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Статті в журналах з теми "Disclosure institutionalism"
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Yamshchikova, Tat'yana N., and Tat'yana A. Zhuravleva. "Institutionalism and Modern Socio-Economic Trends of Social Development." Economics of Contemporary Russia, no. 3 (October 12, 2020): 7–18. http://dx.doi.org/10.33293/1609-1442-2020-3(90)-7-18.
Повний текст джерелаАнотація:
The life cycle is inherent in any system and its individual elements. The period from the formation of a particular socio-economic system to its death (change) is its life cycle. There is an acute need for understanding new phenomena and development challenges, assessing possible threats and risks that may accompany the transformation of socio-economic relations in transitional periods. The purpose of the article is to describe the trends in socio-economic reality that have manifested in recent decades, which allow outlining the expected features of the decades to come. The consistent disclosure of substantiated trends, confirmed by the theoretical conceptual framework and the empirical component, reflects the causal relationship of all spheres of social structure. The integration social function of institutions based on the unity of dialectical positions is revealed, where the economic system serves as an arena for interaction and expression of politics, culture, psychology, ideology and other public spheres. Large-scale evolutionary changes and the emergence of new cultural types occur subject to the transformation of technology and economics. The evolving evolutionary laws of development are mediated by both institutional influence and the systemic nature of the formation of the conditions of socio-economic relations. Institutions of society contribute to the tendencies of preservation and variability of socio-economic development and their further transmission under conditions of dynamics and staging. Determining written and generally accepted rules of behavior in society, institutions reinforce the processes of interaction between economic entities, and form, within the framework of existing informal norms, motives, incentives and rules of the relationship between political, social and economic systems.
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Oliveira, Marcelle Colares, João Ésio Ponte Junior, and Oderlene Veira Oliveira. "CORPORATE SOCIAL REPORTING PRACTICES OF FRENCH AND BRAZILIAN COMPANIES: A COMPARISON BASED ON INSTITUTIONAL THEORY." Revista de Contabilidade e Organizações 7, no. 18 (August 7, 2013): 60. http://dx.doi.org/10.11606/rco.v7i18.55427.
Повний текст джерелаАнотація:
<p>The objective of this study is to determine whether or not social information disclosure practices of the top 15 Brazilian and top 15 French companies listed in the Forbes global ranking differ due to company size, country of origin, using the 16 indicators of the United Nations publication ‛Guidance on Corporate Responsibility Indicators in Annual Reports’ as benchmark. The empirical evidence is further analyzed using Institutional Theory as support. The study is based on a literature review and documents issued by the companies in the selected sample. The methodology is exploratory, quantitative and qualitative. The results revealed that disclosure practices by companies in both countries are similar, with no statistical significance connected to company size or country of origin. This result can further be explained by institutionalism in each country, a key featured that made it possible to use Institutional Theory as an important support to the main empirical results of the study</p>
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Slacik, Johannes, and Dorothea Greiling. "Coverage of G4-indicators in GRI-sustainability reports by electric utilities." Journal of Public Budgeting, Accounting & Financial Management 32, no. 3 (June 2, 2020): 359–78. http://dx.doi.org/10.1108/jpbafm-06-2019-0100.
Повний текст джерелаАнотація:
PurposeElectric utility companies (EUC) are expected to play a key role toward implementing ambitious climate change aims being under critical scrutiny by regulators and stakeholders. However, EUC provide an under-researched field regarding sustainability reporting with the focus on economic, social and ecological concerns. This paper aims to gain insights of the sustainability reporting practice of EUC and the coverage of indicators based on the Global Reporting Initiative (GRI)-Guidelines.Design/methodology/approachA twofold documentary analysis of 186 GRI-G4 sustainability reports by EUC globally is conducted to investigate the coverage rates of G4-indicators. Neo-institutionalism and strategic stakeholder theory serve as theoretical lenses. A regression analysis is used to examine ownership, stock-exchange listing, area of activity and region as potential drivers of sustainability reporting.FindingsResults show that the coverage of indicators based on triple-bottom-line dimensions is moderate in EUC leaving room for improvement. The coverage of sector-specific indicators lacks behind the coverage of standard disclosure indicators. Results show that private and listed EUC show better coverage rates than public and not-listed EUC.Research limitations/implicationsNeo-institutionalism shows limited homogenization in the sector. Strategic stakeholder theory demonstrates insufficient stakeholder compliance of public and not-listed EUC.Originality/valueThis study contributes to sustainability reporting research by focusing on the under-researched electricity sector. It provides practical reporting insights for EUC, the GRI and regulators.
