Corporate Sustainability Report

To determine trend and extent that corporate environmental disclosure address environmental impact, this study examined the association between environmental disclosure quantity and quality of listed non-financial firms in Nigeria. The study adopted legitimacy theory, ex-post facto research design and purposive sampling technique to select most polluting firms as sample. Secondary data obtained were analysed using descriptive statistics and correlation analysis. Average overall and sectorial quantity and quality of environmental disclosure of sampled firms are below average, with quality lower than quantity. Overall and individual sector results proved that statistically significant positive association exists between quantity and quality of environmental disclosure of sampled firms. Correlation coefficient of overall, consumer goods and healthcare sectors' is very strong (above 0.83 and overall 0.71), industrial goods sector is strong (0.66), natural resources and oil and gas sectors were moderate (0.52 & 0.49 respectively). The study concludes that the statistically significant positive relationship between quantity and quality of environmental disclosure of listed non-financial firms in Nigeria is imperfect (less than 1) and confirmed the assumptions of legitimacy theory, which is more pronounced in the industrial goods, natural resources, and oil and gas sectors. The study recommends that relevant agencies and stakeholders should adopt policies that improve corporate disclosure of environmental information that effectively address their environmental impacts.

The concept of Triple Bottom Line (TBL), as proposed by John Elkington in 1994, is centered on three pillars of sustainability: Economic Performance, Social Performance and Environmental Performance. The TBL initially received much attention from industry and academia. Nevertheless, given the rapidly changing global corporate landscape, there is an overarching need for a more balanced and comprehensive perspective for deriving sustainable performance outcomes. Several authors, including Elkington, have identified some limitations in the current TBL framework. Keeping this in mind, this paper critically identified and evaluated the critique done by the prior researchers. In this regard, the data were collected using the Scopus database by using Boolean search terms. A systematic search of 156 studies was performed, followed by removal of duplicates, relevance screening and quality assessment to achieve 36 critically analyzed articles. These were coded and categorized to recognize gaps and suggested solutions regarding the TBL framework. Based on a critical review and literature inquiry, this research identified and discussed seven major criticisms on the TBL approach. This research recommends that if contemporary business firms ought to reap maximum value benefit, the underlying criticisms must be addressed as part of the strategic renewal of the existing TBL framework. The renewed TBL framework would consequently assist the business firms in creating, sustaining and maximizing the performance advantage for diverse organizational stakeholders.

The volume of the environmental risk disclosure in the annual reports of firms in the pharmaceutical and chemical, tannery, telecommunications, and paper and printing industries listed on the Dhaka Stock Exchange (DSE) in Bangladesh was analyzed in this paper. The research used a content analysis of the annual reports of 43 companies that represented four DSE sectors. To quantify the level of environmental risk disclosure reporting practiced by corporations in their annual reports, the authors established the ERDIPCI for the pharmaceutical and chemical industry, the ERDITI for the tannery industry, the ERDITeI for the telecommunications industry, and the ERDIPPI for the paper and printing industry. Similarly, the machine learning clustering algorithm, k-means clustering, is used to cluster the companies based on the completion of different environmental indices. It is observed that from four sectors, the highest number of companies from the pharmaceutical and chemical industry disclosed environmental risk disclosures, and the lowest number of companies was from the tannery industry, followed by the telecommunications and the paper and printing industries. The enterprises differ significantly in their environmental risk disclosures, and the overall scenarios of the environmental reporting practices by companies in Bangladesh are quite poor. It also shows that among the 43 companies, a limited number of enterprises are placed first. The majority of the businesses are in the midst of a cluster that reflects the increasing order of indices fulfillment. This paper provided a few specific proposals to the relevant authorities in order to establish a regularity framework in which all the firms listed on the DSE in Bangladesh will be expected to address environmental risk disclosures and conservation actions in their annual reports towards adaptation to climate change and achieving environmental sustainability.

