SR

Scopus
EXPORT DATE:18 Feb 2019
Shad, M.K., Lai, F.-W., Fatt, C.L., Klemeš, J.J., Bokhari, A.

57190944943;55641579500;57204566382;56903012000;55251309900;
Integrating sustainability reporting into enterprise risk management and its
relationship with business performance: A conceptual framework
(2019) Journal of Cleaner Production, 208, pp. 415-425.
https://www.scopus.com/inward/record.uri?eid=2-s2.0-
85056162894&doi=10.1016%2fj.jclepro.2018.10.120&partnerID=40&md5=d3d96d930c48
250509bc418b1369fdd5
ABSTRACT: This paper conceptualises a framework that examines the moderating
effect of sustainability reporting practices on the relationship between
enterprise risk management (ERM) implementation and business performance.
Business performance is proxied through a value-added measurement technique,
namely the economic value added (EVA). An Effective ERM adoption has a
significant positive impact on businesses' overall performance. However,
there are limited studies conducted on ERM implementation and how
sustainability reporting could influence organisations' performance through
ERM. Many business organisations globally do not incorporate sustainability
initiatives within their corporate strategy, whereas they should be critical
input for strategic management and corporate planning. By combining the
Stakeholders Theory and the Modern Portfolio Theory, this study integrates
ERM implementation with sustainability reporting to examine their effect on
business performance's economic value added. This paper proposes a
quantitative content analysis of the of the annual reports to obtain
information about companies' enterprise risk management practices and
sustainability reporting. While secondary data related to the economic value
added (EVA) measurement will be extracted from Thomson Reuters DataStream.
The paper proposes ordinary least square (OLS) for the proposed analysis. The
conceptual model espoused by this study will provide insights in formulating
strategies and serve as an important conduit to enhance the EVA performance
especially of the oil and gas companies. The EVA performance can be achieved
through the improvement of price to earnings ratios and the reduction of cost
of capital by reducing information asymmetry among the business, the
insurance companies, the lenders and the shareholders of the company. © 2018
Elsevier Ltd
AUTHOR KEYWORDS: Business performance; Enterprise risk management (ERM);
Sustainability reporting
DOCUMENT TYPE: Article
PUBLICATION STAGE: Final
SOURCE: Scopus
Laskar, N.
57191412260;
Impact of corporate sustainability reporting on firm performance: an
empirical examination in Asia
(2018) Journal of Asia Business Studies, 12 (4), pp. 571-593.
85057945977&doi=10.1108%2fJABS-11-2016-
0157&partnerID=40&md5=501561e6977f88cbcbe83890b593931e
ABSTRACT: Purpose: The purpose of this paper is to analyse the impact of
corporate sustainability reporting on firm performance in four Asian
countries – Japan, South Korea, Indonesia and India – and to find out whether
there is any significant difference between developed and developing
countries of Asia with respect to the impact of such reporting on firm
performance. Design/methodology/approach: The study is based on 36 listed
nonfinancial companies from Japan, 28 from India, 26 from South Korea and 21
from Indonesia respectively, from 2009 to 2014. Content analysis (binary −0
and 1) is used to calculate the disclosure score of sustainability
performance, based on Global Reporting Initiative (GRI) format. The outcome
of the content analysis is further used to examine the impact of corporate
sustainability reporting on firm performance employing a logistic regression
model. Findings: The study finds that the average level of disclosure is more
in the case of Japanese companies (90 per cent), followed by India (88 per
cent) and South Korea (85 per cent). On the other hand, the average level of
disclosure is only 72 per cent for Indonesian firms. Regression results
depict a significant positive association between sustainability reporting
and firm’s performance. The study further finds that the relative impact of
sustainability reporting on firm performance is more in developed countries
than in developing countries of Asia. Originality/value: This is the first
comprehensive study in Asian context to examine the impact of the level of
corporate sustainability disclosure on the firm performance by using the
logistic regression model. The outcome of this study would not only help the
corporate managers but also the policymakers to make a valuable decision,
which will eventually contribute to the objectives of sustainable
development. © 2018, Emerald Publishing Limited.
AUTHOR KEYWORDS: Content analysis; Corporate sustainability reporting; Firm
performance; Global reporting initiative; Logistic regression model
SOURCE: Scopus
Paun, D.
6701608068;
Corporate sustainability reporting: An innovative tool for the greater good
of all
(2018) Business Horizons, 61 (6), pp. 925-935.
85054074302&doi=10.1016%2fj.bushor.2018.07.012&partnerID=40&md5=2fbdabe3f4c65
646bf742291616cb679
ABSTRACT: Most publicly traded companies issue sustainability reports—also
known as corporate social responsibility reports—that contain an
extraordinary amount of multidimensional (e.g., environment, human rights,
labor practices and decent work, product responsibility, society)
longitudinal quantitative and qualitative data that is available to the
public. Unfortunately, corporate social responsibility (CSR) reports are
vastly underutilized due to perceived complexity. This article explains the
Sustainability Performance Assessment (SPA) System, a teaching and mentoring
tool for assessing CSR report information. Students reported a deeper
understanding of sustainability as an overall concept, sustainability from a
business perspective, and multifaceted sustainability performance information
presented in CSR reports. The real world research-focused SPA tool transforms
sustainability from a philosophical and abstract concept to something of
tangible value in everyday life for consumers, employees, and international
stakeholders. © 2018 Kelley School of Business, Indiana University
AUTHOR KEYWORDS: Corporate social responsibility; Corporate sustainability
reporting; Global reporting initiative; Sustainability education;
SOURCE: Scopus
Karaman, A.S., Kilic, M., Uyar, A.

36850344100;54389193200;24448916800;
Sustainability reporting in the aviation industry: worldwide evidence
(2018) Sustainability Accounting, Management and Policy Journal, 9 (4), pp.
362-391.
85053230203&doi=10.1108%2fSAMPJ-12-2017-
0150&partnerID=40&md5=07492c0f1730b77de9680f07e9509aa3
ABSTRACT: Purpose: The purpose of this study is to investigate empirically
what affects Global Reporting Initiative (GRI)-based sustainability reporting
and its relationship with firm performance in the aviation industry between
2006 and 2015. Design/methodology/approach: The authors derived data from the
GRI Sustainability Disclosure Database and Thomson Reuters EIKON; from the
former, they downloaded GRI-based reports, and from the latter, they obtained
financial data. The authors performed four-level analysis – report existence,
report count, application level of report and firm performance –using various
regression models (i.e. logistic regression, Poisson regression, ordered
logistic regression and ordinary least squares regression). Findings: First,
the authors based the analysis on the existence of GRI-based sustainability
reports, which showed that firm size and leverage are positively associated
with sustainability reporting. Contrary to expectations, ownership was
negatively associated. Furthermore, free cash flow per share, growth and
profitability do not have significant effects on sustainability reporting, in
contrast to expectations. Subsequent analysis was based on report count
(number of total published reports within the examination period) and
application levels of reports. Compared to the preceding analysis, there were
no notable surprises. In addition, we found evidence that growth is
negatively associated with application levels of reports (partially
supported). Thus, report existence, report count and application level
results largely confirm each other. Finally, the authors tested the effect of
sustainability reporting on firm performance, which did not produce
significant results. Thus, in the aviation industry, sustainability reporting
does not play a significant role in enhancing firm performance. Practical
implications: First, the findings show that larger and highly leveraged
aviation firms can reduce agency and legitimacy costs through sustainability
reporting. Surprisingly, the same assumption did not hold for ownership
structure as the firms with diffused ownership base tend not to publish
sustainability reports. Thus, boards are advised to establish and improve
monitoring mechanisms in these types of firms. Second, although the number of
aviation companies publishing separate sustainability reports has increased
significantly over the years, almost half of the companies are not still
producing sustainability reports. Hence, if the aviation industry believes
the merits of engaging in sustainability issues and sincerely desires to
enhance its sustainability reporting practices, the authors can suggest the
following initiatives. Boards might encourage companies to incorporate
sustainability issues into company operations by assigning the necessary
financial and human resources. The boards might also establish a separate
sustainability committee or department, which could focus on sustainability
issues and reporting practices. Regulatory bodies could also encourage
aviation companies to act in a socially and environmentally responsible
manner by proposing legal requirements and providing guidance. Social
implications: Relevant civil organisations and environmental activists might
undertake more active roles to enhance awareness of sustainability issues in
the aviation industry. Originality/value: Most of the prior studies did not
focus on standalone GRI-based sustainability reports, and they were conducted
on limited samples and not the aviation industry in particular. This study
aims to fill these gaps empirically by establishing testable hypotheses and
attempting to demonstrate the validity of theoretical relationships in a wide
range of data and among aviation companies worldwide. In this sense, this
study is unique in what it undertakes. This study also tests whether
sustainability reporting impacts firm value in the aviation industry which,
to the best of the authors’ knowledge, has not been examined in prior studies
to this extent. © 2018, Emerald Publishing Limited.
AUTHOR KEYWORDS: Aviation industry; CSR; GRI; GRI application level;
Sustainability report
SOURCE: Scopus
Guix, M., Bonilla-Priego, M.J., Font, X.

