Kliknij ten link, aby zobaczyć inne rodzaje publikacji na ten temat: Environmental reporting.
Rozprawy doktorskie na temat „Environmental reporting”
Utwórz poprawne odniesienie w stylach APA, MLA, Chicago, Harvard i wielu innych
Sprawdź 50 najlepszych rozpraw doktorskich naukowych na temat „Environmental reporting”.
Przycisk „Dodaj do bibliografii” jest dostępny obok każdej pracy w bibliografii. Użyj go – a my automatycznie utworzymy odniesienie bibliograficzne do wybranej pracy w stylu cytowania, którego potrzebujesz: APA, MLA, Harvard, Chicago, Vancouver itp.
Możesz również pobrać pełny tekst publikacji naukowej w formacie „.pdf” i przeczytać adnotację do pracy online, jeśli odpowiednie parametry są dostępne w metadanych.
Przeglądaj rozprawy doktorskie z różnych dziedzin i twórz odpowiednie bibliografie.
1
Parker, Jonathan Duguid Edward. "Environmental reporting and environmental indices". Thesis, University of Cambridge, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.358483.
Pełny tekst źródła
2
Cowan, Stacey Lynn, i s. cowan@cqu edu au. "Environmental reporting and the impacts of mandatory reporting requirements". RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080110.085951.
Pełny tekst źródłaStreszczenie:
This thesis examines the strategic and potentially legitimising nature of voluntary environmental reporting. First, the thesis examines the relationship between emission levels on the National Pollutant Inventory and the quantity of total voluntary environmental disclosures, voluntary emission disclosures and positive voluntary environmental disclosures in annual reports. Second, an examination of changes in the quantity of disclosures discussing compliance with the National Pollutant Inventory and/or disclosures concerning pollution emissions is undertaken. Taking into consideration the findings relating to the strategic nature of voluntary disclosures, the thesis then examines the potential of such disclosures to impact upon the usefulness of mandatory annual report disclosure requirements. This is undertaken by investigating whether significant differences exist between environmental disclosure practices in the voluntary sections of annual reports for corporations reporting non-compliance, and those not reporting non-compliance, in the directors' report pursuant with the requirements of s. 299(1)(f) of the Corporations Law. The findings suggest that, for the sample corporations, a change in environmental regulation may have been an impetus for changes in voluntary environmental disclosure practices in annual reports. Disclosures are identified as being discretionary, and potentially reactive to changes in environmental regulation, with a significant increase in the quantity of voluntary disclosures relating to the National Pollutant Inventory and in the number of corporations making voluntary emission disclosures during the period. Hence, voluntary disclosures, although discretionary, may provide some indication of the corporation's actual environmental activities and provides some support for industry arguments to maintain a voluntary environmental disclosure system. A comparison of the quantity and nature of voluntary disclosures for corporations required to report non-compliance with, and those reporting no non-compliance with, environmental regulations in the directors' report found no significant differences in disclosure practices between the two groups; that is, in contrast to the findings of previous research, those reporting non-compliance had no higher propensity for either greater quantities of voluntary environmental disclosures or positive voluntary environmental disclosures. The findings suggest that the limitations faced by s. 299(1)(f) in its early years may have resulted in it not being perceived as a legitimacy threat by the sample corporations or as a lesser threat than others such as the NPI. Therefore, questions remain as to whether the section is able to produce the outcomes proposed at its inception. Overall, taking into consideration the discretionary nature of voluntary environmental disclosures, and the limitations of s. 299(1)(f), concern remains as to the quality of the Australian annual report environmental reporting system and the potential for the existence of voluntary environmental disclosures in the annual report to reduce the usefulness of a mandatory disclosure system to users. These findings suggest a need for further research into the effect of both mandatory and voluntary environmental disclosures on users' perceptions of corporate environmental performance.
3
Crowther, D. E. A. "The dialectics of corporate reporting : a semiotic analysis of corporate financial and environmental reporting". Thesis, Aston University, 1999. http://publications.aston.ac.uk/10733/.
Pełny tekst źródłaStreszczenie:
The central argument to this thesis is that the nature and purpose of corporate reporting has changed over time to become a more outward looking and forward looking document designed to promote the company and its performance to a wide range of shareholders, rather than merely to report to its owners upon past performance. it is argued that the discourse of environmental accounting and reporting is one driver for this change but that this discourse has been set up as in conflicting with the discourse of traditional accounting and performance measurement. The effect of this opposition between the discourses is that the two have been interpreted to be different and incompatible dimensions of performance with good performance along one dimension only being achievable through a sacrifice of performance along the other dimension. Thus a perceived dialectic in performance is believed to exist. One of the principal purposes of this thesis is to explore this perceived dialectic and, through analysis, to show that it does not exist and that there is not incompatibility. This exploration and analysis is based upon an investigation of the inherent inconsistencies in such corporate reports and the analysis makes use of both a statistical analysis and a semiotic analysis of corporate reports and the reported performance of companies along these dimensions. Thus the development of a semiology of corporate reporting is one of the significant outcomes of this thesis. A further outcome is a consideration of the implications of the analysis for corporate performance and its measurement. The thesis concludes with a consideration of the way in which the advent of electronic reporting may affect the ability of organisations to maintain the dialectic and the implications for corporate reporting.
4
Melin, Therese, i Lina Webrell. "Environmental Performance Reporting : A study of three companies". Thesis, Uppsala University, Department of Business Studies, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-101968.
Pełny tekst źródłaStreszczenie:
The environment is one of the most significant global issues of today and companies and company leaders have realized its increased importance. In order to improve stakeholder relations and company transparency many companies have started to report their environmental performance through the Global Reporting Initiative (GRI) framework. The purpose of our thesis is thus to examine how companies report their environmental performance in accordance with GRI. We examine the reporting by companies during a three year period to see if there has been a change in the way they report. Further, we intend to examine possible differences between the companies’ reporting. The three companies examined in this thesis all use the GRI framework when making their Sustainability Reports. They however report their environmental work differently as they can choose exactly how to report and what kind of information to add to the reports. The diverse information given in the reports complicates a comparison between the companies environmental reporting. Legislation can make comparison between the companies reporting more credible.
5
De, Silva T.-A. "Voluntary environmental reporting: the why, what and how". Lincoln University, 2008. http://hdl.handle.net/10182/928.
