Articles de revues : « Corporate sustainable report »

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Engsig Sørensen, Karsten, et Florian Möslein. « Sustainable Corporate Governance:A Way Forward ». European Company Law 18, Issue 1 (1 février 2021) : 7–14. http://dx.doi.org/10.54648/eucl2021002.

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Rarely has the report of a private consultancy caused so many reactions, in particular, criticism, in such a short period of time, as the “Study on directors’ duties and sustainable corporate governance” that Ernst and Young recently prepared for the European Commission DG Justice and Consumers (EY report).1 In addition to the responses of various groups of scholars from both Europe and the US,2 the Oxford Business Law Blog has launched a specific new series3 and the European Corporate Governance Institute has organized a three-day policy workshop, in order to bring together the presentations of over 20 distinguished scholars.4 This intensive debate demonstrates the importance of the topic for future EU policymaking in the area of corporate governance. In this piece, we argue that the main reason the EY report has attracted so much criticism is because it simply started out on the wrong foot. However, this shortcoming should not induce the Commission to misjudge company law’s potential for sustainability. We discuss various measures that target both directors and shareholders, but also other stakeholders. Adopting these measures promises to be the way forward for a more sustainable, corporate governance framework. directors’ duties, corporate governance, sustainability

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Oh, Hyunmin, et Heungjoo Jeon. « Does Corporate Sustainable Management Reduce Audit Report Lag ? » Sustainability 14, n^o 13 (23 juin 2022) : 7684. http://dx.doi.org/10.3390/su14137684.

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This study empirically analyzes the relationship between corporate sustainable management (CSM) and audit report lag. From the perspective of the agency theory that information asymmetry is resolved through CSM, audit report lag was predicted to decrease and was subsequently analyzed. The analysis results are as follows. First, the relationship between CSM and audit report lag was significant in the negative trend. This means that companies that actively engage in CSM have a shorter audit report lag than those that do not. Second, the relationship between CSM and audit report lag according to auditor size showed a significant negative trend only in the group with a large auditor size. Third, the relationship between CSM and audit report lag according to the quality of earnings showed a significant negative trend only in the group with good earnings. In other words, the relationship between CSM and audit report lag varies depending on the size of the auditor and the quality of earnings. This study is meaningful in that it directly examines the impact of CSM on audit report lag, focusing on the period following the introduction of K-IFRS. The results of this study have important implications for not only managers, but also investors and supervisory institutions, in that CSM not only increases corporate value through improved earnings quality, but also affects the performance of the auditor.

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Misko, Hanna, et Lubov Zvarych. « Non-financial reporting of enterprises as an aspect of sustainable development management ». Socio-Economic Research Bulletin, n^o 3-4(74-75) (27 octobre 2020) : 121–31. http://dx.doi.org/10.33987/vsed.3-4(74-75).2020.121-131.

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The article considers the need for enterprises non-financial reports forming. The approaches of scientists to the directions of corporate social responsibility on the basis of sustainable development are revealed. It is established that the main directions of corporate social responsibility on the basis of sustainable development are: organizational management, human rights, labor practices, environment, good business practices, consumer protection, participation in community life and its development. The types of non-financial reporting are studied, namely: report on social and environmental projects, report on progress in the implementation of the principles of the UN Global Compact, report on the GRI standard, management report, integrated report. The components of non-financial reporting of enterprises in the context of corporate social responsibility on the basis of sustainable development are systematized. It is established that the non-financial reporting of the enterprise focuses on the highlighted results of corporate governance, social and environmental aspects and anti-corruption. A study of the components by types of non-financial reports found that they differ in the level of information disclosure. The advantages of compiling non-financial reporting by the enterprise are substantiated, which will provide an opportunity to improve its management, increase investor confidence in it and compare their achievements in the field of corporate social responsibility on the basis of sustainable development with other enterprises. It is proposed to expand the practice of compiling non-financial reports by enterprises, which will contribute to the formation of an effective management system to identify existing and predict potential internal and external threats to its activities, as well as to take measures to minimize the impact of these threats on the results of the enterprise activity on the basis of sustainable development.

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Bran, Florina, Ildiko Ioan, Carmen Valentina Radulescu et Monica Patricia Ardeleanu. « Sustainable development at corporate level ». RIVISTA DI STUDI SULLA SOSTENIBILITA', n^o 1 (avril 2011) : 101–31. http://dx.doi.org/10.3280/riss2011-001012.

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Sustainable development was built as a conceptual framework for solutions that harmonize economy-environment relation. Although widely accepted, its practical implications are still subject of debate and controversies. Our paper targets this area and attempts a theoretical explanation and an overview on the progresses toward sustainability made at corporate level. Therefore we explore the theories of corporate environmental behavior and than describe the various approaches used by companies to improve their contribution to the overall goal of sustainability. A special focus is given to management practices implemented in order to improve companies' environmental and social performance and we report on the progresses in standard development by international organizations such as ISO and SAAS.

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Duvnjak, Barbara, et Andrej Kohont. « The Role of Sustainable HRM in Sustainable Development ». Sustainability 13, n^o 19 (26 septembre 2021) : 10668. http://dx.doi.org/10.3390/su131910668.

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Achieving sustainability is becoming a primary agenda for many societies throughout the world. However, we are currently witnessing a surprising stagnation in progress toward this goal. Neoliberal values of individualism, privatization and competitive advantage are proving to be hard to breach. Hence, there is a pressing need for change. Through an extensive literature overview, the present paper identifies existing misconceptions and differences in the comprehension of concepts such as sustainable development, corporate social responsibility and the relationship between strategic human resource management (HRM) and sustainable HRM. It describes and acknowledges the hindrances that sustainable HRM faces in practice, with a particular focus on the predominant schema of strategic HRM and the misconception of corporate social responsibility. The aspiration of the paper is to pose a new model of sustainability by implementing sustainable HRM at the center of sustainable development and corporate accountability. The proposed model is intended as a measurement of the levels of sustainable development in which organizations find themselves and report on, and as a more comprehensive model of sustainable HRM, which has the potential to be applied in practice.

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Vărzaru, Anca Antoaneta, Claudiu George Bocean et Michael Marian Nicolescu. « Rethinking Corporate Responsibility and Sustainability in Light of Economic Performance ». Sustainability 13, n^o 5 (2 mars 2021) : 2660. http://dx.doi.org/10.3390/su13052660.

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Concepts of ethical behavior and corporate social responsibility have emerged in recent years due to organizations’ increasing ethical problems. Business ethics, social responsibility, and corporate governance are significant drivers for organizational performance, growth, and sustainable development (SD). In this paper, we propose an original tool, at a macroeconomic level, for the integration of concepts such as business ethics (BE), corporate social responsibility (CSR), and corporate governance (CG). The paper also seeks to establish the relationships among corporate responsibility dimensions (CR), sustainability, and economic performance. This research used the Sustainable Development Report 2020, Candriam’s ESG Country Report, World Bank Doing Business 2020 Report, World Bank national accounts data, and Eurostat as data sources. As part of the research, we selected the European Union states (27) plus the United Kingdom. The main results reveal the positive direct and indirect influences of corporate responsibility on economic performance, ultimately leading to sustainable development.

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Mujiani, Sari, Juardi et Ainun Nadhifah. « SUSTAINABILITY REPORT DISCLOSURE : A GOOD CORPORATE GOVERNANCE MECHANISM ». RELEVAN : Jurnal Riset Akuntansi 1, n^o 2 (31 mai 2021) : 60–72. http://dx.doi.org/10.35814/relevan.v1i2.2256.

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A sustainability report is a document that provides internal and external stakeholders with corporate responsibility reports on social, economic, and environmental aspects of an organization's or company's success in order to achieve sustainable growth. The aim of this analysis is to see how good corporate governance affects sustainability reports. Institutional ownership, an independent board of commissioners, and an audit committee are the study's independent variables. A quantitative analysis approach was used in this study. The sample was taken using a technique known as purposive sampling. The sample used in this study is a legitimate company listed on the Indonesia Stock Exchange that publishes sustainability and financial reports on a regular basis for the 2016-2018 period, with a total of 16 firms. Institutional ownership and the audit committee had a positive impact on the sustainability study, according to the findings. The sustainability report has no impact on the independent board of commissioners. These findings suggest that the presence of an independent board of commissioners has had no substantial impact on the company's decision to disclose its sustainability report.

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Supriyatin. « Challenges of Private Higher Education in Facing Sustainable Development Goals by Implementing Sustainable Strategies ». Neo Journal of economy and social humanities 1, n^o 4 (18 février 2023) : 272–79. http://dx.doi.org/10.56403/nejesh.v1i4.75.