56912129700;25627193500;55657225927;
The process of sustainability reporting in international hotel groups: an
analysis of stakeholder inclusiveness, materiality and responsiveness
(2018) Journal of Sustainable Tourism, 26 (7), pp. 1063-1084.
85038108526&doi=10.1080%2f09669582.2017.1410164&partnerID=40&md5=09c61a1a67a7
4664f10f73e61e499836
ABSTRACT: While extensive research covers the disclosure of performance in
sustainability reports, there is limited understanding of the process of how
such reports are developed and whose priorities they reflect. We investigate
the sustainability reporting, focusing on stakeholder-related practices
disclosed by the 50 largest hotel groups worldwide, by testing the AA1000
Stakeholder Engagement Standard. We use the three interrelated dimensions
(inclusiveness, materiality and responsiveness) to assess the disclosure of
how organisations (1) identify and engage with stakeholders, (2) determine
the importance of sustainability issues, and (3) respond to stakeholder
concerns. We find the low transparency and imprecision of decision-making
criteria and processes suggest sustainability reporting is more of a
legitimisation exercise than one of accountability. We find the stakeholder
identification approach does not inform the organisation's transparency,
whereas the dialogue mechanisms used to empower stakeholders, as their
participatory role in decision-making and the reporting process, shape the
disclosure of materiality and responsiveness. We demonstrate how that the
ability to determine stakeholder engagement, materiality analysis and
responsiveness of the sustainability reporting process can improve the role
of sustainability reports as a mechanism for accountability, and we argue the
importance of the alignment between the degree of disclosure on
inclusiveness, materiality and responsiveness. © 2017, © 2017 Informa UK
Limited, trading as Taylor & Francis Group.
AUTHOR KEYWORDS: accountability; hospitality industry; materiality
analysis; stakeholder engagement; Stakeholder theory; sustainability
reporting
SOURCE: Scopus
Uwuigbe, U., Teddy, O., Uwuigbe, O.R., Emmanuel, O., Asiriuwa, O., Eyitomi,
G.A., Taiwo, O.S.
57192920160;57203385530;55246824300;57202947642;57203547009;57203928325;57204
293323;
Sustainability reporting and firm performance: A bi-directional approach
(2018) Academy of Strategic Management Journal, 17 (3), pp. 1-16.
85055110734&partnerID=40&md5=a5954f6e28031982f2391cf3fb250b6f
ABSTRACT: This study provides an insight into the bi-directional relationship
between sustainability reporting and firm performance in quoted Deposit Money
Banks (DMBs) in Nigeria. While the population size comprises of all deposit
money banks quoted on the floor of the Nigerian Stock Exchange, judgmental
sampling technique was used in the selection of the sampled banks.
Considering the period 2014-2016, the annual report and stand-alone
sustainability reports of the selected banks were analyzed through the use of
content analysis and coded in order to obtain the sustainability disclosure
index. The panel regression technique was used to analyze the data. The
empirical findings show that there is a bi-directional relationship between
sustainability reporting and firm performance of quoted Deposit Money Banks
(DMBs) in Nigeria. This finding confirms the proposition of the legitimacy
theory. The study observed that the market price per share of the samples
firms had a significant negative influence on sustainability reporting. In
addition, the study also out that sustainability reporting had a significant
positive influence on revenue generation of the sampled firms. © 2018 Allied
Academies.
AUTHOR KEYWORDS: DMBs; Firm performance; GRI; Legitimacy theory;
SOURCE: Scopus
Schreck, P., Raithel, S.

37111243700;36521681600;
Corporate Social Performance, Firm Size, and Organizational Visibility:
Distinct and Joint Effects on Voluntary Sustainability Reporting
(2018) Business and Society, 57 (4), pp. 742-778.
85023613156&doi=10.1177%2f0007650315613120&partnerID=40&md5=fe9066a7470783c68
07db40349a96be7
ABSTRACT: This study investigates the distinct and joint effects of corporate
social performance (CSP), firm size, and visibility on a company’s decision
to disclose sustainability-related information through sustainability
reports. It seeks to provide more nuanced explanations for why certain
companies tend to extensively report on their sustainability performance.
First, while prior studies have predominantly focused on environmental
reporting, the current analysis considers comprehensive sustainability
reports that include both environmental and social issues. Second, the
article argues that the effects of two important antecedents of legitimacy
pressure—firm size and organizational visibility—should be analyzed
separately rather than restricting the analysis on the effects of legitimacy
pressure per se. Third, it argues that the hypothesized effects are nonlinear
because the marginal costs and benefits of sustainability reporting vary with
a company’s CSP level, its size, and its visibility in the public. Finally,
although there is a strong link between CSP and sustainability reporting, the
strength of this link depends on its size and visibility. The study of 280
companies in environmentally and socially sensitive industries provides
considerable support for these hypotheses, including evidence that size and
visibility independently affect sustainability reporting and that the shape
of the CSP/sustainability reporting link is contingent upon firm size and
visibility. © 2015, © The Author(s) 2015.
AUTHOR KEYWORDS: corporate social responsibility; stakeholder communication;
sustainability accounting and reporting; sustainability reports; voluntary
disclosure
SOURCE: Scopus
Zsóka, Á., Vajkai, É.

36624653400;57202048289;
Corporate sustainability reporting: Scrutinising the requirements of
comparability, transparency and reflection of sustainability performance
(2018) Society and Economy, 40 (1), pp. 19-44.
85046967835&doi=10.1556%2f204.2018.40.1.3&partnerID=40&md5=63e9374451605a9d11
667d9e08b03dc2
ABSTRACT: Companies of different size and sector regularly publish
sustainability reports in order to record and disseminate their activities
aimed at contributing to sustainable development and to reflect their
corporate social responsibility. From the various existing suggestions for
such reports, the principles and guidelines of the Global Reporting
Initiative are most widely used - at least among large companies. The very
detailed guidelines and indicator system aim at supporting companies to
provide relevant, balanced, comparable, accurate, timely, clear and reliable
information on corporate activities and performance, while focusing on
sustainability-context and stakeholder inclusiveness in their “non-financial”
reporting. However, based on research into the content and quality of non-
financial reporting, it is difficult to clearly conclude just how comparable
and transparent the reports are, as well as to decide whether they truly
reflect the sustainability performance of the reporting companies. The paper
provides a literature review and a qualitative analysis on the reporting
practice of 37 large companies. © 2017 Akadémiai Kiadó, Budapest.
AUTHOR KEYWORDS: Global reporting initiative; Indicators; Non-financial
reporting; Sustainability performance
DOCUMENT TYPE: Review
SOURCE: Scopus
Moneva, J.M., Hernández-Pajares, J.

14119993400;57203022378;
Corporate social responsibility performance and sustainability reporting in
SMEs: An analysis of owner-managers' perceptions
(2018) International Journal of Sustainable Economy, 10 (4), pp. 405-420.
85054520848&doi=10.1504%2fIJSE.2018.095268&partnerID=40&md5=6a467fd8e5fff6a44
296925e058ae4e1
ABSTRACT: Public and private organisations promote corporate social
responsibility (CSR) practices in small and medium enterprises (SMEs) to
achieve competitive advantages in their relationship with stakeholders.
Different studies indicate that SMEs have found benefits in their CSR
performance. The aim of the present study is contributing to the knowledge of
the perception and motivation of SME managers on the performance of CSR,
considering the stakeholder theory, through a qualitative case study in two
different economic environments and institutional influences: Spanish and
Peruvian. It is found that the values of the owners and managers direct the
policies of CSR. In some cases, the demands of employees and consumers are
satisfied to obtain benefits; however, in other cases, those demands are
satisfied with a non-instrumental approach. Copyright © 2018 Inderscience
Enterprises Ltd.
AUTHOR KEYWORDS: Corporate social responsibility; CSR; Emerging markets;
Medium enterprises; Small; SME; Stakeholder's theory; Sustainability
performance; Sustainability reporting
SOURCE: Scopus
Gnanaweera, K.A.K., Kunori, N.

57201547073;57201554629;
Corporate sustainability reporting: Linkage of corporate disclosure
information and performance indicators
(2018) Cogent Business and Management, 5 (1), art. no. 1423872, .
85045243042&doi=10.1080%2f23311975.2018.1423872&partnerID=40&md5=63d2b963834a
38f720c6d3ea715c70f7
ABSTRACT: The research was designed to evaluate the determinants of corporate
sustainability disclosure practices for 85 Japanese companies listed on Tokyo
Stock Exchange (TSE) in the First Section, from 2008 to 2014. The study
examined disclosure information from CSR and annual—integrated reports and
corporate websites. The study’s objective is to measure corporate
sustainability disclosure guidelines determination (CSDF rate) and the
relationship between CSDF rate and corporate sustainability performance. The
content analysis and regression analysis were conducted to examine the
research objective. The results of content analysis indicate that listed
firms on TSE disclose some extent on environmental, social and economic
information but the level of disclosure is vary; CSDF indicator with maximum
disclosure level attributed to “Total amount of greenhouse emissions” with
99% disclosing rate and the minimum is the “Index and Grades” with 0%.
Moreover, the study finds mixed results conforming to correlation and
regression analysis. Similar to some existing studies, sustainability
disclosure level and sustainability performance indicators have no strong
association. Because there is a weak positive significant linkage among CSDF
rate and water consumption, firm’s size, and environmental conservation
effort. Nevertheless, to be consistent with social values, ensuing the
guidelines and the accuracy of the disclosure information are important for
corporate sustainability reporting. © 2018 The Author(s). This open access
article is distributed under a Creative Commons Attribution (CC-BY) 4.0
license.
AUTHOR KEYWORDS: corporate disclosure; CSR; performance indicators;
sustainability
ACCESS TYPE: Open Access
SOURCE: Scopus
Ong, T., Djajadikerta, H.G.