Pełny tekst źródłaStreszczenie:
Society is increasingly calling for organisations to demonstrate corporate social responsibility (CSR). To fulfil this demand, organisations need to be accountable, democratic and transparent to their stakeholders. This can be achieved using a number of tools including communication about the environmental, social and economic impacts of an organisation’s actions and activities. Yet despite the importance of communicating environmental information, and society’s heightened environmental awareness, organisations are still demonstrating an insufficient commitment to environmental reporting, continuing their reluctance to be open and accountable about their environmental impacts. This suggests organisations currently have little understanding of why they should report, what they should report and/or how they should report. For environmental reporting progress to be achieved it is important that we have knowledge of how various factors influence voluntary environmental reporting engagement. This research, in contributing to and extending the body of environmental reporting knowledge, aims to provide an understanding of the Why, What and How of voluntary environmental reporting by specifically examining: why organisations should, and why organisations do, voluntarily report environmental information; what environmental information organisations should, and what environmental information organisations do, voluntarily report; and how organisations should, and how organisations do, voluntarily report environmental information. In using a combination of research methodologies this research extends prior CSR reporting studies – closing the gap between voluntary environmental reporting practice and theory, providing better insights into the underlying reasons and motivations for voluntary environmental reporting, and providing improved knowledge of the considerations made by companies as part of the voluntary environmental reporting process. In doing so, this research presents a more recent examination of voluntary environmental reporting in the annual reports of New Zealand and Australian publicly listed companies. Aspects of voluntary environmental reporting that have not been extensively examined before, particularly in Australasia, are examined. These include a focus on content-quality (as opposed to reporting quantity), an investigation of the effect of public pressure (using a combination of three proxy measures), and, through the use of qualitative research, an expansion of the insights obtained from quantitative data. This research finds that New Zealand and Australian publicly listed companies continue to have an insufficient and incorrect understanding of why they should report, what they should report and/or how they should voluntarily report environmental information. This deficient understanding results in voluntary environmental reporting in their annual reports which is inadequate – the reporting lacks meaning and purpose (i.e. has form but little or no substance), and reflects managers’ incorrect perceptions about the environmental impact of their company’s actions and activities. As a result voluntary environmental reporting in the annual reports of New Zealand and Australian publicly listed companies fails to “… give an understanding, which is not misleading, …” of the environmental consequences of an organisation’s actions and activities (adapted from Alexander & Jermakowicz, 2006, p. 132), providing little accountability to stakeholders, and serving neither external stakeholders nor those reporting well. As the demand for organisations to demonstrate accountability to stakeholders continues to increase over time it is important to develop informed environmental reporting guidance and undertake further examinations of the Why, What and How of environmental reporting.
6
Wong, Renfred. "Corporate social and environmental reporting : a user perspective". Thesis, University of Bath, 2012. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.558896.
Pełny tekst źródłaStreszczenie:
Most extant studies of corporate social and environmental reporting (CSER) tend to examine the volume of CSER by companies. In contrast, the significance of this thesis lies in its focus on key stakeholders who are users of CSER and their needs. The perspectives of multiple key stakeholders, including investing, procuring and campaigning stakeholders, are investigated with respect to what they perceive to be valuable social and environmental reporting in supporting decision making. This thesis also goes beyond CSER and examines social and environmental reporting from other sources, including but not limited to reporting arising from private meetings between companies and stakeholders and information about companies’ social and environmental impact or performance from information intermediaries. Stakeholder perceptions on the value and the qualitative characteristics of social and environmental reporting have been sought through semi-structured questionnaire with individuals drawn from the key stakeholder groups. Consistent with stakeholder theory, it is expected that stakeholder needs may vary. The findings in this thesis support a hypothesised relationship between the value of social and environmental reporting and information qualitative characteristics. Other key findings show that the availability of social and environmental reporting affects stakeholders’ extent of use of social and environmental reporting and that the drivers for the value of information and the extent of use of information are different. The findings present important implications for both company managers and policy-makers. Company managers are better informed concerning stakeholder information needs. Thus they are better equipped to make decisions about the extent, scope and form of CSER. Furthermore, this thesis enables policy-makers to assess whether CSER requirements under current regulatory mechanisms reflect stakeholder needs. Finally this thesis has contributed towards enriching literature in the CSER area.
7
Poppleton, Lawrence. "Qualitative social inquiry and state of the environment reporting : can qualitative social inquiry make a contribution to the state of the environment reporting? /". Title page, contents and abstract only, 1998. http://web4.library.adelaide.edu.au/theses/09ENV/09envp831.pdf.
Pełny tekst źródła
8
Van, der Hoogen Anthea. "An enterprise architecture for environmental information management and reporting". Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1021040.
Pełny tekst źródłaStreszczenie:
Organisations globally are communicating their environmental sustainability impact to stakeholders by means of the widely used sustainability report. A key benefit of environmental sustainability reporting is that organisations can gain a positive reputation when these reports are presented to stakeholders. Organisations in South Africa are faced with many challenges regarding managing sustainability information and producing an environmental sustainability report. Two of the primary challenges are the many diverse standards for sustainability reporting and data quality issues. Information Technology (IT) can be used to support and improve the process of sustainability reporting but it is important to align the environmental sustainability strategies with the strategies of business and also with the IT strategy to avoid silos of information and reporting. Enterprise Architecture (EA) can be used to solve alignment problems since it supports business-IT alignment. EA is defined by the International Standards Organisation (ISO) as “The fundamental concepts or properties of a system in its environment embodied in its elements, relationships, and in the principles of its design and evolution”. It can be argued, therefore, that EA can be used to support environmental sustainability information management and the reporting process by means of its support of improved business-IT alignment and ultimately integrated systems. The main objective of this study is to investigate how EA can be used to support environmental information management (EIM) and reporting. A survey study of thirty one prominent South African organisations was undertaken in order to investigate the status of their EA adoption and environmental reporting and EIM processes. An EA for EIM Toolkit and a set of guidelines are proposed which can provide support for EIM through the use of EA. These guidelines were proposed based on best-practice for each of the three process levels of an organisation, namely, the strategic level, the operational level and the technological level. The toolkit and guidelines were derived from theory and the results of the industry survey were then validated by an in-depth analysis of a case study consisting of multiple cases with key employees of seven South African organisations which have proved to be successful at EA and EIM and reporting. The results of the case study show that the EA for EIM Toolkit and related guidelines can assist organisations to align their environmental sustainability strategies with their organisational and IT strategies.
9
Rowe, Anna Lee. "Greening corporate dragon's environmental management and reporting in Shanghai". Phd thesis, Australia : Macquarie University, 2006. http://hdl.handle.net/1959.14/26145.
Pełny tekst źródłaStreszczenie:
Thesis (PhD)--Macquarie University, Macquarie Graduate School of Management, 2006.Bibliography: p. 240-276.
Introduction -- "Greening" phenomena of corporate environmental management and reporting -- China's environmental management and reporting -- Research theoretical methodology -- "Evolutionary epic" of China's environmental management institutions -- Findings and conceptualisation of CEM and CER -- Further discussion and implications -- Conclusion.
What was once the preserve of a 'green' social organisational fringe, Corporate Environmental Management (CEM) and Corporate Environmental Reporting (CER), have increasingly become a core business strategy. Research studies in this arena have been centred on industrialised nations (e.g., Guthrie and Parker, 1990), and until recently, comparatively sparse focus on developing nations (Belal, 2000), particularly in empirical studies on CER in the People's Republic of China (PRC). -- As the most populous nation on earth with one fifth of humanity (1.3 billions), China's astounding economic growth and resource consumption (Economist, 2005), provide 'telescoping' lessons in understanding the embracing of CEM and CER in rapidly developing countries. Motivated by China's unique institutional structure and embryonic stage of environmentalism (Luo and Yuwen, 2001; Chan and Welford, 2005), this field study explored the 'greening' phenomena of CEM and CER as perceived by senior managers in Shanghai. -- Utilising a modified grounded research approach (Strauss and Corbin, 1990; 1994; Whiteley, 2004), the constructivist ontology was chosen to penetrate the social context of the companies interviewed. Grounded in the data and applying interpretive epistemology, this qualitative research elucidated our awareness about the normative assumptions underpinning CEM and CER in Shanghai. The emergent model illuminated our understanding of how Chinese institutions and senior individuals within enterprises responded to the greening challenges, and how senior managers matched their personal beliefs with perceived CEM and CER. -- The results in this study indicated that CEM and CER were influenced and/or constrained by formal institutional rules (e.g., environmental policies and laws) and informal cultural institutional norms (e.g., Guanxi, trust and secrecy). The findings resonate well with institutional theoretical constraints (Powell and DiMaggio, 1991; Fogarty, 1992a) and cognitive dissonance theory (Festinger, 1962). This is attributable to the dilemma of balancing the 'yin and yang' of long term environmental sustainability and short term economic growth.