The rising global emphasis on sustainability has transformed corporate reporting practices, with increasing recognition that nonfinancial disclosures-particularly in the areas of environmental, social, economic, and governance (ESG) performance-can significantly influence firm valuation. This study examines the effect of sustainability reporting on the firm value of listed service companies in Nigeria, a sector that contributes significantly to national GDP and is sensitive to stakeholder perceptions. Despite the issuance of the Nigerian Exchange Group's (NGX) Sustainability Disclosure Guidelines in 2019, compliance and reporting quality remain low and inconsistent among Nigerian service firms. Using a panel data approach, the study analyzes secondary data from the financial reports of selected listed service companies covering the period from 2014 to 2023. Firm value was peroxide by Tobin's Q, while sustainability reporting was decomposed into four dimensions: environmental, social, economic, and governance disclosures. Multiple regression analysis was employed to test four null hypotheses. The findings reveal that environmental and governance disclosures have a statistically significant positive effect on firm value, while social and economic disclosures show no significant impact. These results suggest that investors in Nigeria's service sector place greater value on firms' environmental responsibility and governance practices than on other ESG dimensions. The study recommends that regulatory bodies intensify efforts to enforce sustainability reporting standards and that firms adopt more robust and transparent ESG disclosure practices to enhance their market valuation and long-term competitiveness.

Corporate Social Responsible activities of a company play a major role in keeping its customers well connected with the brand for the growth of its future business and delivering value to customers in turn enhances the business performance as per Drucker's surrounding ecological and demographic populations to save the environment. This case study also invites healthy academic discussions on the sustainability issue, since the company has survived 61 years of green marketing business in spite of having tough competition from the existing OMC players, by its commitment to actively engage in utilizing its CSR funds in the welfare of consumer population management system. India has well-regulated statutes, whereas businesses also requires to adopt ESG considerations besides CSR to achieve the SDGs. The presented case study highlights the company's marketing and innovative consumer connect initiatives taken to address social concerns by contributing substantial amount under the CSR Head for the betterment of surrounding ecological and demographic populations to save the environment. This case study also invites healthy academic discussions on the sustainability issue, since company has survived 61 years of green marketing business in spite of having tough competition from the existing OMC players, by its commitment to actively engage in utilizing its CSR funds in welfare of consumer population.

This paper deals with the provisions of the Corporate Sustainability Reporting Directive (CSRD), which came into force on 5 January 2023 and must be transposed into national law by the Member States by 6 July 2024 with particular focus on the position of small and medium-sized enterprises. A significant change introduced by the CSRD Directive is the extension of the reporting obligation to small and medium-sized enterprises which were not previously subject to this obligation. They are obliged to publish the first reports in 2027 for the 2026 financial year. The scope of the CSRD Directive extends directly to those small and medium-sized enterprises whose transferable securities are admitted to trading on the regulated market of any EU Member State. However, the Directive will also apply indirectly to small and medium-sized enterprises the securities of which are not listed on a regulated market, but which are in the value chain of undertakings that fall within the scope of the Directive. This paper outlines the challenges that small and medium-sized enterprises will face in applying the new legal framework and the opportunities that the publication of sustainability information will bring for them.

This paper intends to conduct a comprehensive and systematic analysis of publications in the field of integrated reporting (IR) and provide an overview of current IR publication trends using data obtained from Science Direct and Emerald Publishing Limited. Bibliographic information has been analyzed using Vos viewer software which is useful for evaluating publication patterns, word development, keyword frequency, and citation analysis, as well as identifying the most productive authors and impact. This research reveals that the sustainable development goals (SDGs) framework provides a progressive and inclusive method for integrating social and environmental elements with economic aspects in the international business sector. This research has limitations regarding data testing which only uses VosViewer and Ms.Excel. Future research is recommended to add other analyses such as Nvivo or bibliometric science. The research offers several suggestions for providing markets with complete, consistent, and comparable information on how they contribute to the SDGs, thereby facilitating collective learning that can help realize sustainable tourism transformation. This paper makes an important contribution to the debate on whether SDGS implementation at the company level is carried out strategically or merely symbolic. Additionally, this article provides deeper insight into how companies can improve reporting and management systems that support the SDGs.

