
sample
of
Italian
companies
adopt
impression
management
(IM)
tactics
in
sustainability
reports
under
mandatory
disclosure
regulations.
Using
longitudinal
panel
data
analysis
on
reporting
and
firm
features
76
over
5
years,
it
evaluates
the
influence
GRI,
integrated
reporting,
corporate
characteristics
adopting
assertive,
performance‐oriented,
defensive
IM
strategies.
social
responsibility
(CSR)
refers
use
communication
shape
stakeholders'
perceptions
organizations'
environmental
performance.
findings
reveal
dominance
assertive
tactics,
particularly
manufacturing
electronics
sectors,
while
performance‐oriented
strategies
are
more
prevalent
industries
with
measurable
outcomes,
such
as
utilities.
Defensive
marginally
used,
reflecting
preference
for
proactive
image
building.
Larger
firms
tend
driven
by
visibility
reputational
risks.
Integrating
disclosures
discourages
GRI
compliance
promotes
results
highlight
strategic
role
balancing
goals
regulatory
compliance,
thus
supporting
legitimacy
theory,
indicating
that
businesses
strategically
employ
non‐financial
align
prevailing
societal
norms
expectations.
This
contributes
debate
IM,
providing
policy
implications,
focus
climate
change.
Specifically,
offers
theoretical
contributions
advancing
understanding
within
frameworks
emphasizing
sectorial
dynamics
shaping
Practical
implications
CEOs
policymakers
also
discussed,
highlighting
CEO
letters
should
aligning
stakeholder
values
prioritizing
transparency
trustworthiness
depicting
comprehensive
scenario
companies'
Assertive
could
directly
actual
achievements,
but
excessive
may
trigger
skepticism.
narratives
supported
quantifiable
metrics
strengthens
credibility
disclosures,
be
limited
addressing
concrete
threats.
From
policymakers'
perspectives,
sector‐specific
standards
independent
oversight,
through
audit
committees
board
independence,
considered
long‐term
promote
engagement.
Язык: Английский
Climate on the Agenda: How Board Composition Drives Climate Change Disclosure in European Banks
Business Strategy and the Environment,
Год журнала:
2025,
Номер
unknown
Опубликована: Май 23, 2025
ABSTRACT
Climate
change
demands
immediate
and
coordinated
action
from
individuals,
governments,
companies.
Companies,
in
particular,
play
a
pivotal
role
mitigating
climate
risks
reducing
environmental
impacts
by
adopting
sustainable
practices
that
extend
beyond
regulatory
compliance.
This
responsibility
is
not
confined
to
high‐emission
industries;
service
sectors,
including
financial
institutions,
also
crucial
role.
Banks
are
uniquely
positioned
address
managing
the
carbon
footprint
of
their
operations
evaluating
loan
portfolios
activities.
The
urgency
has
underscored
importance
transparent
communication
banks
regarding
climate‐related
information.
While
disclosure
(CCD)
garnered
significant
academic
interest,
research
on
its
determinants
banking
sector
remains
limited.
study
aims
fill
this
gap
examining
level
CCD
among
European
identifying
factors
influencing
dissemination
such
information
through
official
websites.
In
drawing
agency
theory,
it
investigates
board
characteristics
shaping
practices.
findings,
based
an
econometric
analysis
conducted
sample
107
publicly
listed
banks,
reveal
expertise,
gender
diversity,
size
positively
influence
CCD,
whereas
independence
no
effect.
These
results
underscore
critical
governance
structures
fostering
transparency
accountability
matters.
Язык: Английский
Company-Level Factors of Non-Financial Reporting Quality under a Mandatory Regime: A Systematic Review of Empirical Evidence in the European Union
Sustainability,
Год журнала:
2023,
Номер
15(23), С. 16265 - 16265
Опубликована: Ноя. 24, 2023
The
relationship
between
non-financial
reporting
quality
(NFRQ)
and
various
company-level
factors
has
been
studied
extensively,
considering
the
mandatory
requirements
applicable
under
Non-Financial
Reporting
Directive
2014/95/EU
(NFRD)
of
European
Union.
purpose
this
research
is
to
systematize
results
previous
published
studies
on
NFRQ
company
size,
financial
performance,
corporate
governance,
market
sustainability
a
regime.
