Suchergebnisse

Sustainability Reporting includes a large scope of topics that affect many aspects of a company. It has been applied by companies for over 20 years and has gained great recognition since 2000. Nowadays, and especial due to the accelerating climate change that we witness, Corporate Social Responsibility (CSR), Non-Financial Reporting (ESG – Environmental, Social, Governance) and Corporate Environmental Sustainability Reporting (CESR) have become crucial issues for companies and governments. In this paper, it is discussed how these issues became crucial for companies and societies and how the European Union acts for enhancing them. Also, this paper analyzes the implementation practices, meaning the tools used for applying the sustainability reporting, with emphasis to the GRI Standards. The importance of this kind of reporting stimulates research into the benefits and the necessity of its implementation. In the second part, we refer to the Greek legislation and we examine the case of the Athens International Airport (AIA), Eleftherios Venizelos, the Corporate Responsibility Report 2016 of which is further examined. The focus is on what is reported, how it is applied and what are the benefits of reporting for the company, the society and the environment. Finally, we track the gaps and suggest further investigation as far as small medium companies are concerned.

Comparatively less research has examined the effect of corporate governance (CG) elements on environmental sustainability reporting performance (ESRP) in South Asian (SA) countries. Further, no study in literature documents a cross-country examination of CG and ESRP in this region. The study takes three SA countries (Bangladesh, India, and Pakistan) and 88 listed organizations' sustainability reports during the years 2009-2016 from the Global Reporting Initiative (GRI) database. The study considers a variety of mixed theoretical frameworks-i.e., agency, resource dependency, stakeholder, legitimacy and political cost theories-to indicate which ownership (foreign, institutional, director and family) and board characteristics (independence, size, diversity and committee) affect ESRP practices in the world's most environmentally vulnerable region. Our empirical results indicate ESRP has a positive association with foreign and institutional ownership, board independence, and board size. Moreover, we find director share ownership significantly relates with ESRP. In contrast, our results also reveal no association between ESRP and family ownership, female directorship, and CSR and environmental committees. We conclude that more family control, a lack of female participation, and the unavailability of resourceful management personnel primarily impedes ESRP practices in the SA countries' organizations. These findings have both theoretical and practical implications for academia, policy-makers, and corporate managers in this region.

Sustainability reports ought to be key channels for communication with stakeholders, enhancing organisational accountability and transparency. However, the proliferation of sustainability metrics and the voluntary nature of reporting leads to inconsistencies in the quality of sustainability reporting, invariably affecting its functionality and effectiveness. This research project investigates the quality and functionality of sustainability reporting within the South African gold mining sector. Firstly, a framework for characterising and subsequently assessing the quality of sustainability reports was developed based on a review and analysis of the published literature. This framework was then applied in a multi-method approach consisting of a desktop review involving a content analysis of three company reports that disclose performance according to the GRI G4 Guidelines, and semi-structured interviews with key internal and external stakeholders. The analysis shows that while sustainability reports in the South African mining sector have been found to have beneficial functions for both internal and external stakeholders, they also presented quality issues that are both technical and socio-political in nature. More specifically, the study found that sustainability reports are used internally at an executive level and that the reporting process enhances organisational transparency and accountability. Externally, sustainability reports were found to be used as a source of performance information and as an indicator of company commitment and legitimacy. However, the quality issues, namely levels of aggregation and detail, as well as the degree of integrity, were considered to have a negative effect on the functionality and effectiveness of sustainability reports for stakeholders. This study offers insight into how companies report and how stakeholders perceive and relate to sustainability reporting, and in turn serves to highlight both strengths that should be encouraged, and weaknesses that detract from sustainability reports' effectiveness and functionality. The application of a multi-criteria framework in a multi-method approach provides a more holistic picture of the quality and functionality of sustainability reports, allowing technical and political quality issues to be discussed in a simultaneous study, as well as highlighting the complexities and nuances of sustainability reporting.

Background: The increasing awareness of environmental sustainability has led to a growing need for businesses to measure and report their environmental costs. Sustainability accounting, which integrates financial and environmental data, provides a comprehensive framework for assessing the ecological impact of business operations. This field is pivotal for promoting transparency and accountability in environmental stewardship. Objective: This study aims to explore the methodologies and practices involved in measuring and reporting environmental costs within the framework of sustainability accounting. It seeks to identify the benefits and challenges faced by organizations in implementing these practices and to propose solutions for enhancing their effectiveness. Methods: A mixed-method approach was adopted, combining quantitative data analysis of environmental costs reported by 50 companies with qualitative interviews of 30 key stakeholders. The quantitative analysis involved examining financial statements and sustainability reports from 2018 to 2022, while the qualitative component gathered insights from managers and accountants on the practical aspects of sustainability accounting. Results: The study revealed significant variability in the measurement and reporting practices of environmental costs. Companies with established sustainability accounting frameworks demonstrated a 25% improvement in environmental performance and a 30% increase in transparency. However, challenges such as lack of standardized reporting guidelines and inadequate integration of environmental costs into financial decision-making were identified. Conclusion: Sustainability accounting is crucial for fostering corporate accountability and environmental stewardship. The study highlights the need for standardized guidelines and enhanced integration of environmental costs into financial practices. Addressing these challenges can lead to more accurate reporting and better decision-making, ultimately contributing to sustainable business practices and environmental conservation.