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The purpose of this study is to analyze the challenges of private tertiary institutions in Facing Sustainable Development Goals by implementing sustainable strategies. This research uses a qualitative approach with descriptive methods. The research results show that in achieving the SDGs, private tertiary institutions can carry out a typology strategy of Sustainability Report, Corporate Governance, Motivation and Incentives, Health and Safety, Human Capital Development, Ethical Behavior and Human Rights, No Conflict of Interest, No Corruption Activities and Awareness of Same , Corporate Citizen. This research is expected to be able to provide an overview of the sustainability strategies implemented by private universities in Indonesia in achieving the Sustainable Development Goals.

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Elmassri, Moataz, Aisha Yusuf, Aya Khalf Allah, Maryam Al Shamsi, Rizvana Kaniyamparambil et Shauq Majdi Al Ahbabi. « The quality of corporate reporting : The United Nations sustainable development goals ». Corporate Ownership and Control 19, n^o 3 (2022) : 158–67. http://dx.doi.org/10.22495/cocv19i3art12.

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The current study examines the attributes of the sustainability reports produced by public listed companies in the United Arab Emirates (UAE). This is achieved through the adoption of the legitimacy theory (LT) perspective to determine how the reports represent strategic development goals. Global Reporting Initiative (GRI Standards) disclosure standards have been used as a benchmark to assess the quality of UAE companies’ sustainable report in respect of Sustainable Development Goal 11 (SDG 11). We adopt Tsalis, Malamateniou, Koulouriotis, and Nikolaou (2020) methodology in scoring the disclosure quality of SGD 11. 130 sustainable reports were analyzed, it was found that there is a poor overall quality of corporate sustainability reports, not least in respect of SDG 11. There were no major changes to SDG 11, with managers tending to function symbolically in terms of their roles in the level and quality of SDG 11-related disclosures. Thus, the UAE corporate reporting is not significantly influenced by the UAE vision 2030 Agenda (United Nations [UN], 2015).

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Prativi, Yulinda Putri, Citra Sukmadilaga et Cupian Cupian. « THE IMPACT OF ISLAMIC CORPORATE GOVERNANCE DISCLOSURE, ISLAMIC INTELLECTUAL CAPITAL, ZAKAT, FINANCIAL PERFORMANCE (SCnP Model) & ; ISLAMIC ETHICAL IDENTITY TO SUSTAINABLE BUSINESS ». Jurnal Ekonomi Syariah Teori dan Terapan 8, n^o 2 (29 mars 2021) : 171. http://dx.doi.org/10.20473/vol8iss20212pp171-182.

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ABSTRAKTujuan dari penelitian ini adalah untuk menganalisis dampak Islamic Corporate Governance disclosure, Islamic Intellectual Capital, Zakat, Kinerja Keuangan (SCnP Model), dan Islamic Ethical Identity terhadap Sustainable Business. Penelitian ini menggunakan pendekatan kuantitatif. Data yang dipakai ialah data sekunder dengan teknik pengumpulan data content analysis terhadap annual report 5 bank syariah periode 2015-2019 yang terdapat di negara ASEAN, GCC & MESA. Metode analisis data pada penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) Islamic Corporate Disclosure berpengaruh terhadap Sustainable Business, (2) Islamic Intellectual Capital berpengaruh terhadap Sustainable Business, (3) Zakat tidak berpengaruh terhadap Sustainable Business, (4) Kinerja Keuangan (SCnP Model) tidak berpengaruh terhadap Sustainable Business, (5) Islamic Ethical Identity tidak berpengaruh terhadap Sustainable Business. Penelitian ini diharapkan dapat memberikan masukan bagi entitas syariah terutama bank syariah dalam pengembangan aspek kinerja keuangan dan non keuangan serta mengi ngatkan kembali akan pentingnya konsep sustainable terutama kewajiban dalam penyusunan sustainability reporting.Kata Kunci: Islamic Corporate Governance, Islamic Intellectual Capital, Zakat, Islamic Ethical Identity, Sustainable Business. ABSTRACTThe purpose of this study is to analyze the impact of Islamic Corporate Governance disclosure, Islamic Intellectual Capital, Zakat, Financial Performance (SCnP Model), and Islamic Ethical Identity on Sustainable Business. This study uses a quantitative approach. The data used is secondary data with content analysis data collection techniques on the annual reports of 5 Islamic banks for the 2015-2019 period in ASEAN, GCC & MESA countries. Methods of data analysis in this study using multiple linear regression. The results showed that (1) Islamic Corporate Disclosure has an affects to Sustainable Business, (2) Islamic Intellectual Capital has an effect on Sustainable Business, (3) Zakat has no effect on Sustainable Business, (4) Financial Performance (SCnP Model) has no effect on Sustainable Business , (5) Islamic Ethical Identity has no effect on Sustainable Business. This research is expected to provide input for Islamic entities, especially Islamic banks in developing aspects of financial and non-financial performance as well as reminders of the importance of the concept of sustainability, especially the obligations in preparing sustainability reporting.Keyword: Islamic Corporate Governance, Islamic Intellectual Capital, Zakat, Islamic Ethical Identity, Sustainable Business.

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Efimova, O. V. « Forming Reports on Sustainable Development : Stages and Procedures ». Accounting. Analysis. Auditing 5, n^o 3 (10 août 2018) : 40–53. http://dx.doi.org/10.26794/2408-9303-2018-5-3-40-53.

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In recent decades, worldwide active development of non-financial reporting is underway, its legislative regulation and standardization are being formed. In Russia, the Concept of the Public Non-Financial Reporting Development was approved by the Government of the Russian Federation. Realization of the tasks set in the Concept requires an active communication between all stakeholders.By now, in Russia there is a group of the companies-leaders in the field of making reports on sustainable development. However, most Russian companies still need to master the principles, methods and techniques for preparing such reports. This article is primarily addressed to those organizations that are currently in the process of collecting information and understanding the tasks to address in the first place.The article is based on the result of analyzing the requirements and recommendations of the most widely used standards on sustainable development reporting (GRI — Global Reporting Initiative), integrated reporting (IR — Integrating Reporting), and US standards for sustainable development reporting (Sustainability Accounting Standards Board Standards or SASB Standards). Public non-fi reports registered on the website of the Russian Union of Industrialists and Entrepreneurs (RSPP) form the empirical basis for the analysis.The paper proposes a sequence of procedures and actions to prepare a corporate report on sustainable development and provides recommendations for the implementation of each stage. It is recommended to consider the process of preparing such a report as an investment project, to which a standard technique of project management and network planning can be applied. It is shown that investments in the development of a report on sustainable development should bring returns and solve various strategic tasks, such as promotion of the organization brand and reputational risk management through interaction with interested parties. The availability of quality information on sustainable development for interested users is becoming an important factor affecting business decisions, such as choosing supplier in procurement, and can be considered as a potential competitive advantage. This leads to the fact that sustainable development reporting is increasingly becoming a strategic tool for managing the value creation process and implementing corporate communications.

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Gou, Qian Wen. « Influence Factors on the Differentiation of Enterprise Environmental Strategy ». Advanced Materials Research 962-965 (juin 2014) : 2105–9. http://dx.doi.org/10.4028/www.scientific.net/amr.962-965.2105.

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Start from the different understanding of corporate environmental strategy by economic and social perspective. We empirically studied both the economic and social impact on corporate environmental strategy and activities. We choose the listed companies that published social, environmental or sustainable reports in 2011 as a study sample, and translate the qualitative information on the report into quantitative one through content analysis. The Spearman correlation and logistic regression was used in SPSS 20. We found that in the Chinese market economy system, government has important influence on enterprise's strategic choice, which lead to ownership plays a more important role in corporate environmental activities than corporate financial performance.

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Buniamin, Sharifah, Romlah Jaffar, Norkhazimah Ahmad et Nor Hasimah Johari. « The Role of Corporate Governance in Achieving SDGs among Malaysian Companies ». European Journal of Sustainable Development 11, n^o 3 (1 octobre 2022) : 326. http://dx.doi.org/10.14207/ejsd.2022.v11n3p326.

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While the Sustainable Development Goals (SDGs) agenda is applicable to the member states of the UN, many other players are also involved, such as corporations. The primary and economic value chain activities and aims of major companies mean they will ultimately have a crucial and explicit role to play in enabling the SDGs to be attained. In Malaysia, there have been few studies on firms' engagement in reaching the SDGs. Therefore, the current study aimed to examine the roles played by corporations in enabling SDGs to be attained. A specific analysis was conducted to determine if a company’s participation in the SDGs can be influenced by first-rate corporate governance. The data was collected using content analysis of 87 corporate annual reports of public listed companies from Malaysia. The boards’ independence, size, meeting frequency, and gender diversity were the corporate governance practices examined. An annual report may include details of the company’s role in the SDGs as a proxy for the corporate’s SDG involvement. The findings shed light on the nature of business involvement in the SDGs. The SGD with the most frequent reporting was Goal 8 - Decent work and economic growth, while the SDG with the most frequent reporting was Goal 2 - Zero Hunger. These results indicate that a company’s SDG participation has a positive relationship with certain governance practices of corporations, especially the board meeting frequency. Moreover, these results may serve to emphasise to regulators and policymakers that all corporations require effectual corporate governance so that the challenges facing the world and its population every day can be addressed, leading to an improved and more sustainable future for everyone. Keywords Sustainable Development Goals (SDGs), corporate governance, Malaysia, companies, content analysis

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Joy, Varhese. « Corporate Sustainability ». International Journal of Social Quality 10, n^o 1 (1 juin 2020) : 87–104. http://dx.doi.org/10.3167/ijsq.2020.100105.