Mode of access: World Wide Web.
viii, 289 p. ill
10
Ekara, Helfaya Akrum Nasr. "Assessing the measurement of quality of corporate environmental reporting". Thesis, University of Aberdeen, 2012. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=186852.
Pełny tekst źródłaStreszczenie:
An increasing number of companies are reporting their environmental performance, impacts, and activities. The objectives of such reports are many including, in particular, reacting to external pressures from company stakeholders demanding more information about environmental performance. This might also be matched by management requiring information to better run the business - hence an internal requirement for information that would then be available for publication. Because, this environmental reporting serves multiple objectives and satisfies different needs of different readers, it varies in the type of information provided, the scope and depth of material disclosed, presentation formats used, the credibility of the information provided and its overall quality. Although richness of report content, scope of topics covered, presentation and credibility of this content have all been used to assess the quality of corporate environmental reporting (CER), to date most prior studies have looked simply at the volume of and/or the types of information when assessing the quality of CER. Studies have used two main indices to measure disclosure quality; subjective analysts' indices and semi-objective indices. Subjective indices such as the Association of Investment Management and Research (AIMR), formerly the Financial Analysts Federation (FAF) disclosure ratings, are built on corporate disclosures' ratings weighted by a panel of leading analysts in each industry. In semi-objective indices, on the other hand, a pre-determined list of items (topics of disclosure) is developed and tested for their presence (absence ) and/or the richness of their content. It is noted that most disclosure studies adopt this second approach in the form of disclosure index studies, a partial type of content analysis. Other disclosure measures have included textual analysis such as thematic content analysis, readability studies, and linguistic analysis. However, there is no consensus about the best measure for assessing reporting quality. One of the most important limitations encountered in the disclosure literature is the difficulty in assessing the quality of disclosure (Healy and Palepu, 2001; Urquiza et al., 2009). For example, these studies identify three key limitations. Firstly, there is inherent subjectivity involved in the selection of the quality measure and in the coding scheme to assess this 'quality' generally researchers choose their own methods or proxies. Secondly, there is an ignorance of the quality perceptions of preparers and users of corporate disclosure. Hammond and Miles (2004) argue that we cannot assess the quality of disclosure independently of a detailed understanding of users' need of disclosure. Thirdly, it has been common to use annual reports (ARs) to assess the extent and quality of corporate responsibility disclosure, ignoring the other reporting media such as corporate responsibility reports (CRRs), websites, home advertisings, etc (Forst et al., 2005; KPMG, 2011). Thus considering the fact that robust, reliable, and replicable quality assessment is problematic, the objectives of this research are threefold. Firstly, to build a more representative quality model based on the findings of a questionnaire ascertaining the views of both preparers and distinct categories of readers of ARs and/or CRRs. Secondly, to apply this model to FTSE 100 CER in both ARs and CRRs to ascertain whether the proxies frequently used in prior literature yield similar results to those derived from this more complex model. Thirdly, to investigate whether the common use of ARs, rather than more detailed CRRs in assessing CER quality is giving a misleading picture of the level and richness of disclosure available to stakeholders.
11
Walton, Julia. "Environmental responsibility in Talloires Declaration signatory higher education institutions". Thesis, University of Sunderland, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.323697.
Pełny tekst źródła
12
Eakpisankit, Araya. "The quality of corporate environmental reporting (CER) : theory and practice". Thesis, University of Bath, 2012. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.558898.
Pełny tekst źródłaStreszczenie:
Due to the fact that corporate environmental reporting (CER) is largely voluntary and unregulated, practice has evolved in the absence of a meaningful conceptual framework. This lack of a normative theory stating what should be the content of CER as well as the methods for measuring reported information being largely volumetric or content based, is advanced as a major limitation in the existing literature. In this study, the wellestablished conceptual frameworks for financial reporting are adapted as the basis for a CER conceptual framework in which four characteristics of CER indicate its quality. Empirical methods for the measurement of such characteristics are also adapted from the financial reporting literature. The main aim of this research is to use the adapted framework to examine the extent of variation in the quality of CER and then to test its applicability to the key motivational theories. The empirical work involves a panel of US and UK firms over a two-year period. This allows cross-sectional comparison to be made between different financial accounting regimes (rules- vs. principles-based) as well as permits examination of the development of CER over time. Further, the empirical work is extended to investigate the interrelationship between the financial and environmental performance of a firm. Evidence in support of the legitimacy and institutional theory explanations for disclosure motivations is comprehensively found through the measures of the qualitative characteristics identified. That is, the use of a novel CER framework based on financial reporting quality here enables a more robust understanding of the reporting behaviours than previous work. Moreover, evidence for CER variation owing to the differences in financial reporting regimes is found and thus, it is reasonable to assert that the culture of financial reporting, to some extent, informs the nature of voluntary non-financial reporting. However, perhaps owing to the short time frame of the investigation, evidence of financial rewards from being environmentally effective or through providing CER is not found. The findings from this research will be of interest to preparers and users of corporate environmental reports as well as to policymakers, particularly in terms of enabling them to assess the quality of reporting and its level of fit with their expectations. Moreover, they also shed light on the link between environmental performance, as manifested in carbon emissions, and what is reported.
13
Diseko, Onkaetse Brenda. "An assessment of corporate environmental reporting performance and its alignment to environmental management systems in a South African gold mining company / Onkaetse Brenda Diseko". Thesis, North-West University, 2013. http://hdl.handle.net/10394/8679.
Pełny tekst źródłaStreszczenie:
Corporate Social Environmental Reporting is a process through which companies and organisations can inform the societies within which they operate about their performance on non-economic issues including environmental performance. The Global Reporting Initiative (GRI) is an internationally recognised organisation which has frameworks and guidelines organisations can use to standardise the reports which they issue to the society. Data gathering for reporting on environmental performance can be done in several ways, including by means of the data required for an Environmental Management System (EMS) based on the ISO 14001 “plan – do – check - act” commonly known as the Demming cycle, aimed at continual improvement of environmental performance by an organisation. The clauses in an EMS allow for an organisation to measure its performance and hence the generation of data which can be used for interpretation on environmental performance. The utility of data generated from an EMS is optimised for input towards the generation of a Corporate Social Environmental Report by the level of alignment between the reporting process and the system used for data generation.
The aim of this study was to evaluate the level of such an alignment between the two processes for AngloGold Ashanti (AGA), a multinational gold mining company which issues its reports according to GRI guidelines and also has an ISO 14001 EMS in place.
The method used entailed a desktop documentary analysis, a questionnaire answered by individuals responsible for implementation of the EMS and an interview posed at corporate level.