57190068645;34871723100;
Corporate governance and sustainability reporting in the Australian resources
industry: an empirical analysis
(2018) Social Responsibility Journal, . Article in Press.
85057623579&doi=10.1108%2fSRJ-06-2018-
0135&partnerID=40&md5=819c1fb405500fa645f51b79401c7c92
ABSTRACT: Purpose: This study aims to evaluate the impact of corporate
governance on sustainability reporting by investigating companies operating
in the Australian resources industry. Design/methodology/approach: This study
investigates the relationships between the total sustainability disclosures
and, separately, the three aspects of sustainability disclosures – economic,
environmental and social – and corporate governance mechanisms proxy by
various attributes of board composition. The sustainability disclosures were
scored using Ong et al.’s (2016) index. Findings: Significant positive
correlations were found between the extent of sustainability disclosures and
the proportion of independent directors, multiple directorships and female
directors on the board. Originality/value: Unlike traditional content
analysis methods, this study adopts a newly developed Global Reporting
Initiatives-based reporting index that identifies companies with good
sustainability performance by aligning companies’ disclosures to their
sustainability performance. © 2018, Emerald Publishing Limited.
AUTHOR KEYWORDS: Australia; Corporate governance; Hard and soft
disclosures; Resources industry; Sustainability reporting
DOCUMENT TYPE: Article in Press
PUBLICATION STAGE: Article in Press
SOURCE: Scopus
Shields, J.F., Welsh, D.H.B., Shelleman, J.M.

57192687104;12771280600;57192679492;
Sustainability reporting and its implications for family firms
(2018) Journal of Small Business Strategy, 28 (1), pp. 66-71.
85042221917&partnerID=40&md5=0854b5b532ed393fdc39e6a151c6d72f
ABSTRACT: This paper examines sustainability reporting as a global
performance metric for the family business concerned with environmental
sustainability. Examples of reporting requirements and widely employed
reporting frameworks are provided, including consideration of how these can
advance sustainability goals. Implications for family firms to integrate
sustainability goals in order to better compete worldwide are identified.
These include issues of family firm commitment to sustainability and
sustainability reporting, selecting an appropriate reporting framework, and
developing an organization that enables both reporting and innovation to
achieve sustainability. © 2018 Small Business Institute.
AUTHOR KEYWORDS: Family firms; Sustainability; Sustainability reporting
SOURCE: Scopus
Firmialy, S., Nainggolan, Y.A.

57203766683;26431529100;
Constructing the ideal SRI (sustainability reporting index) framework for
Indonesian market: combined perspectives from rating agencies, academics, and
practitioners
(2018) Social Responsibility Journal, . Article in Press.
85058075124&doi=10.1108%2fSRJ-07-2016-
0128&partnerID=40&md5=0dd4d826e6428b29a585925567eabdae
ABSTRACT: Purpose: This study aims to focus on developing the sustainability
reporting index (SRI) with combined perspectives from varied social rating
agencies, along with integrated combined perspectives from academics experts
and Indonesian companies. Design/methodology/approach: The first section
discusses the theoretical framework along with the sustainability challenges
faced by companies in Indonesia. The second section develops the methodology
of the study to measure the SRI by considering practical and theoretical
perspectives, starting from the identification of initial disclosure,
selecting the final disclosure and developing the hierarchical framework.
Lastly, the third section confirms the validity of the study’s framework by
the exploratory factor analysis method and its comparability by comparing the
content analysis result of the study with the Kinder–Lydenberg–Domini (KLD)
method. The content analysis was used to analyze annual reports,
sustainability reports and companies’ websites based on indicators found in
the resulted model. Findings: The main finding is the SRI framework (SRIF) of
the study, which is built on the basis of the stakeholder relationship theory
and is focused on three main dimensions (social, economic and environmental).
Specifically, the framework consists of 17 indicators and 93 sub-indicators.
On the basis of factor analysis method, it can be safely said that the
study’s SRIF is quite valid. The high score of correlations between the SRIF
and KLD results at the composite and dimension levels, along with the
statistically significant results show that the study’s SRIF results and KLD
results are fairly similar. Research limitations/implications: The present
study has its limitation as it only gathers data from publicly available
reports issued by the firms (secondary data). Owing to time limitation,
primary data are not collected. However, this is also the strength of this
research as it will allow investors to replicate the study’s methodology to
measure companies’ sustainability. Practical implications: The study is
useful to organizations and statutory bodies toward finding a replicable
method to measure the Indonesian companies’ social performance. In addition,
the study also introduced the usefulness of the qualitative program Atlas TI
to perform content analysis, the exploratory factor analysis method to ensure
validity and comparability by comparing it to the KLD methodology, which is
known globally as the most widely accepted methodology to measures social
performance. Lastly, this study will provide implications to the Government
to ascertain the level of SRI reporting among the Indonesian public-listed
companies. Originality/value: The resulted framework in this study
simultaneously considers social, environmental and economic factors in the
context of companies in Indonesia, while previous researchers have
constructed reporting index separately (i.e. Sumiani et al., 2007; Zhao et
al., 2012). Especially in the context of Indonesia, there is no such index
simultaneously focused on the three main dimensions, namely, social,
environmental and economics. The current study tries to fill the gap by using
the constructed SRI index based on three perspectives combined, namely,
social rating agencies, academic theorist and Indonesian companies. © 2018,
Emerald Publishing Limited.
AUTHOR KEYWORDS: Comparability; Exploratory factor analysis (EFA);
Indonesian companies; Social rating agencies; Sustainability reporting
index (SRI) framework; Validity
SOURCE: Scopus
Nwobu, O.A., Iyoha, F., Owolabi, A.

56330918800;33167626600;57189371698;
Managerial perceptions of corporate sustainability reporting determinants in
Nigeria
(2018) Journal of Business and Retail Management Research, 12 (2), pp. 72-82.
85040713831&partnerID=40&md5=6f0c0f07d380f8dee7a3139d00d71427
ABSTRACT: This study investigated managerial perceptions of the determinants
of sustainability reporting in Nigeria. The rationales that managers
construct around institutional pressures in relation to sustainability
reporting constitute an under explored area in research. A survey research
design was employed. A questionnaire was designed for the purpose of data
collection and copies were administered to 81 companies in oil and gas,
banking, industrial goods and consumer goods sectors in Nigeria. The results
showed that corporate respondents opined that a mix of factors - coercive,
normative and mimetic factors actually influence sustainability reporting of
companies. The findings showed that corporate actors attributed higher values
to initiation from the company chief executive officer (CEO) and investors'
concern with long-term performance of the business. Interestingly, regulatory
pressures and employee training were found to have higher mean scores than
pressures arising from corporate membership of external governance bodies,
total asset base and foreign operations. Results from factor analysis showed
that respondents opined that sustainability reporting was influenced by a mix
of coercive, normative and mimetic factors. Pearson correlation between the
level of sustainability reporting and coercive, normative and mimetic
pressures showed significant association between the level of sustainability
reporting and coercive and normative pressures. This study identified that a
number of pressures combine to influence sustainability reporting. The
rationales attributed to the factors could be a pointer to the areas that
members of the organizational field need to improve upon to enable companies
to provide reliable sustainability reporting and disclosures. This study
contributes to the literature by focusing on aspects of the organizational
field or environment of business that can aid improvements in the quantity
and quality of sustainability reporting. This aspect of research is yet to be
undertaken in the Nigerian context.
AUTHOR KEYWORDS: Coercive; Institutions; Mimetic; Normative;
Organizations; Sustainability Reporting
SOURCE: Scopus
Al-Shaer, H., Zaman, M.

57191615548;7102724116;
CEO Compensation and Sustainability Reporting Assurance: Evidence from the UK
(2017) Journal of Business Ethics, pp. 1-20. Article in Press.
85035138218&doi=10.1007%2fs10551-017-3735-
8&partnerID=40&md5=55c88bbb61e35416fc0b703460a0852c
ABSTRACT: Companies are expected to monitor sustainable behaviour to help
improve performance, enhance reputation and increase chances of survival.
This paper examines the relationship between sustainability committees and
independent external assurance on the inclusion of sustainability-related
targets in CEO compensation contracts. Using a sample of UK FTSE350 companies
for 2011–2015 and controlling for governance and firm characteristics, we
find both board-level sustainability committees and sustainability reporting
assurance have a positive and significant association with the inclusion of
sustainability terms in compensation contracts. However, there is no joint
impact between the voluntary use of independent external assurance and the
role of sustainability committees on CEO compensation contracts.
Sustainability-related terms in compensation contracts are more likely to be
included, and higher compensation is likely to be paid, when assurance is
provided by a Big4 firm and when a company operates in a sustainability-
sensitive industry. Our findings highlight the potential of assured
sustainability reports in assessing CEO performance in sustainability-related
tasks, especially when sustainability metrics are included in CEO
compensation contracts. Overall, our results suggest companies that invest in
voluntary assurance are more likely to monitor management’s behaviour and be
concerned about the achievement of sustainability goals. © 2017 The Author(s)
AUTHOR KEYWORDS: Assurance; Compensation; Corporate governance;
Sustainability
SOURCE: Scopus
Du, S., Yu, K., Bhattacharya, C.B., Sen, S.
19638579200;55791786800;7006024002;7403696644;
The business case for sustainability reporting: Evidence from stock market
reactions
(2017) Journal of Public Policy and Marketing, 36 (2), pp. 313-330.
85040185298&doi=10.1509%2fjppm.16.112&partnerID=40&md5=b84117230bc2c5c7daabc8
5edb85d2cf
ABSTRACT: Public policy makers seek to enhance disclosure of firms'
sustainability performance, yet firms debate about whether, or to what
extent, they should engage in sustainability reporting. This article seeks to
advance current understanding about the business returns to sustainability
reporting by examining the short- and long-term investor reactions. Through
an event study, this research documents significant short-term stock market
reaction to the release of sustainability reports. In particular, abnormal
stock returns around the release of such reports are positively related to
firm sustainability performance, and this positive link is smaller for firms
in a strong information environment. The results show that over the long
term, relative to nonreporting firms, firms that release sustainability
reports enjoy higher value relevance of sustainability performance. These
findings suggest that sustainability reports enhance information transparency
and allow investors to incorporate sustainability information in stock
valuation. This study provides strong evidence for the business case of
sustainability reporting, and offers important implications for public policy
makers in terms of devising policies and regulations to promote
sustainability reporting. © 2017, American Marketing Association.
AUTHOR KEYWORDS: Information environment; Stock market reaction;
Sustainability disclosure; Sustainability report; Value relevance
SOURCE: Scopus
Goel, P., Misra, R.