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This is a review of the concept corporate sustainability. Being the most widely discussed and deliberated topic in the management and corporate literature, this concept has been defined by many academic scholars with their own specific approach. This article makes an attempt to review these approaches and will examine them in the context of the principles of the social quality approach (SQA). The progress and relevance of the United Nation’s 2030 sustainable development is also reviewed. The conceptual and methodological redefinition given by SQA scholars and the reasons for their rejection of the tripartite approach to defining sustainability provided in the UN Brundtland Report is also discussed in order to provide a basis for further research into the issue of sustainability and how it relates to the SQA.

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Efimova, O. V. « Strategy of sustainable development of Russian enterprises : information-analytical aspect ». Izvestiya MGTU MAMI 7, n^o 1-5 (10 septembre 2013) : 32–37. http://dx.doi.org/10.17816/2074-0530-67751.

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The article considers the problems of methodology and best practices in the compilation of a sustainability report for Russian and foreign companies. The company, which supports transparency in this point surely are more credible stakeholders and potential partners. In addition, the company is able to control the reputational risks. The solution of information dialog problem could be compilation of a report on sustainable development as a new form of corporate reporting.

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Safrina, Safrina. « WHY CSR IS RELEVANT TO ENVIRONMENTAL PROTECTION ? A STUDY OF CSR PERFORMANCE ON INDONESIAN LIMITED LIABILITY STATE-OWNED COMPANIES ». IIUM Law Journal 29, (S2) (3 novembre 2021) : 43–67. http://dx.doi.org/10.31436/iiumlj.v29i(s2).679.

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Nowadays, companies are not only required to provide information on financial accountability but also about corporate performance related to environmental and social activities to promote shareholder values and sustainable practices. In Indonesia, corporate social and environmental responsibility is an emerging and relatively new concept in terms of practices, economic and political aspects. This paper aims to investigate the performance of the social and environmental responsibility of three limited liability state-owned companies in Indonesia and covering the company’s reports, namely annual report, CSR report, and sustainability report. The study concluded that there is a significant relation between CSR activities, social and environmental protection on Indonesian limited liability state-owned companies, both in relation to legal obligation, as well as relating to company’s commitment to show environmentally good behaviour through CSR activities.

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Mikial, Masayu, Nina Fitriana, Meti Zuliyana, Rizal Effendi et Sasiska Rani. « The Effect of Company Size, Return on Assets and Leverage on the Disclosure of Corporate Social Responsibility by the Companies that Present Sustainability Reporting on the Indonesia Stock Exchange ». Oblik i finansi, n^o 2(96) (2022) : 111–17. http://dx.doi.org/10.33146/2307-9878-2022-2(96)-111-117.

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The organization's positive and negative impacts on the environment, society and economy are disclosed in the sustainability report. In Indonesia, a sustainable report is not a company obligation, so not many companies have published it. To meet the demands of stakeholders, companies usually express the corporate social responsibility in Sustainability Reporting. There are many factors that influence the disclosure of social responsibility, including company size, profitability and leverage. The purpose of this study is to empirically examine the effect of Company Size, Return on Assets and Leverage on The Disclosure of Corporate Social Responsibility in the company that presents Sustainability Reporting on the Indonesia Stock Exchange. This study uses secondary data obtained from annual reports and sustainability reports. The sample used is 80 companies listed on the Indonesia Stock Exchange in 2015-2018. This study analyzes the data using Partial Least Square. The results of this study indicate that Company size has no effect on corporate social responsibility disclosure. There is an effect of company profitability on corporate social responsibility disclosure. The direction of influence is positive which means if profitability increases it will be followed by an increase in corporate social responsibility disclosure. Leverage has no effect on corporate social responsibility disclosure. The findings in this study relate to Indonesian companies that publish sustainability reports and disclose social responsibility according to the GRI G4 standard.

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Penedo, Antonio Sergio Torres, Vinícius Silva Pereira et Marcelo Fodra. « Social report and environmental responsibility in Brazil : a thematic review ». Revista da Faculdade de Administração e Economia 8, n^o 2 (2 juillet 2017) : 209. http://dx.doi.org/10.15603/2176-9583/refae.v8n2p209-219.

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In the process of making public the green initiatives, companies have realized that social and environmental responsibility practices can be used to increase competitive advantage, minimize risk, manage reputation and transformed the social and environmental initiatives in corporate strategies. The concepts of environmental responsibility, economic and sustainable development and sustainability are very comprehensive. The main objective of this paper is to present the socio-environmental issues, sustainable development and sustainability and the relationship of the same with the social report. Initially aspects related to economic and sustainable development and their characteristics are presented. Then analyzes the evolution of the concept of social responsibility in Brazil, showing that it is often performed paternalistically disregarding the social and environmental impacts. The ways in which economic and financial sectors relate to the society, the description advances organizations in communicating their green initiatives, including the social report, are presented in this article.In the process of making public the green initiatives, companies have realized that social and environmental responsibility practices can be used to increase competitive advantage, minimize risk, manage reputation and transformed the social and environmental initiatives in corporate strategies. The concepts of environmental responsibility, economic and sustainable development and sustainability are very comprehensive. The main objective of this paper is to present the socio-environmental issues, sustainable development and sustainability and the relationship of the same with the social report. Initially aspects related to economic and sustainable development and their characteristics are presented. Then analyzes the evolution of the concept of social responsibility in Brazil, showing that it is often performed paternalistically disregarding the social and environmental impacts. The ways in which economic and financial sectors relate to the society, the description advances organizations in communicating their green initiatives, including the social report, are presented in this article.

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Yuliarini, Sarah, et Titik Inayati. « Kompatibilitas Konsep Sustainable Development pada Laporan Corporate Social Responsibility ». Journal of Accounting Science 6, n^o 1 (5 janvier 2022) : 28–37. http://dx.doi.org/10.21070/jas.v6i1.1535.

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Intrinsic aspect that is owned by internal management on policies related to the corporation social responsibility (CSR) program leads to the results the company wants to achieve their purposes. Based on the context of intrinsic factors, this study intends to explore facts from the internal management of a company regarding the compatible concept for sustainable development (SD) as company achievements on CSR as a program that is run by the company. This research was conducted with a qualitative approach and strengthened by a triangulation process with supporting data from the company's Sustainability Report (SR). Monetary quantity parameter or economy aspect of corporate wealth (such as tangible assets be classified as internal features or extrinsic factor) have relatable impact to sustainable development (SD), with semantic analysis method revealed intrinsic factor have not it. The contribution to outcomes is to create a conceptual framework for categories associated with sustainable development through the CSR program that is required by the government for companies to implement in Indonesia. The implication of the research is found the CSR reporting supporting economic aspect, strengthen sustainable development in practices.

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Bogataya, I. N. « RESEARCH OF THE PRACTICE OF USING INTEGRATED THINKING IN THE FORMATION OF CORPORATE REPORTING ». Intelligence. Innovations. Investment, n^o 4 (2022) : 10–25. http://dx.doi.org/10.25198/2077-7175-2022-4-10.

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In conditions of economic uncertainty, issues related to the disclosure of information in corporate reporting focused on a wide range of stakeholders are of paramount importance, which requires analysis and generalization of best practices in this area. The process of improving corporate reporting, associated with numerous criticisms of the value of financial and various types of non-financial reporting, has led to the emergence of integrated reporting. Today, corporate reporting of large companies includes a wide range of financial and non-financial reports, a number of companies form integrated reporting. The emergence of integrated reporting is associated with the requirements for companies to provide information on financial performance, corporate governance and sustainability, aimed at various stakeholders. Integrated reporting acts as a means to an end within the company’s strategy, while the integrated report discloses financial and non-financial information regarding the company’s value creation process and the use of six types of capital, as well as aspects related to sustainable development. Integrated reporting is the highest level of corporate reporting maturity, involving the use of integrated thinking not only for reporting purposes, but also in a much broader context. The article is aimed at studying the current practice of applying integrated thinking in the formation of corporate reporting in foreign companies. The study of the practice of applying integrated thinking in the formation of corporate reporting in foreign companies was aimed, firstly, at identifying the factors that prompted the use of integrated thinking, and secondly, to generalize the features of the formation of corporate reporting based on integrated thinking; thirdly, to review the tools used in order to form corporate reporting based on integrated thinking; fourthly, to summarize the results of using integrated thinking in the preparation of corporate reporting. The study can be useful for specialists who form the corporate reporting model of the organization, managers and decision makers aimed at implementing the Concept of sustainable development, achieving sustainable development goals, and ensuring inclusive economic growth.