Our
study
contributes
literature
by
proposing
taxonomy
grouped
into
five
categories.
We
analyze
post-2017
period,
focusing
application
NFRD
in
By
applying
systematic
inclusion
exclusion
criteria
population
618
articles
from
Scopus,
we
obtain
sample
fifteen
that
are
subject
an
in-depth
analysis
correlation
matrices.
review
resorts
vote
counting
methodology
assess
existence
strength
relationships
factors,
based
coefficients.
summarized
indicate
performance
positive
NFRQ.
Regarding
find
board
independence,
foreign
ownership,
gender
diversity,
governance
quality,
committee,
sustainability-linked
remuneration
positively
influence
findings
emphasize
need
explicitly
consider
role
improving
while
transitioning
improved
new
Corporate
Sustainability
2022/2464
(CSRD).
implications
for
academics
who
seek
engage
empirical
with
or
negative
reporting,
throughout
transition
CSRD.
Policymakers
may
our
useful
addressing
specific
areas
have
impact
transparency,
practitioners
valuable
information
challenges
implementation
assurance.
Язык: Английский
Divergence in disability reporting: assessing SDG alignment in corporate sustainability disclosures
Measuring Business Excellence,
Год журнала:
2024,
Номер
unknown
Опубликована: Сен. 27, 2024
Purpose
This
study
aims
to
evaluate
the
contribution
of
companies
on
disability
through
sustainability
reporting.
In
particular,
analysis
evaluates
content
Sustainable
Development
Goals
(SDGs)
disability.
Design/methodology/approach
adopts
most
recent
Global
Reporting
Initiative
(GRI)
guidelines
and
Agenda
2030
framework
measure
corporate
challenges
via
their
disclosures.
Next,
a
quality
was
conducted
disability-related
information
disclosed.
Findings
Evidence
revealed
that
while
appearing
compliant
with
GRI
indicators
disability,
still
struggle
effectively
disclose
engage
topics,
presenting
strong
misalignment
between
quantity
SDGs
related
challenges.
Originality/value
To
best
authors’
knowledge,
this
is
first
explore
transparency
social
inclusivity
regarding
disability-affected
subjects
by
considering
divergence
reporting
compliance
quality.
Язык: Английский
Failure to consider environmental risk: The case for biodiversity impact disclosure in the electricity sector
Utilities Policy,
Год журнала:
2023,
Номер
85, С. 101672 - 101672
Опубликована: Окт. 6, 2023
Язык: Английский
Sustainability reporting in carbon‐intensive industries: Insights from a cross‐sector machine learning approach
Business Strategy and the Environment,
Год журнала:
2024,
Номер
33(7), С. 7201 - 7215
Опубликована: Июль 3, 2024
Abstract
Due
to
climate
change
concerns,
academics
and
practitioners
focus
more
on
environmental
management
sustainability.
Accounting
researchers
have
focused
corporate
disclosure
sustainability
reporting
in
response
stakeholder
demand
for
openness
accountability.
Thus,
scholarly
studies
gained
momentum
with
the
frequent
use
of
qualitative
text
analysis
assess
company
disclosures'
completeness
quality.
However,
research
has
major
limitations
wherein
past
certain
sectors
or
content
analysis.
Coherently
abovementioned
gap,
our
study
intends
examine
reports
companies
agriculture,
conventional
energy,
heavy
industry
manufacturing,
transport
automotive,
construction,
highly
carbon‐intensive
industries
most
vulnerable
physical
damage
net‐zero
transition
risk.
In
doing
so,
goal
present
is
investigate
practice
a
larger,
cross‐sectoral
scale
by
using
automated,
machine
learning‐powered
methods
complement
strengthen
results
that
scholars
previously
obtained.
The
latent
Dirichlet
allocation
topic
modelling
technique
been
used
companies'
efforts
identify
industry‐specific
subtopics
based
quantitative
distribution.
originality
lies
determining
how
prioritise
issues
reports.