It was found that despite corporate commitment to continually improve CSER, there is a relative weak alignment between the two systems, with consequent duplication of effort and sub optimal use of human resources. Recommendations for improved alignment include focused education and training of staff on the relationship between CSER and EMS, and improvements in EMS monitoring and measuring procedures.Thesis (M. Environmental Management)--North-West University, Potchefstroom Campus, 2013
14
Law, King-man. "The role of news media in reporting on environmental issues /". View the Table of Contents & Abstract, 2006. http://sunzi.lib.hku.hk/hkuto/record/B37117269.
Pełny tekst źródła
15
Law, King-man, i 羅敬文. "The role of news media in reporting on environmental issues". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2006. http://hub.hku.hk/bib/B45013445.
Pełny tekst źródła
16
Solomon, Aris. "An investigation into a conceptual framework for corporate environmental reporting". Thesis, University of Sheffield, 1998. http://etheses.whiterose.ac.uk/6024/.
Pełny tekst źródłaStreszczenie:
The objective of this thesis is to develop a way forward for voluntary corporate environmental reporting in Britain, given the absence of any new legislation requiring mandatory corporate environmental disclosure, with the principal aims of beginning the process of making the implicit reporting framework explicit, investigating user needs, and identifying the level of consensus between three groups. These are a normative, interested party and company group. The thesis develops a theoretical conceptual framework model, with a disclosure and reporting component, and investigates the model empirically in relation to the level of consensus between the normative, interested party, and company respondent groups, using a mail questionnaire. The approach adopted uses the financial reporting conceptual framework, which represents the status quo, as a basis for developing a conceptual framework for corporate environmental reporting. The empirical evidence suggests there is comparability between financial and environmental reporting, on a fundamental basis. Further, the findings reveal that there are disclosure, reporting and attitude gaps between the requirements of the normative and interested party groups, and the practices (and attitudes) of the company group, within the current voluntary corporate environmental reporting framework. Indeed, the normative and interested party groups appear to require more "ambitious" and "mature" corporate environmental disclosure, rather than the unambitious and perhaps "immature" information currently provided by companies. Two policy recommendations, aimed at reducing the gaps between what is required and what is produced, arise from the thesis. First, a dissemination with education strategy, and second, a regulation with education strategy. However, the empirical evidence suggests that the latter is the preferred and more appropriate route.
17
Makris, Petros H. "The role of accounting in handling and reporting environmental effects". Thesis, University of South Wales, 1996. https://pure.southwales.ac.uk/en/studentthesis/the-role-of-accounting-in-handling-and-reporting-environmental-effects(80d5c333-9ca4-47a9-b25d-41428a2294ea).html.
Pełny tekst źródłaStreszczenie:
The thesis investigates the broad areas of accounting's adaptability in handling and reporting environmental effects. The main purposes of the study are: firstly. to draw together the literature of environmental concern and accounting: secondly to establish whether the use of environmental accounting is practised. to ascertain whether there is a suitable medium for environmental reporting and lastly to formulate a theoretical environmental performance model. The overall orientation of the research was to consider whether accounting should break away from its traditional economic and financial principles and broaden its scope to embrace a system that echoes with "environmental concern". In order to address these issues. the methods of evaluating environmental effects are looked at, together with the methods for accounting and reporting them. For these purposes, data were collected using a cross-sectional corporate methodology. The instrument used for the survey was the postal questionnaire. The construction and content of the questionnaire were influenced by the information gleaned from the literature review and, in the main, it covered qualitative, quantitative and financial information. The evidence gathered from the research has shown that environmental accounting and reporting are being practised by a variety of companies and are also becoming more widespread, which demonstrates that accounting is playing an important role in handling environmental transactions. The research has also shown that environmental accounting and reporting are gaining a broader perspective and now embrace environmental management systems. resource efficiency, and general environmental stewardship. Overall, the study recognises and concludes that environmental accounting and reporting, although spreading. should now be supported by environmental accounting and reporting guidelines from the accountancy profession, and in time, by legislation. Also environmental reports should be verified by external auditors in order to improve their integrity and prevent them from being used as a public relations exercise.
18
Mlejnek, Tomáš. "Reporting udržitelného rozvoje". Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224580.
Pełny tekst źródłaStreszczenie:
Thesis deals with the reporting of sustainability development and its mode of administration of regular reports. The first section contains information ofsustainability development and a summary of the approach of the UN and the EU to sustainability development, which influenced business attitudes to the disclosure of periodic results using standardized reporting of sustainability. The second part analysis the situation of companies in the administration report brewing on sustainability and social responsibility. The aim is to develop recommendations for the creation of reports on sustainable development and social responsibility on the basis of previous analyzes and evaluation of their development.
19
Blood, Alexandra. "Whose truth is it anyway? : the suburban press and environmental reporting /". Title page, contents and abstract only, 1998. http://web4.library.adelaide.edu.au/theses/09ENV/09envb655.pdf.
Pełny tekst źródła
20
Ince, Davut. "Corporate, social and environmental reporting (CSER) : an application of stakeholder theory". Thesis, University of Exeter, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.284623.
Pełny tekst źródła
21
Lee, Kyung Joo. "Development of Reporting Guidelines for Systematic Review for Environmental Epidemiology Studies". Thesis, Université d'Ottawa / University of Ottawa, 2021. http://hdl.handle.net/10393/41603.
Pełny tekst źródłaStreszczenie:
Systematic review is a type of review that identifies, assesses, and combines all the published empirical evidence on a specific topic by using explicit, systematic methods. This type of reviews often includes a meta-analysis, a statistical tool used to combine the collected data into a quantitative summary estimate. Guidance documents such as the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) were developed to improve the reporting of systematic reviews of randomized controlled trials. Systematic reviews are commonly used in the field of healthcare research and are increasingly being employed in the field of environmental epidemiology. Environmental epidemiology studies examine exposures in populations and their associations with health outcomes. This field contains several unique considerations that require a careful and critical assessment to ensure the validity of results and to make the data or information more useful for the readers. However, to our knowledge, there is currently no guidance document for conducting systematic reviews that comprehensively addresses the specific issues in this field. Therefore, the objectives of this proposal are twofold: (1) to conduct a systematic review of the currently published epidemiology systematic reviews on a specific topic (mercury exposure and children autism spectrum disorder) to identify analytical issues encountered, and (2) use the experience and other potential solution identified in the literature to develop a guidance or recommendation document for conducting systematic reviews of environmental epidemiology studies. Akin to reporting guidelines for randomized controlled trials, a reporting guideline for environmental epidemiology is anticipated to increase the clarity and transparency of publications and enhance the usefulness of systematic reviews for knowledge synthesis.
22
Oduro-Kwateng, George. "The evaluation of environmental reporting by publicly listed South African banks". Thesis, Rhodes University, 2010. http://hdl.handle.net/10962/d1003860.