57194703722;57194031464;
Sustainability Reporting in India: Exploring Sectoral Differences and
Linkages with Financial Performance
(2017) Vision, 21 (2), pp. 214-224.
85021756748&doi=10.1177%2f0972262917700996&partnerID=40&md5=44a0d7ae92bdf7248
ba6ef5d0a278b37
ABSTRACT: Introduction of sustainability reporting reforms has increased
awareness in Indian companies regarding the social and environmental
disclosures. In the absence of standardized reporting norms, companies are
free to structure sustainability report as per their understanding,
willingness and intent. Although some voluntary guidelines have been issued
by the regulatory authorities, the norms are still not clear as to what to
report and how to report. We study sustainability reporting practices of 120
BSE-listed companies across 8 industries. Self-constructed sustainability
reporting construct with seven sub-parameters has been used for comparing
sector-wise reporting and correlating it with financial performance
indicators company-wise. Although India is at an infant stage of adopting
global reporting indicators (GRI), big four of each of the eight sectors
under study has documented comprehensive sustainability initiatives taken in
the company. We note sectoral differences in reporting quality with
refineries and power following most of the prescribed norms of GRI. However,
no significant difference is found in ISO certifications and environment
initiatives among different sectors. Though Indian companies are involved in
social initiatives, reporting on pollution emission is found to be low. The
relationship between the financial performance and sustainability score was
inconsistent across different financial measures. © 2017, © 2017 Management
Development Institute.
AUTHOR KEYWORDS: Financial Performance; Global Reporting Indicators;
Sustainability Initiatives; Sustainability Reporting Score
SOURCE: Scopus
Richardson, A.J., Kachler, M.D.

7402534195;57200297589;
University sustainability reporting: A review of the literature and
development of a model
(2017) Handbook of Sustainability in Management Education: In Search of a
Multidisciplinary, Innovative and Integrated Approach, pp. 385-405.
85040684758&doi=10.4337%2f9781785361241.00027&partnerID=40&md5=49636dd11b7dfc
0c1622b4155cccfe3c
ABSTRACT: Many universities have made a commitment to improving the
sustainability of their campuses. However, only a small number report to
stakeholders on their sustainability performance to allow accountability, and
the quality of the reports issued varies widely. This chapter reviews studies
of sustainability reporting by universities and identifies the factors that
have been associated with the decision to report on sustainability and the
quality of those reports. Most of the existing empirical work on
sustainability reporting by universities is case-based. We critique this
literature and identify areas in need of conceptual and empirical
clarification. We provide a model, hypotheses, constructs, and proxies to
support large-sample research on sustainability reporting by universities. ©
Jorge A. Arevalo and Shelley F. Mitchell 2017. All rights reserved.
DOCUMENT TYPE: Book Chapter
SOURCE: Scopus
Mynhardt, H., Makarenko, I., Plastun, A.

57194834254;56088567300;36069907200;
Market efficiency of traditional stock market indices and social responsible
indices: The role of sustainability reporting
(2017) Investment Management and Financial Innovations, 14 (2), pp. 94-106.
85023178795&doi=10.21511%2fimfi.14%282%29.2017.09&partnerID=40&md5=4b1eb3d618
1f3c6d778d2b49eabf04bb
ABSTRACT: Corporate social responsibility, disclosed in sustainability
reporting, influences the financial performance of companies. As a result,
traditional stock market indices (TI) are expanded with the social
responsible stock market indices (SRI). The aim of this study was to
establish whether there are any differences in the behavior of the TI and
SRI. To do this, the authors analyzed their efficiency. They used R/S
analysis to calculate the Hurst exponent as a measure of persistence (long-
term memory property). The presence of persistence was evidence in favor of
less efficiency. According to empirical results, SRI has lower efficiency, in
particular the Dow Jones Sustainability Index. Lower efficiency was also
observed in the emerging markets with a responsible investment segment,
compared to the traditional stock market indices. Further standardization and
a common methodological approach to corporate sustainability reporting
disclosure are proposed. © Henry Mynhardt, Inna Makarenko, Alex Plastun,
2017.
AUTHOR KEYWORDS: Corporate social responsibility; Efficient market
hypotheses (EMH); Long-term memory; Social responsible indices;
SOURCE: Scopus
Pathak, T., Tewari, R.

56909780200;56909587900;
Theoretical grounding for sustainability reporting: A comparison between
Indian and european banks
(2017) ACRN Journal of Finance and Risk Perspectives, 6 (3), pp. 107-120.
85047780123&partnerID=40&md5=3e8469e0a08fc316343dc114a8220ea1
ABSTRACT: Sustainable development (SD) is gaining acceptance leading
organizations to engage in non-economic activities, connect with a larger
stakeholder beneficiary group consequently contributing to the over-all
development. Banking industry, stereotypically known to hold a myopic focus
on economic returns has evolved practices like impact investing, where both
the financial and non-financial contribution is assessed and performance is
disclosed in annual reports (AR) and/or sustainability reports (SR). These
reports provide rich information – qualitative and quantitative, of the non-
financial activities, present the firms focus on SD and cater to the
conflicting demands of stakeholders. This study analyses the sustainability
reporting of the top 60 banks – 20 Indian, European and International banks
to investigate the focus of their non-economic disclosure and analyse them
through the theoretical lens of accounting disclosure theories – Legitimacy,
Institutional, resource-dependency and stakeholder theory (Chen and Roberts,
2010) . Content Analysis of AR’s and SR’s was done with an initial list (119
words) culled out of literature (academic articles and practitioners reports)
and pilot tested on 6 reports; words which did not have a match were dropped
and a final list of 30 words was used for analysis. Results indicate that
banks focus upon areas which cater to the immediate and elementary needs of
the business eco-system like Energy; agriculture, wind and water. All these
have a definite social consequence. Results find support in the resource-
dependency and legitimacy theories. Findings provides impetus and grounding
to recent non-financial activities like positive impact financing, social
responsibilities handled by hard-core financial institutions like banks. ©
2018 ACRN Oxford Ltd. All rights reserved.
AUTHOR KEYWORDS: Banks; Positive Impact Finance; Sustainability Reporting;
Theories of non-financial disclosure
SOURCE: Scopus
Seele, P.
23482488900;
Digitally unified reporting: how XBRL-based real-time transparency helps in
combining integrated sustainability reporting and performance control
84959214132&doi=10.1016%2fj.jclepro.2016.01.102&partnerID=40&md5=8afd0171628d
09c716e0ef0b60817890
ABSTRACT: In this paper, I address the call for a “new approach to
sustainability reporting” (Lubin and Esty, 2014) based on the present
“sustainability gap” and propose the concept of “digitally unified
reporting.” This is achieved by reviewing two major trends from distinct
bodies of literature: “integrated reporting” from the sustainability field
and unified data based “XBRL-integrated reports” as established in financial
reporting making use of the digital standard XBRL (eXtensible Business
Reporting Language). Based on a systematic literature review, eight trend
statements are derived pointing at gaps and issues in the field of
sustainability reporting and management. Following this review, I propose a
new concept called “digitally unified reporting” that addresses these issues.
The core contribution is an XBRL-based approach to sustainability reporting
that combines digital data management of sustainability performance
measurement with digitally standardized sustainability reporting. To advance
theory, “digitally unified reporting” is defined and discussed and positioned
as a “twin track approach” to sustainability reporting (Burritt and
Schaltegger, 2010) that provides both an inside-out and an outside-in
perspective on sustainability reporting and management. The major advancement
and theoretical contribution of the proposed concept is a time-ontological
shift due to 24/7/365 digital transparency. This proposed shift is from
retrospective reporting on past performance to digitally enabled and
interoperable real-time transparency of performance measurement and reporting
for managers and external stakeholders. Finally, the concept is compared to
current conventional reporting approaches. © 2016 Elsevier Ltd
AUTHOR KEYWORDS: Digital age; Sustainability performance measurement;
Sustainability reporting; Transparency; XBRL
SOURCE: Scopus
Kasbun, N.F., Teh, B.H., Ong, T.S.