Purpose
The purpose of this paper is to examine higher education institutions' participation in association for the advancement of sustainability in higher education's (AASHE's) Green Athletics category in the sustainability tracking, assessment and rating system (STARS) sustainability report while assessing how well collegiate athletic departments engage with their respective aspects.


Design/methodology/approach
This general review used quantitative content analysis to determine the number of NCAA Divisions I–III institutions that actively report Green Athletics categories in their AASHE STARS reports. The data collection process compiled current reports from the STARS website and the National Collegiate Athletic Association database. Green Athletics categorical and accumulated point attempts and outcomes were analyzed.


Findings
Of the 335 institutions that actively use the STARS reporting tool, the NCAA accounted for 247 rated institutions of which only 50 attempted points in Green Athletics while only 21 institutions succeeded. This paper discusses the lack of participation from institutions in Green Athletics and propose an alternate to better engage collegiate athletics in STARS reporting.


Originality/value
This study is one of the first known examinations of the tangible results of collaborations on college campuses to integrate the athletic department's sustainability efforts into the overall sustainability reporting of the institution. This study can better inform STARS on how to more fully engage college athletic departments and boost the sustainability efforts in all corners of campus.

The present study's main objective is to assess the impact of non-financial sustainability reporting (NFSR) on corporate reputation and the role of the CEO in the opportunistic behavior of companies listed on the Tehran Stock Exchange. In total, 178 firms were assessed for this paper during 2013–2020. In this study for calculating the NFSR, environmental sustainability reporting (ESR), social sustainability reporting (SSR), governance sustainability reporting (GSR) and ethical sustainability reporting (ETSR), Arianpoor and Salehi's comprehensive and conceptual model has been used. In addition, the literature states that a CEO's power can be classified as an opportunity for discretion and opportunistic behavior in CEOs that is in contrast with stakeholder demands. To this end, in this study, CEOs' power has been used as an indicator for the CEO's opportunistic behavior, and the CEO pay slice (CPS) index was used to calculate the CEO's level of power. The results revealed that NFSR affects corporate reputation positively. In addition, ESR, SSR, ETSR and GSR positively affect corporate reputation. Moreover, the CEO's power affects the relationship between NFSR/ESR/SSR/ETSR and corporate reputation. Because managers desire to engage in social and ethical activities, they try to hide the company's errors and increase its reputation. The results revealed that the CEO's power did not affect the relationship between GSR and corporate reputation. Since companies in the Tehran Stock Exchange are under intensive supervision, such as in governance, the impact of a CEO's power and the interaction of a CEO's power and GSR on company reputation in this study might, thus, not apply to these companies. It is crucial to investigate NFSR, corporate reputation and CEO power within Iran-specific conditions because of differences in emerging markets and developing countries such as Iran, which have diverse ownership structures, economic status, legal systems, government policies, and culture.

Sustainability reporting provides nonfinancial and financial indicators of an organization's environmental, economic, and social dimensions of its operations. The globalization of corporations and widely publicized corporate misdeeds (e.g., Nike's child labor problems) have increased public scrutiny of corporate behavior. As pressure grows from a variety of stakeholders (e.g., investors, creditors, customers, and NGOs) for corporate transparency, sustainability reports provide vital information to meet the demand for disclosures about environmental, economic, and social impacts. In addition to addressing stakeholders' demands, this reporting enhances internal decision-making. Managers are better able to assess risks, monitor company resources, establish competitive advantage, create employee loyalty, and engage stakeholders. This book is intended for MBA students, executives, and managers who want to learn about the value of sustainability reporting. In this book, the reader will discover the internal and external benefits of sustainability reporting, the basics of existing reporting frameworks, and the reaction of the investment community. Detailed examples of sustainability metrics from numerous organizations are provided to illustrate the Global Reporting Initiative Sustainability Reporting Guidelines. This book will enable readers to assess how reporting can add value for his or her own organization.

As global concerns grow surrounding the environment, climate, and sustainability, International Perspectives on Sustainability Reporting presents business case studies from different sectors across different regions, highlighting the changing institutional contexts and laws in each country regarding sustainability reporting.

The topic of business sustainability is multidisciplinary in nature, and its complexity calls for putting in place a wide variety of research approaches, such as action research, case studies, surveys, model development etc. The papers presented in this ebook represent a comprehensive overview of recent advances in this area of accounting and reporting research. It contains six papers, covering how leasing can increase environmental benefits, CSR, developing social, environmental and economic indicators for SMEs, sustainability reporting and reputation risk and others