Pełny tekst źródłaStreszczenie:
Recently, bankers have come to realise that banking operations, especially corporate lending, affect and are affected by the natural environment and that consequently, the banks might have an important role to play in helping to raise environmental standards. Although the environment presents significant risks to banks, in particular environmental credit risk, it also perhaps presents profitable opportunities. Stricter environmental regulations have forced companies to invest in environmentally friendly technologies and pollution control measures and in tum generated lending opportunities for bankers. This research examines the corporate practices of three of the four dominant banks in South Africa with respect to the environment, focusing on issues of climate change and environmental risk management by way of reporting and disclosure to all stakeholders. The emphasis on environmental reporting by South African banks has been reinforced by the latest release of the King III Report on Corporate Governance in South Africa. Global governance requires that the triple-bottom line should be applied in all corporate undertakings due to globalisation and trade liberalisation; however, the banking sector has responded poorly to the clarion call. The false view that the banks have no significant relationship with environmental degradation is being disproved. Environmental management is a huge and massive reconstruction of what has gone wrong with nature by human influence. The South African banks have had to face with the challenging tasks of reporting on the direct and mostly the indirect impacts of their environmental activities. Based on the three sampled banks which incidentally had greater percentages of the market capitalizations, the banks have fairly performed in environmental reporting. For example, Standard Bank (SA) Ltd has just signed the Equator Principles in 2007 implying corporate lending was done in 2007 without any respect to environmental impact assessments by corporate borrowers. Consequently, environmental reporting was not done to facilitate informed decision-making by stakeholders mostly shareholders and the communities where borrowers tun businesses. The objective of this research study is to investigate the extent and quantity of/voluntary environmental disclosures in the annual and sustainability reports of the banks listed on Johannesburg Stock Exchange. The periods examined were those subsequent to the release of the Exposure Draft Coalition for Environmentally Responsible Economies (CERES) Global Reporting Initiatives (GRI) issued in 1999. Using content analysis to focus on the environmental aspects, the research study compared three annual reports and three sustainability reports of 2007 year for the three sampled banks in order to evaluate reporting practices in the period surrounding this intervention. The results suggest a trend to triple bottom-line reporting and the extent and quantity of environmental information, albeit in specific categories.
23
Relly, Jeannine Elisa. "Environmental Reporting in 1990: Twenty Years Since the First Earth Day". Thesis, The University of Arizona, 1991. http://hdl.handle.net/10150/291209.
Pełny tekst źródła
24
Yu, Shengli. "Exploring the phenomenon of corporate social and environmental reporting in China". Thesis, Curtin University, 2015. http://hdl.handle.net/20.500.11937/2294.
Pełny tekst źródłaStreszczenie:
This engagement based study is one of the few initiatives exploring managerial perceptions of Corporate Social and Environmental Reporting (CSER) in China utilizing qualitative methodology to bridge the existing research gap in rich ‘emic’ understanding within a Chinese context. Conceptual framework of legitimacy, stakeholder and institution theory was approached from system-based theoretical perspectives. Findings from managerial perceived enablers and barriers provide insightful strategies for encouraging CSER in China, with both theoretical and practical implications.
25
Zhao, Na. "An investigation of social and environmental reporting practices, in a Chinese context". Thesis, Royal Holloway, University of London, 2012. http://repository.royalholloway.ac.uk/items/9856f79c-55ec-ff02-3526-2743d7079e02/10/.
Pełny tekst źródła
26
Botchway, Gloria O. "The role of regulation in social and environmental reporting in the UK". Thesis, University of Leeds, 2014. http://etheses.whiterose.ac.uk/8387/.
Pełny tekst źródłaStreszczenie:
Over the last eight years, the UK government has reformed Social and Environmental Reporting (SER) regulations three times, introducing the Operating and Financial Review (2005), The Enhanced Business Review (2007) and the Strategic Report and Directors’ Report (2013). These frequent changes and increasing stakeholder interest in SER regulation have resulted in a growing body of literature measuring firms’ compliance with regulation. However, very little empirical research has been carried out analysing the impact of regulation on SER, and in particular, analysing the lobbying practices and attitudes of firms towards regulations governing social and environmental issues. Thus, this research examines the role of regulation in social and environmental reporting in the UK, focusing on the development of and changes in the Operating and Financial Review (OFR) and the Enhanced Business Review (EBR). By examining the role of regulation as well as the practices and attitudes of firms towards SER regulation, the thesis evaluates their complementary effects. It is presented in three empirical chapters. The first empirical chapter applies content analysis to documentary evidence, and employs in-depth interviews with key stakeholders, to examine the influence of lobbyists on government, in particular on the changes that occurred in the OFR and the EBR. Contrary to previous findings, the chapter finds that the Confederation of Business Industry (CBI) and the Friends of the Earth (FoE), contributed significantly to the changes that occurred in social and environmental regulations. In concluding that the government responded to pressure from lobbyists by reforming regulations, this thesis adds to the standard account of regulatory capture by showing that regulatory outcomes were a function, not just of lobbying, but also access to ex ante regulatory processes, creating a dynamic incrementalism in the regulatory framework. The second empirical chapter explores the impact of the EBR on social and environmental Reporting on disclosures in firm’s annual reports. To analyse the effect the introduction of the EBR had on the quantity and quality of SER, the chapter compares the SER levels of firms listed on the FTSE4Good and those not listed on the FTSE4Good; in particular to examine whether FTSE4Good listed firms differ from other firms in their reporting on social and environmental matters. The findings suggest that the EBR had a significant impact on firms SER, questioning the fears of cost and competitiveness as articulated by the CBI’s lobbying position against regulation. Furthermore, the chapter finds that whilst the FTSE4Good did not significantly differ in mandatory reporting levels from the Non-FTSE4Good, their engagement with voluntary reporting was higher. In light of the CBI’s opposition to regulation and firm’s increasing levels of SER, the chapter suggests that firms are increasingly using SER as a form of strategy in a bid to increase competitiveness in the SER field. Finally, having suggested that firms are increasingly using SER as a form of strategy, the third empirical chapter explores this theory in detail. Using the Resource Based View it is argued that competitive dynamics explain firms’ SER behaviour and that firms use SER to build their competitive position. It is postulated that firms pursue their competitive advantage, firstly, by using SER to create difficult to replicate assets and secondly, by adopting either a positive or negative attitude towards SER regulation depending on the quality of their SER assets. Thus, using interview evidence obtained from firms, it is found that firms either adopt a positive attitude towards regulation with the aim of standardising regulation to enable them to compete effectively, or alternatively adopt a negative attitude towards regulation with the aim of maintaining their competitive advantage in SER. In summary, the thesis demonstrates that regulatory outcomes are a dynamic function of lobbying and previously enacted legislation, creating a path dependency in the evolution of control over firm behaviour. Firm level accounting disclosures reflect these outcomes, but also contain a significant element of voluntarism thereby increasing disclosure quality. The extent of disclosure and attitude to regulation are further strongly informed by the strategic posture of the organisation and the progressive empowerment of internal SER advocates that have emerged in response to the regulatory agenda.
27
Barkhuizen, Madelein. "The contribution of Integrated Reporting to social and environmental accountability and sustainability". Diss., University of Pretoria, 2015. http://hdl.handle.net/2263/52270.
Pełny tekst źródłaStreszczenie:
This study was aimed at determining the contribution of integrated reporting to social and environmental accountability and sustainability. Current business and economic challenges include job-creation, addressing inequality and poverty and ensuring that future generations can prosper on earth. Businesses have to accept their responsibility of ensuring a sustainable future. Inasmuch as integrated reports are the visible part of an organisation s strategy, thinking and decision-making regarding various sustainability issues, it has become compulsory for companies listed on the Johannesburg Stock Exchange. These reports require significant effort in their preparation.