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Hamid, Fathilatul Zakimi Abdul, et Zaleha Othman. « Corporate Social Responsibility by Malaysian and Singapore Sustainable Index Companies ». International Journal of Accounting and Financial Reporting 9, n^o 2 (15 avril 2019) : 1. http://dx.doi.org/10.5296/ijafr.v9i2.14665.

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The main objective of this study is to investigate Corporate Social Responsibility (CSR) practices by listed companies in Malaysia and Singapore. These companies have been classified as sustainability index companies by the stock exchanges in those countries. Sustainability is a sister concept of CSR. The results of the study show the influence of the stock exchanges and government in business CSR initiatives. The second objective of this study is to suggest three variables, namely Government Link Companies, Reporting Website and Assurance Report, to mirror the recent changes in CSR practices. The results also show the significant influence of these three variables in explaining the current business CSR practice in two countries. Finally, the study also suggests that future research should employ third party CSR data, for the accuracy and reliability of the result.

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Singh, Ranjita M., et Philip R. Walsh. « Firm identity and image : Strategic intent and antecedents to sustainability reporting ». Corporate Governance and Sustainability Review 6, n^o 4 (2022) : 8–22. http://dx.doi.org/10.22495/cgsrv6i4p1.

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A firm’s strategic intent is often communicated through its vision, mission, and values statements. By linking sustainability with strategic intent (Galpin, Whittington, & Bell, 2015), firms seek to portray to their stakeholders (Ali, Frynas, & Mahmood, 2017; Papoutsi & Sodhi, 2020) that sustainability is a core part of their long-term goal. But there is limited research about whether publicly avowed sustainability messaging matches firms actual conduct reflected in their sustainability reports (Amran, Lee, & Devi, 2014). Content analysis of the vision, mission, and values statements of firms comprising the S&P/TSX composite index in 2020, and regression modelling tested whether firms’ that communicate their corporate social responsibility intentions, sustainable image, and sustainable identity in their vision, mission, and values statements are also more likely to engage in sustainability reporting. We find that firms were more likely to report, and at greater levels, on their sustainable activities when they message their strategic corporate social responsibility (CSR) intent. However, including external stakeholders when messaging about their CSR intent has a greater effect than the inclusion of internal stakeholders suggesting these firms are keener to portray a sustainable image than creating a sustainable identity. This result has implications for the successful implementation of sustainability strategies by these firms

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Déroche, Germain, et Birgit Penzenstadler. « An Analysis of Best Practice Patterns for Corporate Social Responsibility in Top IT Companies ». Technologies 6, n^o 3 (15 août 2018) : 76. http://dx.doi.org/10.3390/technologies6030076.

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In order to show their compliance with Corporate Social Responsibility (CSR) goals, companies report their “sustainable initiatives” into their CSR reports. However, from small companies to multinational, it is hard to see the real benefits of sustainable strategies’ implementation, since there are actually no general patterns defined which can ensure high impacts on sustainability. Moreover, there are few metrics and process to assess the efficiency of a sustainability strategy, but the different studies made in that field can show different results, this induces a part of uncertainty to evaluate the performance of a sustainable strategy. Therefore, in this paper, we contribute a pattern approach to implementing sustainability in a company. To do that, we performed an analysis of the 25 CSR reports coming from the 25 biggest companies in the IT sector in order to extract sustainability patterns that are provided in an online catalog to (1) give first tracks to companies which would engage in sustainability initiatives and do not really know where to start; and (2) to give an indicator to companies who already have taken up sustainability initiatives and would like to establish an evaluation of it.

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Doan, Thi Lok. « Using a Risk-Based Approach in Preparation of Corporate Sustainability Reporting by Oil and Gas Companies ». Auditor 7, n^o 10 (3 novembre 2021) : 46–53. http://dx.doi.org/10.12737/1998-0701-2021-7-10-46-53.

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The article presents the author’s approach to the formation of corporate reporting of public companies using the example of the oil and gas industry. The key risks of sustainable development are disclosed that correspond to the interests of various significant groups of the company’s stakeholders. The approbation results of a typical corporate reporting model for oil and gas companies in the Petrolimex report (Vietnam) are presented.

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A.O. Dos Santos, Maria, Göran Svensson et Carmen Padin. « A “fivefold bottom line” approach of implementing and reporting corporate efforts in sustainable business practices ». Management of Environmental Quality : An International Journal 25, n^o 4 (3 juin 2014) : 421–30. http://dx.doi.org/10.1108/meq-04-2013-0026.

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Purpose – The purpose of this paper is to describe a “fivefold bottom line” approach in implementing and reporting corporate efforts of sustainable business practices. Design/methodology/approach – This viewpoint from industry is based on the content analysis of the South African retail chain Woolworths. The data are gathered and derived from the company's comprehensive annual and sustainability reports from 2008 to 2011 and the company's press releases for this period focusing on their efforts of implementing and reporting sustainable business practices. Findings – A lesson learned from the presented “fivefold bottom line” approach to implement and report their corporate efforts of sustainable business practices is that it is adapted to fit and make sense in a specific market and society. The triple bottom line approach is usually derived from, or commonly based upon, a western perspective on the market and society in literature. Research limitations/implications – The authors argues that insights from industry of implementing and reporting sustainable business practices based upon different corporate “bottom line” approaches are required in literature. Practical implications – The authors propose that the “triple bottom line” approach may need to be commonly adapted to the country and cultural context in focus, which is not normally done, but templates are used. Originality/value – Triple bottom line reporting tends to follow common approaches how it is done. There is rarely seen adapted or modified “bottom line” approaches to specific market and societal characteristics in literature.

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Gold, Nusirat Ojuolape, et Fauziah Md. Taib. « IMPACT OF CORPORATE SUSTAINABILITY REPORTING PRACTICE ON CORPORATE PERFORMANCE : A REVIEW OF LITERATURE ». International Journal of Industrial Management 8 (22 décembre 2020) : 19–34. http://dx.doi.org/10.15282/ijim.8.0.2020.5760.

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Stakeholder pressure on corporations to adopt sustainable practice has been a subject steering constant argument in recent times. The reason could be due to the awareness of the environmental impact and concern in preserving the planet. This study, through a literature review of prior studies, examined the impact of corporate sustainability reporting practice on corporate performance. Numerous researchers investigated this relationship in the past, but there is still a lack of consensus with regards to outcomes. Findings have been inconsistent and contradictory, varying from positive to a negative relationship, to statistically insignificant or mixed outcomes dependent on several factors such as cost exceeding benefits, shareholders perceiving sustainability initiative as a cost object, investors not valuing disclosure, firms using disclosure as legitimization tool for prestige, weak legislation, proxies used for measurement tool, country/ region of study, methodology, the period covered, industry sector covered and/or sample size. Our study reviewed 35 works of literature and found 13 studies with positive outcomes, 8 with significant negative outcomes, 5 with no significant relationship and 9 with mixed result. Overall, we concluded that it pays for corporations to adopt sustainable business practices as the benefit of adoption will span across the long term. Not denying the fact that companies would incur some huge costs in the short run at the time of investment, but the long-run benefits would far outweigh whatever cost they might have incurred. Hence, corporations are advised to start incorporating the sustainable practice into the management process and subsequently report on them to avoid legitimacy cost and to gain long-run competitive advantage. Future studies may conduct a systematic review to disaggregate the approaches, so as to examine the different dimensions of sustainability practice and provide a more concise and clear result.

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Stanciu, Victoria, Carmen Valentina Rădulescu, Dumitru Alexandru Bodislav, Sorin Burlacu et Ovidiu Cristian Andrei Buzoianu. « Board Governance and Sustainability Disclosure – A Romanian Insight ». Management and Business Research Quarterly 14 (août 2020) : 47–60. http://dx.doi.org/10.32038/mbrq.2020.14.04.