57191576170;35213872700;22135961200;
Sustainability reporting and financial performance of Malaysian public listed
companies
(2016) Institutions and Economies, 8 (4), pp. 78-93.
84991704982&partnerID=40&md5=0b747be40c86d289dc3f48cb658be0f8
ABSTRACT: Sustainability reporting has become increasingly common in recent
years for companies across the globe. It is seen as an approach that can
integrate and balance the performance of a business’ economic, environmental
and social dimensions. The main issue now is not solely about complying with
the mandatory rules or ensuring the company’s reputations, but sustainability
to promote efficiency in business and improve productivity. Although
sustainability reporting is not a new concept, its implementation is still
unsystematic. Management, it appears, is not convinced on the importance of
sustainability reporting due to high costs and difficulty of measurements.
These have resulted in ignorance, negligence and unsystematic nature of
economic, social and environmental reportage on sustainability in Malaysia.
Reporting percentage in Malaysia remains very low despite it being ranked the
highest in Southeast Asia. Despite the rise in the sustainability reporting
globally, there is limited academic research on sustainability reporting in
Malaysia while conventional accounting practices somewhat reduced the need
for sustainability reporting. This research investigates the relationship
between sustainability reporting and financial performance of Malaysian
Public Listed Companies. In the summary of findings, the regression results
suggest that economic, social and environmental sustainability reporting is
positively associated with financial performance measured using Return on
Assets and Return on Equity. © 2016, Faculty of Economics and Administration.
All rights reserved.
AUTHOR KEYWORDS: Economic disclosures; Environmental disclosures; Malaysia;
Return on assets; Return on equity; Social disclosures; Sustainability
reporting
SOURCE: Scopus
Dissanayake, D., Tilt, C., Xydias-Lobo, M.

57189269916;6508069002;57189270162;
Sustainability reporting by publicly listed companies in Sri Lanka
84967222093&doi=10.1016%2fj.jclepro.2016.04.086&partnerID=40&md5=3cde74baa411
c1cb903c6f7094f779af
ABSTRACT: While many studies have investigated sustainability reporting in
developed countries there is a dearth of research in developing countries.
This is of particular concern, as the majority of the world's population
lives in these countries, which experience their own social, political and
environmental issues. One of these countries, Sri Lanka, has a population of
20.3 million and is presently experiencing post-conflict economic growth. Sri
Lanka faces a number of environmental problems including land degradation,
pollution, poor management of water resources, loss of bio-diversity, coastal
erosion and poor industrial waste management. This study empirically examines
sustainability reporting in publicly listed companies in Sri Lanka, its
extent, nature and possible drivers, specifically considering the use of key
performance indicators. Results indicate that there is a major focus on
social indicators, despite the poor environmental record in the country. The
economic context therefore appears to be a significant factor influencing how
sustainability reporting develops in Sri Lanka. The findings have
implications for policy makers in Sri Lanka as the trend towards foreign
investment is likely to increase pressure on firms to comply with global
environmental standards and guidelines. © 2016 Elsevier Ltd. All rights
reserved.
AUTHOR KEYWORDS: KPIs; Sri Lanka; Sustainability reporting
SOURCE: Scopus
Manetti, G., Bellucci, M.

24335837400;55022333200;
The use of social media for engaging stakeholders in sustainability reporting
(2016) Accounting, Auditing and Accountability Journal, 29 (6), pp. 985-1011.
84982099529&doi=10.1108%2fAAAJ-08-2014-
1797&partnerID=40&md5=d36341df9f069e64e18b4aa498d54a9d
ABSTRACT: Purpose – The purpose of this paper is to assess if online
interaction through social media, particularly Facebook, Twitter, and
YouTube, represents an effective stakeholder engagement mechanism in order to
define the contents of social, environmental, or sustainability reporting
(SESR). Design/methodology/approach – After examining 332 worldwide
sustainability reports for the year 2013, drawn up according to the
guidelines provided by the Global Reporting Initiative, the authors conducted
a content analysis on the Twitter, Facebook, and YouTube pages of the
organisations who rely on these types of social media. This was done in order
to assess the scope of interaction between the organisation and its
stakeholders. Findings – The authors found that a small number of
organisations use social media to engage stakeholders as a means of defining
the contents of SESR, and that the level of interaction is generally low.
Rather than assuming a deliberative approach that is aimed at forging a
democratic consensus on how to address specific corporate social
responsibility or SESR issues, these types of interaction focus on gathering
divergent socio-political views in an agonistic perspective. Research
limitations/implications – Further research could complement this exploratory
research with statistical analyses. It could focus on how comments/replies by
users are used by organisations and examine the impacts of SESR on companies’
performances. Originality/value – The authors contribute to the literature on
social accounting by understanding whether social media can be reliable
instruments of stakeholder engagement and by examining the relevance of
information that is voluntarily disclosed by corporations in SESR. © 2016, ©
Emerald Group Publishing Limited.
AUTHOR KEYWORDS: Corporate social responsibility; Facebook; Social and
environmental accounting; Social media; Stakeholder engagement; Twitter
SOURCE: Scopus
Wan Ahmad, W.N.K., de Brito, M.P., Tavasszy, L.A.

57189373100;23469188700;41762713200;
Sustainable supply chain management in the oil and gas industry: A review of
corporate sustainability reporting practices
(2016) Benchmarking, 23 (6), pp. 1423-1444.
84979584063&doi=10.1108%2fBIJ-08-2013-
0088&partnerID=40&md5=9e11015d8d4f13b9a92452855f7496f6
ABSTRACT: Purpose – The purpose of this paper is to assess the sustainability
reporting practices of oil and gas (O&G) companies and the integration of
sustainability in the management of their supply chain.
Design/methodology/approach – A content analysis of sustainability report of
30 companies was conducted based on the Pacific Sustainability Index that
contains 21 topics on social and environmental reporting. An analysis was
also conducted on supply chain management (SCM) topics related to supplier
management, product stewardship and logistics management. Findings – There is
inconsistency in the sustainability reporting practices among the O&G
companies studied. While 63 percent of the companies expressed higher
environmental intent compared to social intent, their reporting of
environmental performance is lagging behind social performance reporting.
There is also a lack of supply chain indicators in the sustainability
reporting guidelines. This affects the companies ability to report their
supply chain practices objectively. Practical implications – The findings of
this study can be used as a guideline to improve the sustainability reporting
practices and to identify relevant supply chain indicators that can be
incorporated in a sustainability reporting index. Originality/value – There
is a lack of research on sustainability reporting practices in the O&G
industry context, especially in terms of SCM. Previous studies focussed on
companies in specific countries and/or do not incorporate all sustainability
dimensions, namely, economic, environmental and social factor. We think that
this is the first comprehensive study on the sustainability reporting
practices and the integration of sustainability in SCM in the O&G industry. ©
2016, © Emerald Group Publishing Limited.
AUTHOR KEYWORDS: Oil and gas; Sustainability reporting; Sustainable supply
chain management
SOURCE: Scopus
Bice, S., Coates, H.

55849661900;8413814100;
University sustainability reporting: taking stock of transparency
(2016) Tertiary Education and Management, 22 (1), pp. 1-18.
84958093864&doi=10.1080%2f13583883.2015.1115545&partnerID=40&md5=2ba5b54da7a6
0b7bb04d87b5c65eb0d0
ABSTRACT: This paper interrogates the case for improved and broadened public
sustainability reporting by universities, and explores whether and how global
performance measures capture the institutional attitudes and activities
pertinent to universities’ contributions to sustainability. The analysis
explores all stand-alone, English language reports produced by universities
world-wide since 2007. The analysis focuses primarily on the Global Reporting
Initiative (GRI) index. The paper finds that those universities which have
adopted the GRI share a distinct conceptualisation of their role in society.
The GRI framework is helpful in capturing universities’ environmental impacts
and benefits, but is lacking in relation to universities’ human rights and
social concerns. The paper identifies value in universities adopting a
globally accepted sustainability reporting framework and makes specific
suggestions as to how the framework might be better adapted for universities.
© 2016 European Higher Education Society.
AUTHOR KEYWORDS: governance; higher education policy/development;
institutional performance measures; strategic planning
SOURCE: Scopus
Ehnert, I., Parsa, S., Roper, I., Wagner, M., Muller-Camen, M.

15765233000;22986240400;8300176400;55434638700;6507108772;
Reporting on sustainability and HRM: a comparative study of sustainability
reporting practices by the world's largest companies
(2016) International Journal of Human Resource Management, 27 (1), pp. 88-
108.
84926160447&doi=10.1080%2f09585192.2015.1024157&partnerID=40&md5=a23746603fcc
863a8292a457e36ae511
ABSTRACT: As a response to the growing public awareness on the importance of
organisational contributions to sustainable development, there is an
increased incentive for corporations to report on their sustainability
activities. In parallel with this has been the development of ‘Sustainable
HRM’ which embraces a growing body of practitioner and academic literature
connecting the notions of corporate sustainability to HRM. The aim of this
article is to analyse corporate sustainability reporting amongst the world's
largest companies and to assess the HRM aspects of sustainability within
these reports in comparison to environmental aspects of sustainable
management and whether organisational attributes – principally country-of-
origin – influences the reporting of such practices. A focus in this article
is the extent to which the reporting of various aspects of sustainability may
reflect dominant models of corporate governance in the country in which a
company is headquartered. The findings suggest, first and against
expectations, that the overall disclosure on HRM-related performance is not
lower than that on environmental performance. Second, companies report more
on their internal workforce compared to their external workforce. Finally,
international differences, in particular those between companies
headquartered in liberal market economies and coordinated market economies,
are not as apparent as expected. © 2015 The Author(s). Published by Taylor &
Francis.
AUTHOR KEYWORDS: comparative HRM; global reporting initiative;
sustainability reporting; Sustainable HRM
SOURCE: Scopus
Needles, B.E., Jr., Frigo, M.L., Powers, M., Shigaev, A.