This research study was exploratory in nature. Three research questions were addressed through content analysis. A coding framework was developed that included 14 variables relating to the research questions. A sample of five listed companies from three different industries was selected and three consecutive integrated reports (a total of 45 reports) were analysed against the 14 variables using the coding frame. The 45 integrated reports for Johannesburg Stock Exchange listed organisations were compared with reports by three organisations from Russia, India and China.
The study found that companies do not invest sufficiently in social and environmental sustainability and have not evolved to a stage where integrated thinking precedes the publication of integrated reports. Companies report retrospectively on environmental and social issues and have not taken a long-term view on social and environmental performance. Finally the research found small improvements in the social and environmental performance of companies that followed the guidelines of The International Integrated Reporting Framework.Mini Dissertation (MBA)--University of Pretoria, 2015.
zk2016
Gordon Institute of Business Science (GIBS)
MBA
Unrestricted
28
Tang, Pui-sze Suzuya. "A comparative study on the environmental reporting of the public sectors in Hong Kong and Japan". Click to view the E-thesis via HKUTO, 2006. http://sunzi.lib.hku.hk/hkuto/record/B38210769.
Pełny tekst źródła
29
Nkosi, Jabulani Elias. "Going green: the impact of integrated sustainability reporting within JSE companies". Thesis, Nelson Mandela Metropolitan University, 2015. http://hdl.handle.net/10948/9129.
Pełny tekst źródłaStreszczenie:
The world is threatened by the possibility of an irreversible catastrophe that many would blame on the environmental impact of the present lifestyle, the results of which are climate change or global warming. This is clearly unacceptable to both present and future generations. If going green really means changing the way we live and pursuing knowledge and practices that can lead to more environmentally friendly and socio-ecologically responsible decisions, it is time to protect the environment and sustain its natural resources for current and future generations. Integrated sustainability reporting should be viewed as a vehicle to accomplish this global agenda of going green beyond mere legal requirements. The purpose of this study was to investigate the impact of integrated sustainability reporting (ISR) on achieving green business status within JSE listed companies. To achieve the purpose, an in-depth literature study and empirical research were undertaken using a triangulation method. After a detailed descriptive and content analysis of the collected primary and secondary data, the study found the following: Most of the JSE listed corporations’ integrated reports are not utilising the CSR, GRI guidelines and voluntary standards as effective tools to drive the process of green sustainable business. Some of the JSE listed organisations are treating financial and non-financial matters as separate issues in their integrated reports; The ISR has no impact in terms of using the NEMA framework in driving the process of green sustainable business in the JSE listed organisations; Most of the JSE listed organisations were fully aware of ecological sustainability as a pillar to drive the process of green sustainable business. They treat this pillar of sustainable development as a separate entity from socio-economic developmental issues. Most of the JSE listed corporations adhere to all the bylaws and regulations of ecological sustainability within their required certification of ISO 14001 standards in order to remain effectively certified by the auditing authority. Some integrated reports indicated much support for staff in terms of health, educational activities, labour laws and programmes that advance the socio-economic aspects of human beings; The study has found that the social pillar of sustainability is mostly supported by JSE listed organisations in South Africa - to the level of the requirements of labour relations legislation. It is not integrated with sustainability policies beyond the statutory requirements; It was further noticed in this study that integrated sustainability reports, based on the Global Reporting Initiative (GRI) principles and the King III reporting guidelines, disclose outcomes and results regarding the JSE listed organisations’ obligations, strategy and management approach which occurred within the reporting period. To address the above-listed findings, the researcher recommended that the JSE listed organisations integrate the NEMA, EMS, CSR, GRI and King III guidelines in their integrated sustainability reporting, in order to produce an effective sustainable green business in South Africa that is ecologically accountable and socio-economically supportive to all multi-stakeholders. The government and non-governmental organisations are the key players to drive the process of going green using the ISR. The government needs more structured policies and regulations that will support the National Development Plan in the pursuit of green economy in the form of grants and incentives that are beyond the present status quo.
30
Heilmayr, Robert. "Sustainability Reporting At Higher Education Institutions". Scholarship @ Claremont, 2006. http://scholarship.claremont.edu/cmc_theses/979.
Pełny tekst źródłaStreszczenie:
Multiple declarations, governmental and non-profit organizations and universities have issued a call for proper reporting of social and environmental impacts and initiatives within academia. Such reporting can increase awareness of environmental and social impacts, encourage development of sustainable policy and build a campus culture more committed to sustainability. Sustainability reporting at Higher Education Institutions (HEIs) has the added benefit of being a powerful teaching aid. This paper follows multiple lines of inquiry in order to determine whether HEIs are taking advantage of the opportunities afforded by sustainability reporting. The analysis evaluates the history of sustainability reporting at HEIs and compares the practices of HEIs to those in other sectors. We use the Pacific Sustainability Index to methodically evaluate and rank the social and environmental reporting of 20 HEIs. We find that sustainability reporting is generally less rigorous in academia than other industries. The analysis emphasizes the need for greater institutional support for sustainability reporting at HEIs.
31
Hayston, Glynn Ernest. "Towards a better understanding of factors influencing social, environmental and economic disclosures". Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/29763.
Pełny tekst źródłaStreszczenie:
Corporate social and environmental disclosure, later redefined as sustainability disclosure in order to include the third pillar of sustainability (economic), has been the subject or significant research over the past four decades. A major branch of empirical research has specifically focussed on the determinants of disclosure; those factors which correspond with greater breadth and depth of disclosure. Research has traditionally been focussed on the developed world, specifically North America and Western Europe and either addressed social or environmental disclosure in isolation or various hybrids of the two.This research has two aims. Firstly it is an attempt to provide a view of disclosure in Africa, and specifically South Africa, where only minor empirical research has been undertaken. Secondly and crucially, this research attempts to address shortcomings in the existing body of research in that factors have traditionally been analysed for significance with regards to individual sustainability pillars alone, or at the aggregate level. A content analysis technique was employed to score sustainability reports for social, environmental and economic disclosures. An analytical model was then developed and a number of internal and external factors analysed to establish which were significant determinants of the level or extend of disclosure at both the individual pillar level and then compared to the aggregate or overall disclosure.Dissertation (MBA)--University of Pretoria, 2012.
Gordon Institute of Business Science (GIBS)
unrestricted
32
Rudh, Daniel, i Kal Andras Kovacs. "Environmental reporting in annual reports : A study of high polluting industries in Sweden". Thesis, Umeå University, Umeå School of Business, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-35127.
Pełny tekst źródła
33
Bewley, Kathryn Anne. "The economic consequences of financial reporting standards, the market valuation of environmental liabilities". Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape7/PQDD_0017/NQ38222.pdf.
Pełny tekst źródła
34
Hui, Wing-chi, i 許榮枝. "Corporate sustainability and environmental reporting in Hong Kong: current status and future prospects". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2004. http://hub.hku.hk/bib/B31255851.
Pełny tekst źródła
35
Jones, Tamsyn. "The evolution of a beat a case study of changes in environmental reporting from the 1970's to today as evident in coverage of three disastrous oil spills /". Diss., Columbia, Mo. : University of Missouri-Columbia, 2006. http://hdl.handle.net/10355/6255.
Pełny tekst źródłaStreszczenie:
Thesis (M.A.) University of Missouri-Columbia, 2006.The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file viewed on (June 26, 2007) Includes bibliographical references.
36
Rosberg, Philip. "Waste management at Electrolux : Proposals for a New Waste Management- and Waste Reporting System". Thesis, KTH, Industriell ekologi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-202577.