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This paper examines the corporate governance and sustainability disclosure and investigates the existing anchor between sustainability disclosure and corporate governance in Romanian companies. The topic provides a generous field of study because of the novelty of sustainable reporting for the Romanian companies and need for robust, consolidated corporate governance. The study’s sample includes listed and non-listed companies operating in the oil, transportation, chemistry and pharmaceutical industries. Annual reports, comply-or-explain declarations and stand-alone sustainability reports of the companies were analyzed on a time frame of three years aiming at measure the quality of sustainability disclosures and investigate the correlations between board governance and sustainability disclosure. The study emphasized that the companies opted mainly to integrate sustainable reporting in the annual management report. The independent reports on sustainability are more rigorous and better aligned to the Romanian framework, then the information integrated into the annual management reports. Improved disclosure is needed on the main risks with severe impacts, policies regarding specific aspects of sustainability, key performance indicators relevant to particular businesses. The sustainability reporting is more focus on soft disclosure items. Companies with larger board size and a higher number of board meetings registered higher disclosure in sustainability reporting. Robust corporate governance is imperative for Romanian companies because they are facing drastic changes in all aspects of their activity. A new rethink approach is needed from the sustainability perspective aiming at reshaping the entire processes starting with a long-term strategy, business models, risk and data management and processing.

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Goroshnikova, T. A. « Features of context the sustainable development report as a reflection of company policy for ESG-principles ». Management Sciences 12, n^o 3 (8 septembre 2022) : 70–81. http://dx.doi.org/10.26794/2304-022x-2022-12-3-70-81.

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Sustainability reports allow checking the company’s proper understanding of the concept of “sustainability” in the context of its activities. The article shows the problems and features of the sustainability reports language as part of the company’s corporate reporting. The purpose of article is to review the linguistic methods of evaluation of sustainability reports to obtain summaries on corporate transparency of companies (absence of “greenwashing”), and its task is to interpretation texts through analysis using these tools. Linguistic methods of evaluation of sustainability reports, reviewed by author, provide an opportunity to test intuitive assumptions about the availability of marketing information or data on innovation positioning, and that there is a difference between the texts of the reports of organizations that disclose information and those that issue those documents for other purposes. Based on the analysis, the need to create rules for the interpretation of results related to linguistic features and extracted from sustainability reports when using natural language processing methods was summarized.

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Zhao, Donghui. « ESG Risk Management and Compliance Practices in China ». Law and Economy 1, n^o 4 (novembre 2022) : 27–32. http://dx.doi.org/10.56397/le.2022.11.04.

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In 2004, the United Nations released the “Who Cares Wins” report, in which the concept of Environment, Social Responsibility, Corporate Governance (ESG) was first introduced as an evaluation criterion and important reference for investment decisions and corporate the concept of ESG was first introduced in the report, and was used as an evaluation criterion and important reference for investment decisions, business operations and other activities. ESG, as a new concept to prevent social and environmental risks and promote sustainable development, is driving the continuous change of investment philosophy and investment approach in China’s capital market, and has become an issue that cannot be ignored by enterprises. At the same time, ESG compliance has also become an important special compliance area, putting forward new requirements for corporate compliance management.

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Rahman, Md Ataur, et Md Ashraful Islam. « Corporate Social Responsibility and Sustainable Development : A Study of Commercial Banks in Bangladesh ». Applied Economics and Finance 6, n^o 2 (10 janvier 2019) : 6. http://dx.doi.org/10.11114/aef.v6i2.3849.

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This paper investigates the practices of Corporate Social Responsibility (CSR) by commercial banks in Bangladesh and the achievement of sustainable development through this practice. The motive of this descriptive research is to look at the framework of CSR areas and contribution by the state-owned and private commercial banks to those areas during 2011-2017. This study reveals that commercial banks contribution in CSR is increasing every year and new CSR areas are being concentrated on by commercial banks as part of their responsibility to the society and more and more focus is being given to important CSR areas to achieve sustainable development. This study also shows that there is a positive relationship between CSR and sustainable development. This research effort suggests that a precise guideline by the government about CSR expenditure, large corporation’s timely involvement in CSR activities and CSR disclosure in the bank’s annual report will fulfill the desired objectives of the business organizations. These will also ensure the successful and sustainable development of the country.These will also ensure successful and sustainable development of the country.

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Babić, Vojislav, Siniša Zarić et Rossana Piccolo. « CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL ISSUES : THE REPORT FROM ITALIAN COMPANIES ». Ekonomske ideje i praksa, n^o 43 (31 décembre 2021) : 1–14. http://dx.doi.org/10.54318/eip.2021.vb.309.

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This is an empirical analysis of CSR initiatives in the Italian region of Campania. The aim of this study is to clarify the share’s differences in environmental protection in the overall CSR activities as well as the evaluation of the altruistic attitudes on the essence of CSR. The regression model examines the impact of investments in CSR, cost-benefit analysis and territory size on companies' interest in CSR. Campania companies have got a pronounced environmental awareness due to a significant number of national associations promoting sustainable development and easier access to EU funds. When testing the altruistic attitude on CSR, companies in Campania are closer to the profit approach. Based on the results of regression analysis, the predictor variables synergistically explain CSR interest in Campania.

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Lopez, Belen. « Connecting business and sustainable development goals in Spain ». Marketing Intelligence & ; Planning 38, n^o 5 (3 février 2020) : 573–85. http://dx.doi.org/10.1108/mip-08-2018-0367.

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PurposeThis article aims to analyze the Corporate Social Responsibility (CSR) strategy of Spanish MNCs and how the firms integrate the Sustainable Development Goals (SDGs) in their reports and communication messages.Design/methodology/approachThe analysis is based on cases studies with data collected through the corporate websites of Spanish MNCs listed in the Dow Jones Sustainability Index.FindingsThe findings tend to indicate that the stakeholder theory and creating shared value are both useful in the analysis of CSR business goals linked to the sustainable development goals of MNCs. However, companies generate little engagement with their stakeholders.Research limitations/implicationsThe results of this article resulted from an in-depth analysis of case studies with data collected from a selected sample of MNCs. The qualitative analysis allows us to understand how SDGs are integrated in the CSR activities. But there is a lack of global indicators to measure the impacts of business through the SDGs.Practical implicationsMNCs with a CSR strategy report the information connected with SDGs. However, there is a need of metrics to better understand the contribution of companies for sustainable development and then to clearly know the contribution of business in sustainable development.Social implicationsCreate shared value means that companies integrate SDGs in their CSR activities and, as a result, they can create different impacts in economic, social, and environmental issues. If companies communicate these activities and engage the stakeholders the social impact may be even greater.Originality/valueThe stakeholders theory serves to explain that companies can make a real contribution to society in their relationship with stakeholders. In addition, the creation of shared value is applicable to the integration of SDGs in companies within the CSR strategy.

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U-Din, Salah. « The Corporate Governance Models for Banks : A Comparative Study ». Studies in Business and Economics 16, n^o 1 (1 avril 2021) : 210–20. http://dx.doi.org/10.2478/sbe-2021-0017.

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Abstract An effective corporate governance system is vital in modern-day economics and firms. It can help to specify the distribution of roles, responsibilities, and resources among various stakeholders of an organization or society. The enhanced role of the banks in various economic systems demands a higher level of corporate bank governance for a stable and sustainable financial system. In this paper; four major corporate governance models of banks are compared and the financial outcomes of each model are analyzed to assess their alignment with expectations of an effective corporate governance system. The Continental corporate governance model found to be closer to the expectations of an effective corporate governance system compared to the Anglo- Saxon, Chinese, and Islamic banking. Banks under the Continental model charge lower margin to its customers, use bank resources more efficiently and create relative balance in the distribution of resources among all stakeholders compared to the other three models. Banks under the Anglo- Saxon model are charging higher margin to its customer, Chinese banks are under-utilizing the banks’ resources, and Islamic banks are more favoring their shareholders and are riskier among banks of all selected models. Higher involvement of the more stakeholders in the decision-making process of the banks is key to effective corporate governance and sustainable banking system. Reforms in all corporate governance models are recommended while keeping in mind the prior research on corporate governance especially the Sir Adrian Cadbury report.

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Ramli, Nathasa Mazna, Aimi Nurshahirah Binti Shahrul Kamil, Nurul Nazlia Jamil et Hasnah Haron. « Could Esg and Halal Practices Be Converged ? Preliminary Evidence Based on Integrated Reporting And Sustainability Reporting Of A Halal-Certified Company ». Journal of Fatwa Management and Research 27, n^o 4 (15 septembre 2022) : 15–32. http://dx.doi.org/10.33102/jfatwa.vol27no4.476.

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One of communication mechanism that used by corporations to state their focus, concerns and activities is corporate reports, such as annual report and stand-alone sustainability report. On top of mandatory reporting of financial statements, corporations use corporate reports to convey their philosophy, construct visibility and image. Integrated Reporting (IR) and Sustainability Reporting are two recent reporting frameworks that have been adopted by corporations. The corporations’ value creation process is the main focus of IR, which is based on six capitals of corporations. Sustainability Reporting is a way for a corporation to become more sustainable and focuses on economic, environmental and social aspects. The main objective of this study is to compare the two-reporting frameworks. Particularly, the suitability of the reporting frameworks for halal industry players to communicate their halal commitment and activities. This study also examine whether ESG and Halal practices can be converged based on the reporting framework. This study provides an analysis of corporate reports of a leading halal food manufacturer that is listed in Bursa Malaysia. Based on content analysis, this study highlights halal-related information in the company’s IR and Sustainability Reporting. Results from the study might provide evidence on non-financial reporting that may acts as a communication tool to the stakeholders. Utilizing IR and Sustainability reporting could build trust of capital market and society, thus ensure the sustainability of halal industry.