By
comparing
from
different
industries,
we
also
sector‐specific
patterns
organisations
are
exposed
risk
themes
over
others,
as
well
identifying
what
type
overall
prominently
featured
reports,
regardless
industry.
Our
adds
literature
investigating
unstudied
sample
sectors.
Moreover,
informs
existing
procedures.
subject
model
cross‐industry
view
can
advise
policymakers
which
under‐disclosed
rules
may
be
desirable
suit
needs.
Язык: Английский
Sustainability Reporting and Climate Change Energy Requirements: The Role of Companies and Their Governance - A Review
Опубликована: Авг. 3, 2023
The
perceived
poor
performance
of
publicly
traded
companies
on
their
sustainability
commitments
and
the
quality
reporting
has
prompted
stakeholders
to
consider
economic,
environmental,
social
impacts
corporate
activities.
Economic
activities
have
led
various
threats
in
form
climate
change,
pollution,
greenhouse
gas
emissions,
natural
disasters,
other
issues
that
negatively
impacted
environment
stakeholders.
Companies
are
expected
report
performance,
but
reality
proves
present
falls
below
stakeholders’
expectations
mainly
due
its
still
voluntary
nature.
study
aims
provide
a
literature
review
relationship
between
role
governance,
especially
observing
if
change
requirements
energy-needed
changes
being
accounted.
Results
highlight
mixed
evidence
for
influence
board
governance
attributes,
providing
interesting
insights
research
advancement.
practical
implications
businesses,
regulators,
governments,
policy
deliberations
investment
decisions.
Further
empirical
studies
recommended
re-examine
using
variables
identified
as
important
factors
gaps
this
characteristics
improve
generalizability
results.
Язык: Английский
Non-financial reporting by utilities: a structured literature review
Journal of financial reporting & accounting,
Год журнала:
2024,
Номер
unknown
Опубликована: Сен. 4, 2024
Purpose
This
paper
aims
to
carry
out
a
comprehensive
overview
of
the
academic
debate
on
utilities’
non-financial
reporting
by
highlighting
main
issues
and
emerging
gaps.
Design/methodology/approach
Using
structured
literature
review,
this
study
identifies
state
art,
maps
evolution
in
utility
companies
reveals
unexplored
aspects.
Findings
A
critical
analysis
existing
shows
development
focus
debate.
It
provides
insight
into
how
utilities
pay
attention
reporting,
what
role
plays
corporate
actions
relationships
with
stakeholders
research
gaps
need
further
investigation.
Research
limitations/implications
some
useful
recommendations
practitioners
regulators
be
more
conscious
weaknesses
criticalities
address
them
when
building
such
reporting.
However,
considered
only
articles
published
peer-reviewed
journals.
Originality/value
review
area
is
timely,
given
increase
type
The
has
an
original
develops
analytical
framework
peculiarities
utilities.
Язык: Английский
Environmental, social, and governance (ESG) reporting and accountability in the utilities sector: Research paths and policy directions
Utilities Policy,
Год журнала:
2024,
Номер
unknown, С. 101847 - 101847
Опубликована: Окт. 1, 2024
Язык: Английский
Beyond technique: The role of the multidimensional nature of energy accounting in shaping a better world
Business Strategy and the Environment,
Год журнала:
2024,
Номер
unknown
Опубликована: Ноя. 19, 2024
Abstract
Adopting
the
“multidimensional
nature
of
accounting”
framework,
this
study
aims
to
identify
what
factors
hinder
adoption
energy
accounting
as
a
practice
that
shapes
better
world.
This
paper
wants
highlight
social
and
moral
dimensions
cannot
be
taken
for
granted,
since
they
can
provide
insights
professional
research
debate.
The
case
methodology
is
used
investigate
in
first
Italian
Renewable
Energy
Community
(REC).
Data
were
collected
through
open
interview
focus
group
processed
with
qualitative
content
analysis.
findings
some
specific
technical,
social,
practice.
Key
propositions
are
provided
help
organizations
understand
how
adopt
accounting,
going
beyond
its
mere
technical
nature.
Ways
forward
proposed
cultivate
more
significant
levels
aspiration
reduce
disconnection
between
theory
Язык: Английский