4
Khan, Tehmina. "The initiation of environmental auditing in the United States." Managerial Auditing Journal 32, no. 8 (September 4, 2017): 810–26. http://dx.doi.org/10.1108/maj-06-2016-1393.
Повний текст джерелаАнотація:
Purpose The main purpose in this article is to highlight civil society activism that resulted in the inception of environmental auditing in the United States in the 1970s. The General Motors (GM) campaign which is discussed in this article led towards major institutional changes for the implementation of corporate social responsibility (environmental) reporting originally referred to as social (environmental) auditing. The Securities and Exchange Commission’s (SEC) role and actions are analysed in detail in order to highlight the direction of this Federal Agency in relation to the implementation of social (environmental) auditing. Design/methodology/approach A detailed analysis of literature from the early 1970s is undertaken in order to identify the inception of environmental auditing and the types of environmental auditing as social auditing in its early stages. The case of the GM campaign is analysed in order to highlight the forms of historical institutionalism relevant to the critical stage of exogenous influences on companies to undertake social (environmental) auditing. Findings It is found that in the early 1970s companies resisted the incorporation of corporate social responsibility initiatives and actions as part of their agendas. Environmental Auditing as a type of social auditing at that time referred to corporate social responsibility disclosures that included environmental disclosures. Due to public pressure and civil society activism companies had to adopt and undertake social (environmental) auditing. The initial stages of environmental disclosures included reporting on environmental expenses and liabilities of the companies. The SEC imposed minimal disclosure requirements for environmental auditing, which were nevertheless adequate to undertake action against companies found to be providing misleading environmental information in their publicly available disclosures. The 1970s served as a critical juncture for the inception and development of mandatory and voluntary environmental reporting (auditing) in the United States. Originality/value This is an original research article.
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Dudukalov, Egor V., Elena Yu Zolochevskaya, Marina Yu Sorokina, and Lyaylya S. Mangusheva. "STRUCTURING THE ECONOMIC SPACE FOR SMALL BUSINESS IN THE AGRO-INDUSTRIAL COMPLEX." Siberian Journal of Life Sciences and Agriculture 14, no. 2 (April 30, 2022): 176–215. http://dx.doi.org/10.12731/2658-6649-2022-14-2-176-215.
Повний текст джерелаАнотація:
Objective. The article is devoted to the disclosure of theoretical issues, the development of guidelines for the structuring of the economic space of small businesses in the agro-industrial complex.
Materials and methods. Based on the systemic, integrated and cluster approaches, theories of spatial distribution of production, institutionalism and state regulation, the systemic prerequisites for the need to structure the economic space are identified, taking into account the number of economic entities of small forms of agricultural production and its natural resource potential, the status of households, based on their role in the consumer market.
Results. An organizational mechanism for the consolidation of small forms of economic management in the agricultural sector has been developed, based on an assessment of the potential of the resource base of the region’s macrodistricts, the specialization of peasant (farm) and personal subsidiary farms, the level of filling of the relevant food markets in the region and their potential capacity.
Conclusion. Theoretical issues of developing methodological recommendations for structuring the economic space of small forms of doing business in the agro-industrial complex are disclosed.
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Andrades, Javier, Manuel Larrán, María José Muriel, Maria Yolanda Calzado, and María Paula Lechuga Sancho. "Online sustainability disclosure by Spanish hospitals: an institutionalist approach." International Journal of Public Sector Management 34, no. 5 (March 10, 2021): 529–45. http://dx.doi.org/10.1108/ijpsm-09-2020-0259.
Повний текст джерелаАнотація:
PurposeThis paper examines the level of sustainability disclosures provided by Spanish hospitals using exclusively the information revealed in their institutional websites. Based on different levels of disclosure, the authors try to find the possible reasons why some Spanish hospitals reveal more sustainability information than others.Design/methodology/approachTo achieve this goal, the authors conducted a content analysis of the official websites of all Spanish hospitals identified by the Ministry of Health, Social Services and Equality.FindingsThe results reveal that Spanish hospitals seem to use sustainability disclosures for different legitimizing purposes. In general, the results indicate that Spanish hospitals may be driven by symbolic rather than substantive actions to achieve legitimacy from stakeholders.Originality/valueDue to the lack of empirical research on the hospital sector, more research is required to improve understanding of why hospitals disclose sustainability information or not.
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Faisal, Faisal, Hasna Azizah Fithriani, and Tarmizi Achmad. "CARBON DISCLOSURE PRACTICES OF AEROSPACE AND AIRLINES COMPANIES: SUBSTANTIVE OR SYMBOLIC LEGITIMATION." International Journal of Service Management and Sustainability 1, no. 1 (June 24, 2019): 37. http://dx.doi.org/10.24191/ijsms.v1i1.6027.