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Barkemeyer, Ralf, et Jason Miklian. « Responsible Business in Fragile Contexts : Comparing Perceptions from Domestic and Foreign Firms in Myanmar ». Sustainability 11, n^o 3 (23 janvier 2019) : 598. http://dx.doi.org/10.3390/su11030598.

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After decades of isolation, Myanmar opened up its economy to international trade in 2012. This opening led to a rapid influx of international investment, exposure to the international corporate social responsibility (CSR) community and presumed pressures to conform to related norms and practices. We report on a large-scale survey of firms operating in Myanmar, comparing perceptions of corporate practitioners of CSR and the United Nations Sustainable Development Goals. Our findings show that awareness levels of CSR among domestic Myanmar firms match those of their international peers, but the application of and selection criteria for CSR implementation by domestic firms in Myanmar differs from typical CSR activities observed in other parts of the world, in particular by Global North firms. More surprisingly, Myanmar firms have a higher awareness of the Sustainable Development Goals (SDGs) than their multinational counterparts. Our findings have implications for CSR advocacy in Myanmar as well as for the dissemination of corporate responsibility and sustainability into the developing world more generally.

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Wang, Zongyi. « EXPLORING THE POTENTIAL OF LEAN PHILOSOPHY TO SPREAD THE VALUE OF SUSTAINABILITY IN THE JAPANESE AUTOMOBILE INDUSTRY : THE CASE OF TOYOTA MOTOR CORPORATION ». Management of Development of Complex Systems, n^o 45 (1 mars 2021) : 176–81. http://dx.doi.org/10.32347/2412-9933.2021.45.176-181.

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The criticality of sustainability suggests the need to understand how commercial organization could implement sustainable development. This paper focuses on lean manufacturing and intends to explore the potential of lean philosophy to bring the value of sustainability into an organization. The ultimate purpose of the study lies in the comparison between the possibility of lean philosophy to lead to something remotely resembling a contribution to strong sustainability and what lean enterprise present in the sustainability report. According to the lean practices implemented in Toyota Motor Corporation and previous literature about lean philosophy, we explore how lean philosophy could assist spread the value of sustainability initiated by the top management and construct sustainable development in the corporate value chain. The result shows that the corporate philosophy could assist in achieving a consensus among all the stakeholders and mobilizing them moving towards sustainable development. The value of sustainability can also be beneficial from the process of implementing lean practices. However, the report implies that Toyota focuses more on how to utilize lean tools to achieve technological optimization in operation to address sustainability issues, rather than having a thorough understanding of the ecological limits of the planet. This paper offers some helpful reference to lean manufacturing and discuss the potential role of lean philosophy in the construction of sustainable development.

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BORTNIKOV, Gennadiy. « State regulation with regard to disclosure of information by banks on sustainable finances ». Fìnansi Ukraïni 2022, n^o 8 (26 novembre 2022) : 90–117. http://dx.doi.org/10.33763/finukr2022.08.090.

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Introduction. Disclosure of information on sustainable finances and environmental, social and corporate risks is becoming a norm of banking practice in the world, Ukrainian banks are gradually joining this process. Access to information about activities in the field of sustainable finance is crucial for investors to decide whether to provide appropriate resources. Problem Statement. Lack of unification and verification of the reliability of data on the activities of Ukrainian banks in the direction of realizing the goals of sustainable development. The purpose is to generalize key innovations in the global banking community regarding public disclosure of information on sustainable finances. Methods. Common scientific methods were used in the research process: structural and systemic analysis, synthesis, grouping, comparison, theoretical generalization and abstraction. Results. The basic structure of the annual report on sustainable financing of the bank should include four sections (business responsibility, social sphere, environment, corporate structure), in compliance with the principles of proper disclosure of information, and the detailing can be done by a specific bank. The reports of Ukrainian banks, which contain information on sustainable financing, do not fully correspond to the best global practice. The main shortcomings of these reports are declarative, with gaps in setting target indicators, lack of independent assessment, focus on environmental aspects. In addition, there is imperfect, incomplete or outdated information base on climate finance and ecology in Ukraine; the legal framework of sustainable finance needs to be harmonized with European standards, taking into account national specifics. All these aspects complicate the comparative analysis. In the countries of the European Union, a system of reporting on the risks of non-compliance with environmental, social and management standards (so-called ESG risks) has been introduced. In developing reporting standards, the National Bank should pay attention to the principles of effective information disclosure developed by the TCFD expert group. Conclusions. It is appropriate to introduce the publication of annual reports of state banks on sustainable financing in a unified format starting in 2023. The report on stable finances must be confirmed by an independent assessment (verification) to prevent data manipulation. Audit companies and rating agencies can act as independent evaluators. Even in the conditions of martial law, the global Sustainable Development Goals are not excluded from the agenda, on the contrary, they acquire special importance, especially the social aspects. The NBU could play a decisive role in the unification of approaches and ensuring the reliability of data. Martial law cannot be the reason for banks and the regulator to neglect issues of reliability and completeness of reporting.

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Yu, Siming, Muhammad Safdar Sial, Dang Khoa Tran, Alina Badulescu, Phung Anh Thu et Mariana Sehleanu. « Adoption and Implementation of Sustainable Development Goals (SDGs) in China—Agenda 2030 ». Sustainability 12, n^o 15 (4 août 2020) : 6288. http://dx.doi.org/10.3390/su12156288.

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The present research is conducted on the Chinese corporate sector and raises the basic questions associated with the adoption and implementation of corporate disclosure practices such as SDGs. The sample for this research consisted of 100 Chinese companies, which are listed in the Shanghai Stock Exchange from 2016 to 2018. For this purpose, content analysis is developed. More specifically, a quantitative approach is applied to quantify and identify certain contents or words in the given text. Our results show that Chinese companies seem to be more focused on certain aspects of the UN SDGs at the cost of others, but the overall situation is, at best, not encouraging. The focus of attention of Chinese companies seems to be infrastructure development, industrial innovation, and economic growth, along with the provision of a dignified and respectable working environment, affordable and clean energy, and peace, justice, and strong institutions. The results can be used as guidelines by Chinese companies to determine the actual presence or absence of SDGs implementation inside the process of value creation as an integral part of their practices about corporate disclosure. The main contribution of this research relates to the analysis of the adoption and implementation efforts to report SDGs and the contribution of such reporting towards the fulfillment of the UN Agenda 2030. This can be of interest to researchers working on the given topic. It is of utmost importance for government policymakers and corporate decision-makers, who want to support companies that are contributing towards the achievement and adaptation of SDGs as part of their overall objectives.

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Staben, N., A. Hein et T. Kluge. « Measuring sustainability of water supply : performance indicators and their application in a corporate responsibility report ». Water Supply 10, n^o 5 (1 décembre 2010) : 824–30. http://dx.doi.org/10.2166/ws.2010.346.

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For many water supply companies, the sustainable exploitation of water resources has always been an integral part of their business, voluntarily accepting tasks and responsibility which benefit society and the environment in general, e.g. in resource protection, environmental monitoring, and encouragement of sustainable farming practices. However, these voluntary activities are often not sufficiently recognised internally and externally due to a missing sustainability framework and a less developed communication strategy. Therefore, a comprehensive framework for the measurement and reporting of corporate responsibility (CR) in water supply was developed, comprising the environmental and sustainability issues of resource protection and water supply, social responsibility and long-term economical development. This framework was successfully applied in a Balanced Scorecard (BSC) approach and served as basis for a CR report of a German regional water and wastewater company. The CR Performance Indicator system was imbedded in the IWA framework of Performance Indicators (PI), and as such is universally applicable in water and wastewater systems.

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Nam, Sang-Min. « Sustainable Value for the Sustainability Evaluation of Corporate : Focused on Evaluation based on Sustainability Report ». Journal of the Korea Contents Association 9, n^o 10 (28 octobre 2009) : 339–48. http://dx.doi.org/10.5392/jkca.2009.9.10.339.

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Izzo, Maria Federica, Mirella Ciaburri et Riccardo Tiscini. « The Challenge of Sustainable Development Goal Reporting : The First Evidence from Italian Listed Companies ». Sustainability 12, n^o 8 (24 avril 2020) : 3494. http://dx.doi.org/10.3390/su12083494.