8264950700;56070680300;56070742700;56071399200;
Integrated reporting and sustainability reporting: An exploratory study of
high performance companies
(2016) Studies in Managerial and Financial Accounting, 31, pp. 41-81.
84977072755&doi=10.1108%2fS1479-
351220160000031019&partnerID=40&md5=30bfe12fdcab08ef2728215a3298ed60
ABSTRACT: Purpose - Prior research shows that companies that achieve high
performance excel at certain financial objectives. This chapter addresses the
question: Do companies that excel at these financial performance objectives
also excel in integrated reporting and sustainability reporting?
Methodology/approach - We compare a sample of high performance companies
(HPC) with a sample of companies that purport to support integrated
reporting, and a sample that purport to support sustainability reporting. Our
hypotheses are that HPC will equal or exceed the integrated reporting and
sustainability reporting practices shown by International Integrated
Reporting Committee (IIRC) and Global Reporting Initiative (GRI) companies
and US companies will be less at these practices than non-US companies.
Findings - Our findings indicate that IIRC companies and GRI companies
generally do not meet the high financial performance measures of the HPC.
Based on an integrated reporting and sustainability reporting matrix, we show
that HPC exhibit equal performance on the practices of sustainability and
integrated reporting compared to GRI companies, but both HPC and GRI are
lower on these practices than IIRC companies. Also, US companies disclose
less information in sustainability reports and integrated reports as compared
to non-US companies. Overall, all three groups fall short of full compliance
with standards of integrated reporting and sustainability reporting.
Originality/value - This chapter provides evidence as to the financial
performance and the current state of integrated reporting and sustainability
reporting among HPC, GRI, and IIRC companies. This chapter highlights the
global need for a generally accepted set of standards for sustainability and
integrated reporting practices. Copyright © 2016 by Emerald Group Publishing
Limited.
AUTHOR KEYWORDS: Financial ratios; Integrated reporting; Performance
measurement; Reporting matrix; Sustainability reporting
DOCUMENT TYPE: Conference Paper
SOURCE: Scopus
Laskar, N., Maji, S.G.

57191412260;57119218400;
Corporate sustainability reporting practices in India: Myth or reality?
(2016) Social Responsibility Journal, 12 (4), pp. 625-641.
84989948480&doi=10.1108%2fSRJ-05-2015-
0065&partnerID=40&md5=df08055a5fe5bf477adc00a708c7156a
ABSTRACT: Purpose - The purpose of this paper is to look into the
sustainability practices of Indian firms in terms of the quality of
disclosure, the impact of corporate sustainability performance (CSP) on firm
performance and the appropriateness of the sustainability reporting
guidelines followed by the firms. Design/methodology/approach - The present
study is based on secondary data collected from annual reports and corporate
sustainability reports of 28 listed Indian non-financial firms from 2008-2009
to 2013-2014. Content analysis is used to calculate the score in terms of
level (binary coding system) and quality of disclosure (four-point scale).
These scores are further used to examine the impact of CSP on firm
performance by using an appropriate regression model. Findings - The study
finds that the average level of disclosure is 88 per cent, whereas the
quality of disclosure is nearly 80 per cent. The influence of CSP (in terms
of level and quality disclosure) on firm performance is positive and
significant. Moreover, the study also reveals that the Global Reporting
Initiatives framework is not sufficient enough to publish the sustainability
report of any business concern. The outcomes of the study, thus, indicate
that sustainability practices of Indian firms are not myth but approaching
toward reality. Originality/value - It is the first comprehensive study in
India to analyze the corporate sustainability reporting practices
encompassing different dimensions of sustainability. © 2016 Emerald Group
Publishing Limited.
AUTHOR KEYWORDS: Content analysis; Corporate sustainability performance;
Firm performance; Global Reporting Initiative; India; Quality of
disclosure
SOURCE: Scopus
Arayssi, M., Dah, M., Jizi, M.

56537088400;55485179600;55901059800;
Women on boards, sustainability reporting and firm performance
(2016) Sustainability Accounting, Management and Policy Journal, 7 (3), pp.
376-401.
84987892090&doi=10.1108%2fSAMPJ-07-2015-
0055&partnerID=40&md5=27d007a8c850e329ce725d9cc4b488e0
ABSTRACT: Purpose: As pressures mount for women directors on corporate boards
(WDOCBs) from different stakeholders, companies become more interested in
finding out how WDOCBs impact sustainability disclosure. The purpose of this
paper is to investigate the effect of gender-diverse boards on the
association between sustainability reporting and shareholders’ welfare.
Design/methodology/approach: This paper examines the implications of women on
board for firm-related factors, particularly environmental, social and
governance (ESG) disclosure and firm performance. The firms studied are all
listed in the Financial Times Stock Exchange 350 index between 2007 and 2012.
Bloomberg social disclosure score is used and panel data through a regression
model are applied. Findings: The results reveal that the presence of WDOCBs
favorably influences on firm’s risk and performance through promoting a
firm’s investment in effectual social engagements and reporting on them. The
desirable effect of WDOCB on the ESG-performance relationship leads to
increased risk-adjusted and buy-and-hold abnormal returns and reduced firm
risks, measured by both volatility of returns and systematic risk.
Originality/value: The research contributes to the literature on the
relationship between women participation on corporate boards and firms’ good
citizenship and enhanced shareholders’ welfare. The empirical findings
contribute to providing statistical and economical validity to the UK
Corporate Governance Code 2014 recommendation on the importance of board
gender diversity for effective board functioning. © 2016, © Emerald Group
Publishing Limited.
AUTHOR KEYWORDS: Environmental; Firm value; Risk; Social and governance
disclosure; Women board directors
SOURCE: Scopus
Munshi, D., Dutta, S.

57191922346;57191925453;
Sustainability reporting quality of Indian and American manufacturing firms:
A comparative analysis
(2016) Serbian Journal of Management, 11 (2), pp. 245-260.
84994834557&doi=10.5937%2fsjm11-
9593&partnerID=40&md5=adada8fa42d3819b6cb90df4d5bc708a
ABSTRACT: The content analysis method has been adopted to study the pattern
of reporting on sustainability indicators by 10 American and 10 Indian
manufacturing firms in their sustainability reports prepared as per the GRI
framework and published during 2011-2013. Scores of 2, 1 and 0 have been
respectively assigned for full, partial and non disclosure of sub clauses of
economic, environment and social indicators to compute a SDI (sustainability
disclosure index). Independent t test found a significant difference in the
quality of sustainability disclosure of the sampled American and Indian
manufacturing firms during 2011-13. The improvement/deterioration in the
quality of disclosure over the period were correlated with changes in
performance parameters like EPS and ROA to examine if betterment in quality
of sustainability reporting translates into financial performance of the
firms. Multiple regression analysis was performed to determine the variables
which explain the variation in the sustainability reporting quality of firms.
AUTHOR KEYWORDS: Content analysis; Disclosure index; Financial performance;
Manufacturing firms; Sustainability reporting quality
SOURCE: Scopus
Medrado, L., Jackson, L.A.

57189516682;14830356100;
Corporate nonfinancial disclosures: An illuminating look at the corporate
social responsibility and sustainability reporting practices of hospitality
and tourism firms
(2016) Tourism and Hospitality Research, 16 (2), pp. 116-132.
84971655301&doi=10.1177%2f1467358415600210&partnerID=40&md5=0709641ff11dc9d2b
8c0695c3f832b81
ABSTRACT: This paper examined nonfinancial disclosures by hospitality and
tourism firms on corporate social responsibility (CSR)/sustainability
dimensions. Specifically, the study utilized content analysis to assess and
document CSR and sustainability reporting practices by firms in this economic
sector. The study found that in general, firms utilized the Global Reporting
Initiative as the standard guideline for reporting. Findings also suggested
that there is a vast difference in the types of information reported by firms
in the industry's various sectors. Lodging firms disclosed the most
information on the CSR/sustainability dimensions than firms operating in the
food and beverage and cruise line sectors. These findings suggested that
CSR/sustainability reporting in the hospitality and tourism industry is in
its infancy. Overall, the most frequently disclosed information related to
performance on indicators associated with water usage, energy conservation,
and waste generation. Community involvement activities were also frequently
disclosed by sampled firms. The least reported dimensions were information
germane to compensation and work-life balance. © The Author(s) 2015.
AUTHOR KEYWORDS: Corporate social responsibility reporting; Nonfinancial
disclosures; Social performance; Sustainability reporting
SOURCE: Scopus
Lalwani, S., Nunes, B., Chicksand, D.

57191250428;36081031800;9273205900;
Social sustainability initiatives in cocoa supply chains in Africa: An
analysis of sustainability reporting of world's major chocolatiers
(2016) IAMOT 2016 - 25th International Association for Management of
Technology Conference, Proceedings: Technology - Future Thinking, pp. 739-
758.
84988350314&partnerID=40&md5=73c46c77420c3997f29e9f87cb439eb5
ABSTRACT: This research paper focuses on the self-declared initiatives of the
four largest chocolate companies to tackle social problems within the context
of establishing a sustainable supply chain. After the literature review of
sustainability, supply chain management, and cocoa farming, this paper gives
an assessment of the extant practices of the chocolatiers and makes a
comparative analysis based on Corporate Social Responsibility (CSR) and
Sustainability Reports. This paper uses a case study approach based on
secondary-data. A roadmap and benchmarking of social sustainability
initiatives were conducted for the supply chain management activities of the
world's four largest chocolatiers. This paper analyses the extant
sustainability practices of the chocolatiers and offers a model framework for
comparison of the measures taken. This paper is based on self-declared
secondary data. There is a chance that some practices were not documented by
the case companies; or that companies claim what they don't actually do. This
paper provides a framework for agricultural businesses to compare their
sustainability efforts and improve the performance of their supply chains.
Originality and value of this research reside in terms of both literature and
methodology. The framework for analysing the social sustainability aspects of
agricultural supply chains is original and gives an up-to-date view of
sustainability practices. The use of secondary data to compare self-declared
initiatives is also a novel approach to business sustainability research.
AUTHOR KEYWORDS: Agricultural products; Corporate social responsibility;
Food products; Supply chain ethics; Sustainability; Sustainable supply
chains
DOCUMENT TYPE: Conference Paper
SOURCE: Scopus
Smit, A.M., Van Zyl, J.