Pełny tekst źródłaStreszczenie:
There has been an increased trend and awareness, during the past two decades, for global companies to assess their environmental impact. And when it comes to waste management, there are at this point few disarmaments that an increased awareness of companies’ resource-, and waste streams can have positive financial outcomes, if actions are taken. A lot of these ideas have already been implemented within Electrolux. By developing an energy and water management plan, Green Spirit, they have successfully improved their operations with reducing their energy intensity with 17% (2011-2015) and water intensity with 35% (2011- 2015) (Electrolux Sustainability, 2016). This study has the main objective how to improve and reduce waste in Electrolux´s production facilities, and to help Electrolux understand their waste streams. By assessing the waste performance at Electrolux, and by comparing environmental KPIs between Electrolux and a selection of competitors, a basis for decision was developed. Literature studies of legislative frameworks in geographical regions where Electrolux have a strong presence have helped to understand how companies can work with regulatory entities to solve greater issues. By joining forces with other companies and governments, Electrolux will be able to set an example of how waste performance and profitability can be achieved. By sharing best practice, and engaging with stakeholders and developers, Electrolux can help improve waste performance and save natural resources. This thesis has lead to the development of a new management system, a new reporting system, and a transparent way to rank and keep track of waste performance at Electrolux factories. A way to understand and address issues related to zero waste is also presented.
37
Nakabiito, Suzan, i Deka Udechukwu. "Factors influencing the degree of disclosure in sustainability reporting : A study of Swedish companies using the GRI reporting guidelines". Thesis, Linköping University, Department of Management and Engineering, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-10648.
Pełny tekst źródłaStreszczenie:
Background: Companies today are under increasing pressure from their stakeholders to become more and more transparent regarding the way they deal with the impact on the environment and the communities where they operate in. This type of information is mainly provided by means of sustainability reports. Several guidelines have been developed to aid report makers on the way. Currently however these sustainability reports still differ widely in the quantity of information provided which makes them difficult to compare and it is therefore important to understand the factors that can influence the amount of information being published.
Purpose: The purpose of this study is to identify the factors having an impact on the amount of sustainability information published by Swedish companies using the guidelines developed by the Global Reporting Initiative (GRI).
Method: Telephone interviews were conducted with eleven of the twenty-three Swedish companies listed in the GRI register in order to get their point of view regarding these factors.
Results: The study identified that the willingness to communicate with more than one stakeholder group is the most important factor that can influence the amount of information disclosed in sustainability reports. The authors also argue that a proactive attitude towards identifying legitimation strategies instead of an adaptive approach can also influence the degree of disclosure. Finally, a positive attitude towards the GRI guidelines may also contribute to producing a more detailed report.
38
Alhoshan, Raiyan Khaleel. "An environmental scan of public domain reporting on injury and trauma in British Columbia". Thesis, University of British Columbia, 2015. http://hdl.handle.net/2429/54716.
Pełny tekst źródłaStreszczenie:
Introduction: High quality trauma care and effective injury prevention and control in regionally discrete populations are prime objectives of mature trauma systems. In British Columbia, where 4.6 million people inhabit a vast area of one million square kilometers, numerous independent agencies and organizations with varying performance objectives guided by large independent data collection strategies support this collective effort. Whole system measures are an emerging evaluative tool useful to decision makers responsible for allocating resources to better align and integrate healthcare delivery services that result in meaningful system-level performance improvement. The usefulness of current performance reporting to drive improvement in the design and function of British Columbia’s systems of trauma care and injury management is unclear.
Objectives: The research objectives were to (1) describe in qualitative and semi-quantitative terms the depth and breadth of public domain reporting on injury management in the province of British Columbia; (2) identify, if possible, measures that describe performance of the system as a whole; and (3) identify performance reporting gaps that, if addressed, may facilitate improvement in system design and function.
Methods: (1) Identify all B.C agencies involved in the care, control and prevention of injury; (2) Identify performance objectives for the provincial trauma system through assessment of the strategic plans of leading trauma organizations; (3) Construct an inventory of public domain reporting by identified agencies; (4) Describe retrieved reports using qualitative and semi-quantitative methods; (5) Compare performance reporting output against overarching strategic performance objectives to identify gaps in whole system reporting.
Results: We identified 276 injury-related performance measures from 19 data sets in 174 reports produced by 37 B.C. organizations from 1998-2013. All 13 domain trauma system were represented. Unadjusted mortality and stratified incidence rates from surveillance reporting predominated. EMS, acute hospital care and recovery care reporting was thin. While several metrics could be adopted as whole system measures, important gaps were identified.
Conclusion: Public reporting of trauma care and injury management in B.C. does not reflect an integrated system unified by well aligned outcome objectives. A whole system measures approach to performance evaluation of the provincial trauma system could help to accomplish this.Surgery, Department of
Medicine, Faculty of
Graduate
39
Milo, Ludmila. "Mass media practice and the reporting of one environmental issue in an Australian newspaper". Title page, table of contents and abstract only, 1994. http://web4.library.adelaide.edu.au/theses/09EDM/09edmm6609.pdf.
Pełny tekst źródła
40
So, Ming-tat, i 蘇明達. "Tracking the evolution of corporate environmentalism in Hong Kong: a study of environmental reporting". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2004. http://hub.hku.hk/bib/B31245948.
Pełny tekst źródła
41
Gray, R. H. "Social and environmental accounting and reporting : from ridicule to revolution? from hope to hubris?" Thesis, University of Glasgow, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.396537.
Pełny tekst źródła
42
D'Arcy, Jaclyn. "Sustainability Reporting of Eighteen Fortune 500 General Merchandising Companies: How These Companies Address World Environmental and Social Issues". Scholarship @ Claremont, 2011. http://scholarship.claremont.edu/cmc_theses/108.
Pełny tekst źródłaStreszczenie:
Climate change affects the health of people and the environment. The U.S. Environmental Protection Agency (EPA) has published research that explains the danger of greenhouse gas emissions on humans, wildlife, and the planet. Initiatives and policies are enacted every day to counter the harm that is done to the environment. Many companies now publish environmental impact reports or Corporate Sustainability Reports (CSR) to promote industry transparency. Participating in environmental and social initiatives is also a competitive advantage for these Fortune 500 companies. Customers can support a company based on their environmental friendliness or social responsibility. Companies are then encouraged to promote social issues like workplace diversity, women in management, and community development; and environmental issues like habitat conservation, green building, and energy reduction. The general merchandising sector companies scored from highest to lowest in the following order: Walmart, Nordstrom, Sears Holdings, Macy’s, PPR, Target, Kohl’s, JC Penney, Dollar General, Belk, Neiman Marcus, Shopko Stores, Follett, Family Dollar, Dillards, Newegg.com, Michael’s Stores, and Fry’s Electronics. These companies represent the most successful companies based on their strategies to reduce their environmental impact. Extended Producer Responsibility, green building, and community initiatives are three categories that are imperative to discuss when addressing environmental and social reporting.
43
Brooks, Sarah E. "Image Trends in Corporate Environmental Reporting: Bolstering Reputation through Transparency or Widening the “Sustainability Gap”?" Digital Archive @ GSU, 2012. http://digitalarchive.gsu.edu/communication_theses/96.