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This research investigates the extent to which the voluntary disclosure of Sustainable Development Goals (SDGs), assumed to be the most recent innovation in social disclosures and corporate sustainability reporting, is diffused among Italian listed companies through different instruments of disclosure (voluntary or non-voluntary). Our findings reveal that SDGs awareness amongst the business community is high and that the majority of highly-traded, liquid, and highly-capitalized Italian companies have introduced SDGs in their disclosure and story-telling practices, while the exact nature and requirements of the SDGs, and the definitions of specific key performance indicators (KPIs) related to those goals, are still missing. Italian companies prefer using non-financial statements and sustainability reports to disclose information about their commitments to SDGs, and most of them started to report information about SDGs in 2016. Additionally, this research seeks to identify the significant differences between SDG reporters in different sectors, under the assumption that operating in a specific sector could significantly affect a company’s decision to disclose information on their SDGs. This research highlights, following the recent evolution of Corporate Social Responsibility (CSR) disclosure and sustainability reporting, the increasing relevance of SDGs in Italian companies’ disclosure practices and, at the same time, the gaps to be covered for their effective implementation.

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Kang, Hyewon, et Jinho Kim. « Analyzing and Visualizing Text Information in Corporate Sustainability Reports Using Natural Language Processing Methods ». Applied Sciences 12, n^o 11 (1 juin 2022) : 5614. http://dx.doi.org/10.3390/app12115614.

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Sustainability is a major contemporary issue that affects everyone. Many companies now produce an annual sustainability report, mainly intended for their stakeholders and the public, enumerating their goals and degrees of achievement regarding sustainable development. Although sustainability reports are an important resource to understand a company’s sustainability strategies and practices, the difficulty of extracting key information from dozens or hundreds of pages with sustainability and business jargon has highlighted the need for metrics to effectively measure the content of such reports. Accordingly, many researchers have attempted to analyze the concepts and messages from sustainability reports using various natural language processing (NLP) methods. In this study, we propose a novel approach that overcomes the shortcomings of previous studies. Using the sentence similarity method and sentiment analysis, the study clearly shows thematic practices and trends, as well as a significant difference in the balance of positive and negative information in the reports across companies. The results of sentiment analysis prove that the new approach of this study is very useful. It confirms that companies actively use the sustainability report to improve their positive image when they experience a crisis. It confirms that companies actively use the sustainability report to improve their positive image when they experience a crisis. The inferences gained from this method will not only help companies produce better reports that can be utilized effectively, but also provide researchers with ideas for further research. In the concluding section, we summarize the implications of our approach and discuss limitations and future research areas.

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Bendine, Georges, Fabien Autin, Bruno Fabre, Olivier Bardin, François Rabasco, Jean-Marc Cabanel et Charles Chazot. « Haemodialysis therapy and sustainable growth : a corporate experience in France ». Nephrology Dialysis Transplantation 35, n^o 12 (31 janvier 2020) : 2154–60. http://dx.doi.org/10.1093/ndt/gfz284.

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Abstract Introduction Sustainable growth and environmental issues are currently a topic for all human activities, and dialysis represents a real challenge in this field because of high water and power consumption and the production of large amounts of care-related waste. In this article we describe data collection implemented in the NephroCare centres in France and the changes observed during a 13-year period regarding environmental parameters. Methods Monthly data collection (eco-reporting) was implemented in NephroCare centres in France in 2005. It covers three topics designed as key performance indicators (KPIs): electricity and water consumption and care-related waste production expressed, respectively, as kilowatt-hour (kWh), litres (L) and kilograms per session. We report on the three action plans (2005–10, 2011–14 and 2015–18) and changes observed during this 13-year period. Results During the period, power and water consumption declined by 29.6% (from 23.1 to 16.26 kWh/session) and 52% (from 801 to 382 L/session), respectively. At the same time, the yearly number of dialysis sessions has increased from 169 335 to 399 336. The sources of savings came both from improvements in the dialysis technology (dialysis machines and water treatment systems) and from updating and remodelling of the dialysis unit equipment and buildings. The care-related waste decreased from 1.8 to 1.1 kg because of regular staff training and the retrofiltration system, allowing the voiding of the remaining saline solution after dialysis. These savings have been estimated as equivalent to 102 440 tons of carbon dioxide. Discussion Implementation of KPIs and their regular monitoring by trained staff to evaluate water and power consumption and the reduction of care-related water production are essential to implement actions to reduce the impact of dialysis on the environment. These data show the importance of water treatment and dialysis technology to decrease water and power consumption and the production of care-related waste as well as upgrading or remodelling of buildings housing dialysis units. Other measures are discussed, including the reuse of rejected water by reverse osmosis, as well as behavioural changes that are needed to reach sustainable development of dialysis. Conclusion The first step to reach ‘green’ dialysis is to collect precise information from defined KPIs. This is the only way to design action plans to reduce the impact of dialysis therapy on the environment. Beyond this, the nephrology community must be sensitized to this challenge to be proactive and to anticipate future regulations.

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Soboleva, O. A. « Development directions of the audit of organization’s human capital ». Scientific bulletin of the Southern Institute of Management, n^o 2 (25 juin 2020) : 70–74. http://dx.doi.org/10.31775/2305-3100-2020-2-70-74.

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The article substantiates the relevance of developing a methodology and techniques for auditing the human capital (HC) of an organization, due to the fact that users of company reporting have new needs for nonfinancial data, along with financial reports. This dictated the development of an integrated reporting system (IIRC) and sustainable development reporting (GRI). The author identifies problems and systematizes the main directions of development of the audit of the organization’s HC as an element of integrated reporting. The article proposes the author’s approach to the audit of corporate human capital, which includes such stages as: the formation of a group of specialists in preparing a non-financial report on corporate human capital and approval of the coordination of work of all members of the group; collection and consolidation of the necessary information about the HC, verification of the correctness of the source data, determination of significant indicators; auditor verification of non-financial, quality indicators; publication of an integrated report, preparation of a conclusion on the reliability of the information presented therein.

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Artene, Alin, Ovidiu-Constantin Bunget, Alin-Constantin Dumitrescu, Aura-Emanuela Domil et Oana Bogdan. « Non-Financial Information Disclosures and Environmental Protection—Evidence from Romania and Greece ». Forests 11, n^o 8 (28 juillet 2020) : 814. http://dx.doi.org/10.3390/f11080814.

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Currently, sustainability and sustainable development are issues that concern society due to the high degree of pollution and the measures taken that, in many cases, do not prove their efficiency. Economic entities are aware that their involvement in the community has become necessary for the sustainable development of any business. The promotion of responsibility towards the environment is an important principle of corporate social responsibility (CSR), which is becoming an obligation that can no longer be exempted. Our intention in this paper was to study the changes generated by the European Union (EU) Directive 2014/95 regarding the manner in which oil entities listed at the Bucharest Stock Exchange (BSE) and the Athens Stock Exchange (ATHEX) between 2014 and 2018, report environment-related information. We also identified whether entities in fields that are known as polluting were more sensitive to environmental factors and if they tended to report more information compared to other business sectors. To achieve these objectives, we used qualitative and quantitative research. Namely, we analyzed the entities’ non-financial reports, to identify their social responsibility actions, and we tested if they were correlated with the environment protection and also with the 2014/95 European directive stipulations. For the entities operating in this polluting area, demonstrating transparency regarding the efforts and investments made to counteract the environmental impacts is important. Non-financial corporate reporting can be an opportunity to integrate sustainability into a company’s business practices and strategies to obtain benefits and to increase efficiency and, thus, to increase stakeholder confidence. The contribution of our study is to highlight the importance of non-financial information for the sustainable development of companies and the environment.

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Yanto, S.E., Ak., M.Ak., Ery. « Effect of Corporate Social Responsibility and Good Corporate Governance on the Value of Company with Profitability as Moderating Variables ». JAAF (Journal of Applied Accounting and Finance) 2, n^o 1 (17 mai 2018) : 36. http://dx.doi.org/10.33021/jaaf.v2i1.304.

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This research aims to examine the influence of disclosure of corporate social responsibility and good corporate governance on the firm value to profitability as a moderating variable of manufactured companies listed on the Indonesia Stock Exchange for the period 2010-2012. This type of research is an association research using purposive sampling technique. The population in this study are the manufactured companies listed on Indonesia Stock Exchange during the years 2010-2012, as many as 91 companies as selected samples, thus, the total of observations in this study is composed of 273 companies that are analyzed using multiple linear regression with moderate regression analysis. The data used are from financial statements and sustainable report. Hypothesis testing using t test and F test. Research results showed that disclosure of corporate social responsibility and good corporate governance that is moderated affects firm value.

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ZAURE, Salzhanova, Ayazhanov KUANYSH, Gulzhan MUKASHEVA, Arynova ZHANNA et Gaukhar YESBOLGANOVA. « Sustainable Food Production and Strategic Management ». Journal of Environmental Management and Tourism 9, n^o 1 (23 juin 2018) : 136. http://dx.doi.org/10.14505//jemt.v9.1(25).17.