57189369596;57193156628;
Investigating the extent of sustainability reporting in the banking industry
(2016) Banks and Bank Systems, 11 (4), pp. 71-81.
85011263990&doi=10.21511%2fbbs.11%284%29.2016.07&partnerID=40&md5=1566c3f52d1
e3253dca60e766e755cde
ABSTRACT: This study investigated the extent to which banks in South Africa
report on remuneration and incentives according to the Global Reporting
Initiative (GRI) guidelines. The study was done by examining the annual
integrated reports of eight commercial banks listed on the Johannesburg Stock
Exchange. Content analysis was used as the research method in this empirical
study. There was, on average, 75% compliance to G4-51 a, the standard
concerning remuneration policies by the integrated reports studied and 69%
compliance to G4-52 a, the standard concerning the process for determining
remuneration. There was a very low degree of compliance to standard G-53 a
and standard G4-55 a, which concern how stakeholders' views are sought and
taken into account regarding remuneration and the ratios regarding
compensation, respectively. Two of the standards had no compliance at all.
They are G4-51 b and G4-54 a that respectively, concerns how the performance
criteria in the remuneration policy relate to the highest governance bodies'
and senior executives' economic, environmental and social objectives and the
ratio of the annual total compensation for the organization's highest-paid
individual in each country of significant operations to the median annual
total compensation for all employees. These are two of the most important
standards in order to reach the objective of social responsibility reporting
with regards to remuneration and that serious consideration must be given as
to why there is no compliance. Based on the findings from this study, it is
found that social reporting by the banks listed on the JSE with regards to
remuneration, as indicated by the GRI G4, are relatively poor. ©Anet M. Smit,
Johan van Zyl, 2016.
AUTHOR KEYWORDS: Banking industry; Corporate social responsibility; Global
reporting initiative; Integrated reporting; Remuneration &incentives;
South Africa; Sustainability reporting; Sustainable development
SOURCE: Scopus
Kumar Mitra, P., Agrawal, V., Ghosh, A.

56644726800;57197963605;56643646800;
Exploring the factors for effective sustainability reporting: A survey of
indian chemical industry
(2015) Asian Social Science, 11 (3), pp. 197-211.
84929305833&doi=10.5539%2fass.v11n3p197&partnerID=40&md5=b397f8334a9a8071bf0e
0ac20ecce715
ABSTRACT: Sustainability reporting is nowadays considered to be an important
tool to showcase the environmental social and economic performance of an
organization. Although different frameworks for reporting are available the
adoption of reporting are still less in numbers in India. The research paper
aims at understanding the perception and awareness about sustainability
reporting that prevails across the chemical industry in India and also tries
to find the major drivers and impediments of effective sustainability
reporting as perceived by the industry participants through empirical
analysis. The paper also tries to identify the major factors on which the
industry wants to report their sustainable performance through exploratory
factor analysis. A survey was carried out in Gujarat and Maharashtra the two
chemical industries infested states of India among the decision makers of
different chemical firms responsible for firm’s reporting of both financial
and non-financial performance. The research shows that sustainability as a
concept is welcome by the industry but as a reporting process it has failed
to reach the desired level of reporting due to its complexity and therefore
non acceptance. The research identifies the different factors on which the
industry wants to report and also finds the most important drivers and the
major problems of sustainability reporting. © Canadian Center of Science and
Education.
AUTHOR KEYWORDS: Chemical industry; Economic aspect; Financial aspect;
Human aspect; Natural aspect; Social aspect; Sustainability reporting;
Sustainable development; Triple bottom line
SOURCE: Scopus
Nulla, Y.M.
56682810400;
Institutional ownership and social and sustainability reporting in green
companies
(2015) Corporate Ownership and Control, 13 (1CONT9), pp. 1052-1062.
84949908612&partnerID=40&md5=2166eefb8e7d76ecac1cd7e544b3e785
ABSTRACT: This research study explores the social and financial performance
and sustainability costs on institutional ownership companies. The
quantitative research method is used for this research study. The sample
comprised of top forty US environmental companies from 2012 to 2014. The
research question for this study is, what relationship is there between the
corporate governance, corporate social and environmental performance,
employee participation, and market and financial performance?. This research
finds that there is a positive correlation among all the variables except for
the sustainability costs. The social performance has a significant
correlation with the institutional ownership than sustainability costs. The
social performance had a positive impact on stock price than sustainability
costs. The increased strategy of the CSR practices didn’t motivate employee
participation in the company’s ownership structure, a negative correlation.
Institutional ownership had a very weak positive effect on the employee stock
ownership. Employee stock ownership had a strong correlation with the stock
price. The quality and frequency of the CSR reporting varies from company to
company; hence, the investors, stakeholders, and shareholders had to depend
on the management goodwill. © 2015, Virtus Interpress. All right rserved.
AUTHOR KEYWORDS: CSR; Financial performance; Institutional ownership;
Ownership structure; Social performance; Sustainability costs
SOURCE: Scopus
Kjaergaard, T., Schleper, M.C., Schmidt, C.G.

24577779900;55605251500;57079455900;
Current deficiencies and paths for future improvement in corporate
sustainability reporting
(2015) Logistics and Supply Chain Innovation: Bridging the Gap between Theory
and Practice, pp. 67-83.
84955746805&doi=10.1007%2f978-3-319-22288-
2_5&partnerID=40&md5=cd38d3adaa2d7632fbebfe032b1f97e8
ABSTRACT: Current International Accountability Standards for sustainability
reporting, such as The United Nations Global Compact and the Global Reporting
Initiative are subject to criticism from two sides, researchers and
practitioners. Through interviews with key persons from audit firms and a
systematic literature review, we identify major deficiencies in current
corporate sustainability reporting practices. Based on these findings, we
derive five propositions which address the need for future improvements, i.e.
we propose that a dynamic standard for corporate sustainability reporting
must capture a firm's longitudinal learning and development of intra- and
inter-organizational sustainability capabilities by integrating them as
leading indicators. We conclude the article with an outlook on future paths
for an improved sustainability reporting framework focusing on intra- and
interorganizational capabilities and best practices which are proposed to
have an impact on sustainability performance along the entire supply chain. ©
Springer International Publishing Switzerland 2016. All rights reserved.
AUTHOR KEYWORDS: Best practices; International accountability standards;
Supply chain; Sustainability capabilities; Sustainability reporting
DOCUMENT TYPE: Book Chapter
SOURCE: Scopus
Piecyk, M.I., Björklund, M.

35070344100;36080373400;
Logistics service providers and corporate social responsibility
sustainability reporting in the logistics industry
(2015) International Journal of Physical Distribution and Logistics
Management, 45 (5), pp. 459-485.
84929931184&doi=10.1108%2fIJPDLM-08-2013-
0228&partnerID=40&md5=60d455a10cbef3cf63848dba7a19fb16
ABSTRACT: Purpose – The purpose of this paper is to present a content
analysis of corporate social responsibility (CSR) reports published by
logistics service providers (LSPs), and to analyse factors influencing the
level and scope of reporting. In order to address this objective, the authors
show to what extent various social and environmental categories are covered
in the CSR reports. The authors also investigate whether any differences in
the use of CSR indicators can be found with regard to the use of a formal
reporting framework, the size of a company, location of its headquarter, and
ownership structure. Design/methodology/approach – The study begins with a
comprehensive literature review on the CSR policies and practices in relation
to the field of logistics. A database of 350 international LSPs is compiled
based on independent rankings of top logistics companies. Applying a content
analysis approach, corporate web sites and CSR reports are examined in order
to investigate how sustainability is reported and what CSR-related indicators
are published. Statistical analysis is carried out to provide insight into
whether any differences in the use of CSR indicators can be found with regard
to four key factors identified in the literature review. Findings – Although
aspects of sustainability are mentioned on corporate web sites of most LSPs
in the database (53 per cent), only 13 per cent publish formal CSR reports.
This research identifies a variety of indicators used by LSPs and shows that
the use of a formal reporting framework and the size of a company are the two
main factors influencing the levels of CSR reporting in the sector. Practical
implications – This paper provides an insight into how transparently LSPs
report on the sustainability of their performance. LSPs can compare their own
CSR reporting approaches to the body of scientific literature and the
findings presented in this paper, in order to adapt more general concepts and
best practice evidence to their needs. Social implications – By focusing on
best practice in reporting of the environmental and social performance, this
research can potentially improve the long-term sustainability of the
logistics sector. Originality/value – This is the first study providing a
comprehensive review of the CSR reporting practice in the third party
logistics sector. As such, this paper provides an important basis for CSR-
related research in the field of logistics and supply chain management.
Several areas for future research are also identified. © Emerald Group
Publishing Limited.
AUTHOR KEYWORDS: Corporate social responsibility; CSR reports;
Environmental and social performance indicators; Logistics service
providers; Sustainability
SOURCE: Scopus
Llanes, F.A., Chulián, M.F., Fenech, F.C.