Повний текст джерелаАнотація:
This study investigates whether firms increase their carbon disclosure to gain the attention of stakeholder and whether the pattern of disclosure is symbolic or substantive. Content analysis of the annual and sustainability reports of forty-two aerospace, air courier and airlines companies listed on Forbes 2000 was conducted to measure and compare disclosure practices in 2011 and 2013. The descriptive statistics and Wilcoxon signed-rank test were carried out to answer the research questions. We found that firms do increase their carbon disclosure in sustainability reports only. In spite of the fact that previous studies have generally stated that disclosures have been used by corporations as a tool to legitimize their actions, the results of our study differ slightly. A more carbon-intensive industry such as aerospace, air courier and airlines has disclosed substantive information in relation to carbon. This study suggests that stronger requirements from regulators such as compliance obligations to disclose substantive information are most likely to make firms more accountable in their carbon disclosures. This result indicates that companies from this industry have made a substantial commitment to carbon reduction. This finding supports decision-makers, in particular regulators, to continue to institutionalize carbon regulation. It also provides empirical evidence of patterns of carbon disclosure in a specific industry.
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Vasyl, MUKOVIZ. "TRANSACTION COSTS OF A BUSINESS ENTITY: ACCOUNTING AND ANALYTICAL SUPPORT." Herald of Kyiv National University of Trade and Economics 137, no. 3 (June 15, 2021): 133–46. http://dx.doi.org/10.31617/visnik.knute.2021(137)10.
Повний текст джерелаАнотація:
Background. Each entity in the course of business has transaction costs (TC) that directly or indirectly affect financial and economic position of an entity. The volume of TC is constantly growing, so we should take them into account in making management decisions, to ensure their monitoring, separate accounting and to record in the books of the entity. Analysis of recent research and publications has shown that there is a large number of scientific achievements of foreign and domestic scientists, but significant number of issues connected with the importance of reflecting information on transaction costs in accounting and reporting remains unresolved and therefore requires further research. The aim of the article is to identify the features of the disclosure of transaction costs in accounting of the entity, which are related to the formal principles and standards of its management and the operation of informal institutions that influence management decisions. Materials and methods. Methods of induction and deduction, analysis and synthesis, associations and analogies, empirical were used in the research. The works and the approaches of domestic and foreign authors were studied, systematized, detailed and specified. Results. Transaction costs are increasing and are defined by the researchers and experts as the important element that restrains economic growth in the realities of economic development in Ukraine. According to the formal rules, the object of accounting is only those transaction costs that are the result of business operations of the entity, recorded in the primary documents and the implementation of which does not contradict national laws. The evidence from practice shows that the methodology of accounting cost provides information about a significant amount of transaction costs that can be identified and measured by the accounting method elements. However, the costs grouping by financial statement items without taking into account the impact of the transactional component does not provide full disclosure in the financial statements of information summarized in the accounting. Conclusion. Transaction costs, as a category of neo-institutionalism, should be considered through the tasks set by the relevant social institutions. Formal tools for the formation of information about the objects of accounting under the conditions of today can be the accounting policy of the business entity and the professional accountant’s judgment. The provision of information systems and Internet technologies leads to the automatic reduction of TC.
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Ahmed Haji, Abdifatah, and Mutalib Anifowose. "Initial trends in corporate disclosures following the introduction of integrated reporting practice in South Africa." Journal of Intellectual Capital 18, no. 2 (April 10, 2017): 373–99. http://dx.doi.org/10.1108/jic-01-2016-0020.
Повний текст джерелаАнотація:
Purpose The purpose of this paper is to explore the implications of IR reforms in South Africa on corporate disclosure practices of South African companies. In particular, the authors explore initial trends in corporate disclosures following the adoption of IR practice. Design/methodology/approach Drawing from Suchman’s (1995) framework of strategic and institutional legitimacy, the authors use content analysis to examine corporate disclosure practices. The authors conduct industry-specific analyses based on various industries to explore corporate disclosures practices across and within various industries in South Africa. The evidence is drawn from 246 integrated reports of large South African companies across six major industries over a three-year period (2011-2013), a period following the introduction of an “apply or explain” IR requirement in South Africa. Findings The results first show a significant increase in the overall amount of corporate disclosures following the adoption of IR practice. In particular, the authors find that intellectual capital and human capital disclosure categories have increased over time, with relational capital disclosures showing a decreasing trend. Second, the authors find that corporate disclosures are increasingly becoming institutionalised over time across and within industries following the adoption of IR practice. However, companies fail to provide meaningful disclosures on the interdependencies and trade-offs between the capitals, or components of a capital following the adoption of IR practice. Overall, the authors find that companies use specific disclosure strategies to respond to external pressures (strategic legitimacy), and that such disclosure strategies are increasingly becoming institutionalised across and within various industries (institutional legitimacy). Practical implications The theoretical implication of this study is that the strategic and institutional perspectives of legitimacy theory are complementary, rather than conflicting, and dovetail to explain corporate reporting practices. In terms of practical implications, the adoption of specific reporting frameworks such as the emerging IR framework is a double-edged sword. On the one hand, such reporting frameworks could potentially enhance comparability and consistency of organisational reports across and within industries. On the other hand, corporate reports could become a set of monotonous reports motivated by considerations other organisational accountability. Hence, to overcome the latter, this study emphasises the importance of specific accountability metrics and reporting guidelines, rather than the current generic IR guidelines, to enhance organisational reporting practices. Originality/value The paper’s longitudinal analysis of a large sample of integrated reports following the adoption of IR practice has the potential to inform growing academic research and ongoing policy initiatives for the emerging IR agenda.