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These days, sustainability is a key issue for many private companies that address their sustainable corporate performance. The perspective is essential for their license to operate and forms the basis for business principles and practices. The lack of internationally accepted reporting standards on what, when and where to report makes it difficult to assess sustainability. The article examines different sustainable methods to forecast the development of food sector in Kazakhstan. The scenario approach is used as the most effective one that, in the authors’ opinion, allows taking into consideration a variety of tendencies in the sphere of production, distribution and consumption of food products. Kazakhstan has real opportunities to produce a wide range of food products in the volume, that ensure not only food security of the country, but also the possibility of expanding the export potential of Kazakhstan both at the expense of raw materials and the realization of food products on the world markets with high added value. Currently, however, the food potential of the country is being used inefficiently.

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Venkatraman, Sitalakshmi, et Raveendranath Ravi Nayak. « Relationships among triple bottom line elements ». Journal of Global Responsibility 6, n^o 2 (14 septembre 2015) : 195–214. http://dx.doi.org/10.1108/jgr-04-2012-0013.

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Purpose – The purpose of this paper is to gain more insight of the nature and strength of relationships among the three triple bottom line (TBL) outcomes, namely corporate environmental performance outcome (CEPO), corporate social performance outcome (CSPO) and corporate financial performance outcome (CFPO) and to evolve a roadmap for integrating sustainable business practices that facilitates in managing and improving their sustainable performance. Literature reports that currently businesses try to achieve economic, social and ecological goals independently resulting in silos. The interrelationships of TBL elements have not been explored and integrated. The literature has already pointed out that to achieve corporate sustainability, managers need to integrate TBL goals in all their business decisions. However, the question remains – how to integrate these three competing goals and this paper attempts to answer this question. Design/methodology/approach – In the research design, the authors use a quantitative research methodology with data collected by means of a survey questionnaire that included both descriptive and exploratory flavour. The empirical study examines the relationships of TBL elements as perceived by 85 different Australian-based large, medium, as well as small business organisations. The data collected were analysed by performing factor analysis on 21 items resulting in three latent factors that were aligned to TBL outcomes and the correlations among them were analysed to assess their interrelationships. Findings – The results of the study report weak, positive relationships existing between the TBL. This result has useful implications well-supported by the qualitative feedback. The paper argues that Australian managers do not see any strategic advantage in pursuing “beyond compliance” sustainable business practices, as they perceive no added value to their organisations’ financial performance outcomes. Integrating economic, social and ecological performances is seen as an additional management burden. Originality/value – While most of the TBL studies conducted worldwide focus on predominantly assessing large organisations toward responsible and sustainable business practices, this paper considers large, medium as well as small businesses. Also, economic, social and environmental issues are explored by organisations individually, while this study investigates their inter-connections. Through the empirical study, this paper provides recommendations and proposes a four-step roadmap with the participation of quality circles that would facilitate the integration of the social responsibility and environment protection practices into the core business operations paving way towards achieving corporate sustainability.

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Steyn, Maxi. « Organisational benefits and implementation challenges of mandatory integrated reporting ». Sustainability Accounting, Management and Policy Journal 5, n^o 4 (28 octobre 2014) : 476–503. http://dx.doi.org/10.1108/sampj-11-2013-0052.

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Purpose – This study aims to summarise the findings of the perceptions of Chief Executive Officers (CEOs), Chief Financial Officers (CFOs) and senior executives of South African listed companies on the perceived benefits and implementation challenges as a result of implementing integrated reporting (IR) requirements, as well as motives for preparing an integrated report; it is performed two years into the South African IR regime,. South African-listed companies are among the first in the world to be subject to compliance with IR requirements in terms of stock exchange listing requirements. IR, as a novel and evolutionary step in corporate reporting, along with the influence that integrated thinking and IR principles will have on companies, has been the subject of global debate in recent years. Design/methodology/approach – The research instrument used in the study comprised a self-administered Web-based survey aimed at CEOs and CFOs of all South African listed companies. The survey was validated by a pre-trail and data analysed by a statistician to ensure reliability. Findings – The study revealed that listed companies, in a mandated regulatory regime implemented in a short period with reference to a highly prescriptive draft framework, attach value to the IR process primarily from the perspective of their corporate reputation, investor needs and stakeholder engagement and relations. This strengthens the business case for voluntary IR as a reporting regime. Advancement of corporate reputation appears to be a key motive to compile an integrated report, secondary to compliance as a primary motive. This indicates the perceived corporate legitimising effect of producing an integrated report. Furthermore, managers are more motivated by the legitimising aspect of advancing corporate reputation and stakeholder needs in compiling the integrated report than satisfying investor needs. This results in a disconnect between the perceived audience of the report by managers and the intended audience of the report as providers of capital as envisioned by the IIRC, which should be a matter for future consideration. Better resource allocation decisions and cost reductions are not indicated as an outcome of IR in the study. Furthermore, substantial changes to management information systems, with associated costs, would be required by companies to satisfy the requirements of the report content. The study revealed that the anticipated benefit of a company reconsidering its business model and encouraging sustainable product development is not perceived to be a material outcome in companies that implement IR, nor is assessing economic value creation and strategy considered a key motive for companies to compile an integrated report. Research limitations/implications – Further validation of the survey by statistical methods in addition to the pre-trial of the survey was not considered viable by the statistician in view of the limited amount of data. This may be viewed as a potential limitation of the study. Statistical analysis must also be interpreted with caution given the limited amount of data available for analysis. Other limitations include the fact that certain industries are too heavily represented instead of there being a mix of industries representing the entire market listed on the JSE, and that a substantial proportion of the companies are large listed companies and Socially Responsible Investment (SRI) Constituents. As a result, the results may not be representative of the overall market listed on the JSE. Practical implications – Managers are more motivated by the legitimising aspect of advancing corporate reputation and stakeholder needs in compiling the integrated report than satisfying investor needs, while the intended audience of the report in the framework is the providers of financial capital. This needs to be considered in the future development of regulations and frameworks. Furthermore, policymakers and regulators should exercise caution in the early stages of IR, when there is still a lack of evidence to support significant short-term changes in reconsidering the business model as well as sustainable product development that could be convincingly attributed to mandatory IR. It is, therefore, critical that policymakers, government and regulators strive towards creating a wider enabling environment to advance sustainable product development and sustainable business models. This can include establishing incentives to encourage the development of sustainable products, or other incentives that serve to align business objectives with national and global objectives and frameworks. Industry bodies can play a significant role in developing universal industry standards in this regard. Consideration should further be given to implementing regulatory mechanisms for advancing and possibly enforcing responsible investment practices as a measure to fully engage business in the critical shift towards sustainable business practices. Originality/value – The study is significant from a global perspective because IR and integrated thinking form a new and globally developing concept and the potential benefits and expected outcomes from an organisational perspective thereof for companies are currently the subject of continued global debate. This study aims to provide valuable insights into and understanding of the perceived organisational benefits of implementing IR requirements, as well as serves to highlight the challenge areas experienced in South African companies by compliance with IR requirements. The study also contributes towards the debate of motives of managers for producing an integrated report and how this will affect future directions.

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Handayati, Puji, Budi Eko Soetjipto, Dhika Maha Putri, Ria Zulkha Ermayda, Sulis Rochayatun, Ratna Dwi Nastiti, Bagus Shandy Narmaditya et Shadi Emad Areef Alhaleh. « Industrial Role Optimization in Regional Development through Corporate Social Responsibility ». Jurnal Ekonomi dan Studi Pembangunan 12, n^o 2 (28 mai 2020) : 176. http://dx.doi.org/10.17977/um002v12i22020p176.

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Sustainable development is a complex problem that demands a partnership to create synergy from government and the industrial sector. This partnership is created through corporate social responsibility (CSR) program with the sustainable development principle. East Java, one of the provinces in Indonesia, has developed CSR forums in the regencies/cities to synergize the company’s CSR programs with the regional development programs. This study aims to minutely examine how the industrial world optimally performs its role in regional development with its social responsibility. This research used the content analysis method, while the respondents were 18 CSR Forums out of regencies/cities in East Java, and companies incorporated in those forums. The results showed that most of the companies had carried out their social responsibilities with variations in their numbers and activities. A report said that three trillion rupiah were granted for the CSR fund. It was a significant amount compared to the 30 trillion development budgets of East Java in 2018. The implementation of CSR tends to be charity, instead of be directed and arranged into continuous and sustainable programs. The CSR Forums are to perform a proactive synergy between companies and the government. However, due to various limitations and constraints of each region, this has not reached its optimal level. Ongoing efforts are needed to establish government and industry harmonization with the intention that the existing CSR funds unquestionably become one of the regional development reinforcements. Keywords: Corporate Social Responsibility (CSR), CSR Forum, Regional Development

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