Pełny tekst źródłaStreszczenie:
As companies discover the monetary benefits of a positive environmental image, a proliferation of green imaging confounds the public sphere. The consequence becomes the disarticulation of terms like environmental excellence, sustainable development, and minimum environmental harm. Because the oversaturation of greening efforts has elicited public distrust, stakeholders need timely and accurate information regarding environmental claims. As a major vehicle for communicating these efforts, corporate environmental reports (CERs) are laden with colorful and sublime images. This study examines the functionality of images found in CERs from 27 industry leaders, applying Sonja Foss’s tenets of visual rhetorical analysis to identify the nature and function of the images and offer an evaluation based on emergent themes. Because images are increasingly important to corporate transparency, the study concludes with several best practice recommendations to serve as ethical image design strategies and to reflect the ways companies address impactful operations.
44
Hu, Yuan Yuan. "An investigation into the willingness of Chinese listed companies to participate in corporate environmental reporting". Thesis, Cardiff University, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.487268.
Pełny tekst źródła
45
Arney, Kelly Lynn. "Perceptions, Lived-Experiences, and Environmental Factors Impacting the Crime-Reporting Practices of Private College Students". ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/6513.
Pełny tekst źródłaStreszczenie:
The purpose of this study was assessing the perceptions of student's on how the campus climate impacts their likelihood of reporting crime. Victimization studies have been conducted at large universities and community colleges; however, there remains a lack of research regarding private colleges. This study was designed to examine the reasoning behind students' crime-reporting behaviors and the influencers that impact their decisions. Cohen and Felson's routine activity theory along with the collective-efficacy theory were used as frameworks to analyze the crimes that occur to college students as well as to explore the reasons for not reporting some crimes to law enforcement. This research utilized archival data from a private (not-for-profit) college in the Midwest United States. The data were analyzed through coding and thematic development, supported by secondary coding review and member checks. Concepts explored through this study included examining students' perceptions on their likelihood of reporting crime and victimization as well as students' feelings of safety while at college. Results showed that students voiced consistent beliefs that their peers were likely to report crime and several factors influenced the reporting of crimes or victimization by students. Findings also showed that students felt generally safe while attending college but expressed a need for improved safety systems on the campus. These findings draw no definitive conclusions about why students choose to not report crime but do promote social change by helping administrators develop policies that collaboratively engage students, law enforcement, and campus officials with crime reporting and education programs to reduce the underreporting of crime and victimization.
46
Hossain, MD Moazzem. "Corporate Social and Environmental Responsibility (CSER) Reporting Practices in a Developing Country: Evidence from Bangladesh". Thesis, Curtin University, 2014. http://hdl.handle.net/20.500.11937/54056.
Pełny tekst źródłaStreszczenie:
This study explores CSER reporting phenomenon in Bangladesh. Constructivist ontology and interpretivist epistemology research methodology was used. Findings from this engagement-based study reveal the underpinning assumptions of CSER regarding enablers and barriers, stakeholders’ expectations and suggested strategies. Findings and the social system-based theories resonate well with the literature providing theoretical and practical contributions to the body of knowledge. This study provides valuable insights for scholars, policy makers, managers and organisations.
47
Islam, Muhammad Azizul, i azizul islam@rmit edu au. "Social and environmental reporting practices of organisations operating in, or sourcing products from, a developing country: evidence from Bangladesh". RMIT University. Accounting and Law, 2009. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20090821.145037.
Pełny tekst źródłaStreszczenie:
This research consists of a broad study in three parts of the social and environmental reporting practices of organisations operating in or sourcing products from a developing country, in this case Bangladesh. The first part of this study explores the social and environmental disclosure practices of the Bangladesh Garment Manufacturers and Exporters Association (BGMEA), the body responsible for organising the activities of 4,200 entities involved in the export of garments from Bangladesh. By way of interview, this part documents the opinions of numerous senior executives from the BGMEA with regard to any changes in the degree of social and environmental pressures since 1985. Utilising a complementary theoretical perspective that includes legitimacy theory, stakeholder theory and institutional theory this part then performs an analysis of the BGMEA's annual reports (1987-2005), to explore the link between the perceived pressures and changes entailed therein and th e social and environmental disclosure practices of the BGMEA across the period of analysis. The results show that the disclosure practices of BGMEA appear to be directly driven by the changing expectations of multinational buying companies- the group deemed to be the most powerful stakeholder group. This section is the first known study to interview managers from a large organisation in a developing country about shifting stakeholder expectations and then to link these changing expectations to annual report disclosures across an extended period of analysis. The findings then directly lead to the second major part of this thesis which investigates the social and environmental disclosure practices of two major multinational buying companies: Nike and H&M. Adopting a joint consideration of legitimacy theory and media agenda setting theory, this second part investigates the linkage between negative media attention and positive corporate social and environmental disclosures over a 19 year period. The results supp ort the view that for those industry-related social and environmental issues that attract the greatest amount of negative media attention, these companies react by providing positive social and environmental disclosures. The results were particularly significant in relation to labour practices in developing countries-the issue that attracts the greatest amount of negative media attention for the companies in question. While the second part demonstrates that the media influences particular disclosure practices, the third part of the thesis shows what drives the media. Based on the speculation provided in the second part, the third part tests the proposition that the media is an important ally of NGOs in their quest to influence change in corporate accountabilities. Through the use of interviews, the results of this part of the study provide evidence to support previously untested perspectives about NGOs' utilisation of the media. The results reveal that NGOs use the media because the media is responsible for creating real changes in the operations and disclosure policies of organisations sourcing products from Bangladesh. The various pressures impacting the activities of organisations operating in or sourcing products from developing countries constitutes a fascinating area of investigation, and it is hoped that this study will motivate further research in this area.
48
Ohkura, Yoshiko. "Japanese newspapers: their role and limitations in environmental reporting : case study: the Isahaya Bay land reclamation project issue /". Title page, contents and abstract only, 1999. http://web4.library.adelaide.edu.au/theses/09ENV/09envo37.pdf.
Pełny tekst źródła
49
Mlangeni, Gugulethu Violet. "Effectiveness of state of the environment reporting (SoER) in the Gauteng Province / Gugulethu V. Mlangeni". Thesis, North-West University, 2008. http://hdl.handle.net/10394/4092.
Pełny tekst źródłaStreszczenie:
The United Nations Conference on Environment and Development (UNCED) in Rio de Janeiro in 1992, and Agenda 21 called for improved environmental information for decision making. In response to this demand for information, State of the Environment (SoE) Reporting has since become the globally accepted means of reporting on environmental issues, and of measuring progress towards sustainable development in the countries which have adopted the principles contained in Agenda 21. However, although a wealth of knowledge has been developed in terms of conducting and preparing SoERs there is still very limited research on the actual effects SoE Reporting has had on decision making. The purpose of this mini-dissertation was to investigate the effectiveness of SoE Reporting within Category A, B and C Municipalities in the Gauteng Province. The research results suggest that notwithstanding the extensive time and resources spent on conducting SoERs, the overall effect has been limited within the selected Gauteng Municipalities.Thesis (M. Environmental Management)--North-West University, Potchefstroom Campus, 2009.
50
Landén, Johannes, i Edvin Malmberg. "Sustainability reports: environmental friendly or a greenwashing tool? : A study of how global mining companies use sustainability report". Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-30105.
Pełny tekst źródła