56565277700;36132881000;15727233100;
Sustainability Reporting and Integrated Indicators: Exploratory Analysis of
Defining Characteristics. A Critical Reflection [Mé moires de durabilité et
indicateurs intégrés: Analyse exploratoire des caractéristiques définitoires.
Une réf lexion critique] [Memorias de sostenibilidad e indicadores
integrados: Análisis exploratorio sobre características definitorias. una
reflexión crítica]
(2015) Innovar, 25 (56), pp. 83-98.
84925342984&doi=10.15446%2finnovar.v25n56.48992&partnerID=40&md5=218bde2b5dbe
a5a42cf2622cb6ff3f3e
ABSTRACT: During recent years the accuracy, clarity and relevance of the
information regarding to the contribution of organizations to sustainable
development, has been highly criticized; this is partly by the use of a set
of indicators to address economic, social and environmental dimensions. It is
now necessary to use integrated indicators in order to measure two, or the
three, dimensions that made up sustainability, and those that associate
business performance with the state of environment. With the purpose of
contributing to the development of sustainability reporting, it would be
necessary to identify the current practice that explains factors related to
the use of integrated indicators. Therefore, the aim of this study is to
explore whether there are characteristics that define those companies that
publish reports containing integrated indicators. Overall, results show that
factors for the traditional classification used by prior literature (size,
sector and nationality) are not very useful when grouping the analyzed
reports, which begs for the possibility to further explore internal
variables. © 2014, Innovar. All rights reserved.
AUTHOR KEYWORDS: Clúster analysis; Global Reporting Initiative (GRI);
Integrated indicators; Reporting level; Sustainability report
SOURCE: Scopus
Kozlowski, A., Searcy, C., Bardecki, M.

56526470000;8453354600;6507339827;
Corporate sustainability reporting in the apparel industry an analysis of
indicators disclosed
(2015) International Journal of Productivity and Performance Management, 64
(3), pp. 377-397.
84923372213&doi=10.1108%2fIJPPM-10-2014-
0152&partnerID=40&md5=dc577e4e41f45c933bb09a9efe992d0f
ABSTRACT: Purpose – The purpose of this paper is to identify the reported
indicators in corporate sustainability reports, other documents and the web
sites of 14 apparel brands belonging to the Sustainable Apparel Coalition
(SAC). Design/methodology/approach – A content analysis of the corporate
sustainability reports, other documents and web sites of the 14 SAC apparel
brands was conducted to identify indicators related to sustainability.
Qualitative and quantitative data were collected on all reported
sustainability initiatives, actions, and indicators. A normative business
model was developed for the categorization of the indicators and a cross-case
analysis of the apparel brand’s sustainability reporting was conducted.
Findings – In total, 87 reported corporate sustainability indicators were
identified. The study finds that there is a lack of consistency among them.
The majority of the indicators dealt with performance in supply-chain
sustainability while the least frequently reported indicators addressed
business innovation and consumer engagement. Originality/value – This paper
provides one of the first in-depth reviews of the indicators reported by
apparel brands within their web sites and other forms of corporate
sustainability reporting. © Emerald Group Publishing Limited.
AUTHOR KEYWORDS: CSR reporting; Global reporting initiative; Sustainability
indicators; Sustainability reporting; Sustainable apparel; Sustainable
fashion
SOURCE: Scopus
Camilleri, M.A.
55916086300;
Valuing Stakeholder Engagement and Sustainability Reporting
(2015) Corporate Reputation Review, 18 (3), pp. 210-222.
84928633498&doi=10.1057%2fcrr.2015.9&partnerID=40&md5=1552865e153e0c3ae838011
6280245c5
ABSTRACT: This conceptual paper sheds light on some of the major
intergovernmental benchmarks, guidelines and principles for corporate social
responsibility (CSR), corporate governance and sustainability reporting. It
reports on several governments' regulatory roles as their societal governance
is intrinsically based on interdependent relationships. There are different
actors and drivers who are shaping CSR communications and policies in
relational frameworks. This paper mentions some of the countries that have
already introduced intelligent substantive and reflexive regulations. It also
shows how certain businesses are stepping in with their commitment for
sustainability issues as they set their own policies and practices for
laudable organisational behaviours. Very often, corporate businesses use non-
governmental organisations' regulatory tools such as process and performance-
oriented standards. These regulatory instruments focus on issues such as
labour standards, human rights, health and safety, environmental protection,
corporate governance and the like. Afterwards, this paper discusses about the
relationship between governance and sustainability. It makes reference to
some of the relevant European Union Expert Group recommendations for non-
financial reporting and CSR audits. Relevant academic contributions are
indicating that customers are expecting greater disclosures, accountability
and transparency in sustainability reports. This contribution contends that
the way forward is to have more proactive governments that raise the profile
of CSR. It maintains that CSR communications and stakeholder engagement may
bring shared value to business and society. Ultimately, it is in the
businesses' interest to implement corporate sustainability and responsibility
and to forge fruitful relationships with key stakeholders, including the
regulatory ones, in order to address societal, environmental, governance and
economic deficits. © 2015 Macmillan Publishers Ltd.
AUTHOR KEYWORDS: Corporate governance; corporate social responsibility;
creating shared value; CSR regulatory guidelines; sustainability;
sustainability reporting
SOURCE: Scopus
Godha, A., Jain, P.

57204174153;57199743178;
Sustainability reporting trend in Indian companies as per GRI framework: A
comparative study
(2015) South Asian Journal of Business and Management Cases, 4 (1), pp. 62-
73.
85045372696&doi=10.1177%2f2277977915574040&partnerID=40&md5=a5ff980633b3e0e31
20b3748bbbd0c83
ABSTRACT: Sustainable development implies development that meets the need of
the present generation without compromising the ability of future generations
to meet their own needs. As a result of the global upsurge of interest in
sustainable development, the sustainability reporting system has emerged.
Sustainability reporting enables the creation of long-term value for
organizations. It is forward-looking and includes quantitative and
qualitative reporting measures. It is a key platform for communicating the
organization’s economic, social, environmental and governance performance,
reflecting positive and negative impacts. It can be undertaken by all types,
sizes and sectors of organizations. Through the Global Reporting Initiative
(GRI) Sustainability Reporting Framework, the GRI works to increase the
transparency and exchange of sustainability-related information. The present
study conceptually reviews sustainability reporting and its benefits for the
entities. Here, an attempt has been made to examine the development in the
Indian regulatory environment for sustainability reporting along with finding
out trend, application level and status of the sustainability reporting
practice of Indian entities as per the GRI reporting framework. The findings
reveal that the development of the corporate governance standard is maturing
in India. Amendments in laws and changes in the regulatory mechanism are
creating pressure on entities to respond to and communicate for their
sustainability concerns. With globalization, Indian companies are
increasingly realizing that they have much to lose by not following
sustainability reporting. In fact, many respected companies already get their
sustainability reports audited by a third party to ensure its credibility.
Sustainability reporting is therefore a vital step of managing change towards
a sustainable global economy—one that combines long-term profitability with
environmental care and social justice. © 2015 Birla Institute of Management
Technology.
AUTHOR KEYWORDS: Application level; Corporate responsibility; Global
reporting framework; GRI status; Sustainability reporting
SOURCE: Scopus

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EXPORT DATE:18 Feb 2019

Shad, M.K., Lai, F.-W., Fatt, C.L., Klemeš, J.J., Bokhari, A.

Karaman, A.S., Kilic, M., Uyar, A.

Guix, M., Bonilla-Priego, M.J., Font, X.

Schreck, P., Raithel, S.

Zsóka, Á., Vajkai, É.

Moneva, J.M., Hernández-Pajares, J.

Gnanaweera, K.A.K., Kunori, N.

Ong, T., Djajadikerta, H.G.

Shields, J.F., Welsh, D.H.B., Shelleman, J.M.

Firmialy, S., Nainggolan, Y.A.

Nwobu, O.A., Iyoha, F., Owolabi, A.

Al-Shaer, H., Zaman, M.

Goel, P., Misra, R.

Richardson, A.J., Kachler, M.D.

Mynhardt, H., Makarenko, I., Plastun, A.

Pathak, T., Tewari, R.

Kasbun, N.F., Teh, B.H., Ong, T.S.

Dissanayake, D., Tilt, C., Xydias-Lobo, M.

Manetti, G., Bellucci, M.

Wan Ahmad, W.N.K., de Brito, M.P., Tavasszy, L.A.

Bice, S., Coates, H.

Ehnert, I., Parsa, S., Roper, I., Wagner, M., Muller-Camen, M.

Needles, B.E., Jr., Frigo, M.L., Powers, M., Shigaev, A.

Laskar, N., Maji, S.G.

Arayssi, M., Dah, M., Jizi, M.

Munshi, D., Dutta, S.

Medrado, L., Jackson, L.A.

Lalwani, S., Nunes, B., Chicksand, D.

Smit, A.M., Van Zyl, J.

Kumar Mitra, P., Agrawal, V., Ghosh, A.

Kjaergaard, T., Schleper, M.C., Schmidt, C.G.

Piecyk, M.I., Björklund, M.

Llanes, F.A., Chulián, M.F., Fenech, F.C.

Kozlowski, A., Searcy, C., Bardecki, M.

Godha, A., Jain, P.

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