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Farooq, Muhammad Bilal, and Charl de Villiers. "Understanding how managers institutionalise sustainability reporting." Accounting, Auditing & Accountability Journal 32, no. 5 (June 17, 2019): 1240–69. http://dx.doi.org/10.1108/aaaj-06-2017-2958.
Повний текст джерелаАнотація:
Purpose The purpose of this paper is to explore how sustainability reporting managers (SRMs) institutionalise sustainability reporting within organisations. Design/methodology/approach In total, 35 semi-structured interviews with SRMs in Australia and New Zealand were analysed using an institutional work perspective. Findings SRMs’ institutional work can be categorised into four phases with each phase representing a different approach to sustainability reporting. Organisations transition from phase one to four as they achieve a higher level of maturity and a deeper embedding and routinisation of sustainability reporting. These include educating and advocacy work undertaken by engaging with managers (phase one), transitioning to a decentralised sustainability reporting process (phase two), transitioning to leaner, focussed, materiality driven sustainability reporting (phase three), and using sustainability key performance indicators and materiality assessment reports for planning, decision-making, goal setting, performance appraisal, and incentives (phase four). However, SRMs face challenges including their inexperience, limited time and resources, lack of management commitment to sustainability reporting and low external interest in sustainability reporting. The study identifies ten reasons why material issues are not always (adequately) disclosed. Practical implications This study recommends more training and development for SRMs, and that regulation be considered to mandate the disclosure of the materiality assessments in sustainability reports. Originality/value This research extends the existing literature examining how sustainability reports are prepared and sheds further light on how a materiality assessment is undertaken. The study identifies ten reasons for the non-disclosure of material matters, including but not limited to, legitimacy motives. Researchers can use these reasons to refine their methods for evaluating published sustainability reports. At a theoretical level, the study provides four observations that institutional researchers should consider when examining forms of institutional work.
Дисертації з теми "Disclosure institutionalism"
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IBRAHIMOVA, SAMIRA. "The perspectives of the EU‘s specialization in civilian crisis management under the CSDP mechanism: discursive institutionalist analysis." Doctoral thesis, Luiss Guido Carli, 2016. http://hdl.handle.net/11385/201107.
Повний текст джерелаАнотація:
Institutionalist approaches to crisis management: discursive institutionalism: CSDP, NATO and EU as a regional and global actor. A long story of a young CSDP: European “puissance” in practice. Case studies: theory under Test.
2
El, hajjari Borg Mounia, and Elin Sundberg. "Licence to Talk : Sustainability Managers and their Managerial Realities within the Corporate Sustainability Paradox." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-448552.
Повний текст джерелаАнотація:
While sustainability-dedicated managers and related titles represent a profession that has hardly existed for more than a decade, it is not surprising that the field of research concentrating on these professionals is in itself relatively new. With an increasing demand for corporations to take their social and environmental responsibility, and a corporate sustainability characterized by tension and paradox, we found it of importance to explore the role and entanglements of these professionals. By analysing 17 in-depth interviews with sustainability-dedicated professionals from the private sector in Sweden, our interpretation is that sustainability managers hold the function of selling sustainability, with talk as their main weapon. Expressly, in the intersection between business-case logics and sustainability logics, sustainability managers have to, above all, make a convincing case for sustainability, inwards and outwards. Therefore, they draw dynamically on different narratives which we conceptualise in three roles: the chameleon, the pragmatic, and the nagging manager. Through these roles, we intend to capture the fluidity with which the managers relate and engage with sustainability, and hence we do not mean to ossify a role’s dynamics within a single, static or stereotypical category. We discuss these findings and concepts to the background of previous studies and existing literature.