Current sustainability efforts, often focused solely on reporting, have not had the expected impact. This conceptual paper proposes a framework based on ethical sustainability governance and incorporates a theory of change (ToC) (Organizational Research Services [ORS], 2004), that seeks to show how organizations can move beyond reporting and embrace ethical governance to achieve sustainable outcomes for people and the planet. Unlike frameworks like ESG (environmental, social, and governance), which emphasize external metrics, our framework prioritizes ethical governance and internal drivers for measurable outcomes. The framework also integrates a ToC which informs the framework’s design by outlining the desired long-term outcomes, necessary preconditions for implementation, specific interventions, and methods for measuring progress. Drawing inspiration from diverse theories such as the triple bottom line (TBL), corporate governance, purpose-led organizations, the theory of planned behavior (TPB), dynamic capabilities theory (DCT), and stakeholder theory, our framework establishes four interconnected pillars: environmental, social, cultural, and technological. It emphasizes that ethical governance needs to be the cornerstone of good sustainability-focused action (Ehrenfeld, 2005). Finally, it emphasizes actionable implementation to increase the likelihood of tangible progress toward sustainability goals. By guiding organizations in implementing ethical governance there is a higher chance that sustainability-focused action plans can enable positive outcomes.

El ser humano como ente capaz, tiene la posibilidad de tomar sus propias decisiones en el ejercicio de su libertad individual, de tal forma que  en el contexto de los negocios, puede decidir la apertura de un negocio, el giro del mismo e incluso que además se integre a la amigabilidad con el medio ambiente para atender así a la continuidad de largo plazo que se puede brindar a las entidades mediante la incorporación total en el marco de los Objetivos de Desarrollo Sostenible ODS; al respecto un emprendedor se integra a la sostenibilidad cuando se ocupa de pensar en el futuro y no solo en el presente inmediato, cuando además de buscar el lucro se permite analizar los resultados a largo plazo de una negociación que impactará también al ámbito social. El objetivo del presente es indagar sobre las diferentes concepciones que se han dado en diversos países para referirse a los modelos de negocio dentro del marco de los ODS planteados para el 2030 en atención al ODS número 8 y 8.3.  que se refieren a posibilitar el logro de políticas orientadas al desarrollo para apoyar las actividades productivas, la creación de puestos de trabajo decentes, el emprendimiento, la creatividad y la innovación, y que fomenten la formalización y el crecimiento de las microempresas y las pequeñas y medianas empresas, incluso mediante el acceso a servicios financieros. Para el logro de tal fin se hace uso de la técnica documental apoyada en el análisis del discurso. Los resultados de esta investigación permiten la conceptualización de un negocio sostenible que favorece al triple impacto (económico, social y ambiental), así como esclarecer los capitales que se integran en este tipo de modelo de negocios con beneficios tanto para el que invierte, así como para las partes interesadas.

The research investigates the factors influencing sustainability reporting among oil and gas companies in Nigeria. It explores the intricate web of economic, environmental, and social drivers shaping the disclosure practices within this industry. There is a debate on whether reporting non-financial information such as reporting the social and environmental impact of the activities of a corporation is relevant information for decision by users of the information, which can affect the value of the corporation. Using the Ohlson (1995) model which was modified, the study used share price as a measure of the value of the oil and gas firms studied, and a strict bias for only GRI social and environmental disclosures, as explanatory variables. Applying regression analysis, the study found that social information disclosure is relevant for making decisions that can lead to positive and significant change in share price. Environmental disclosures on the other hand were found not to have any value relevance. The study advocated for full compliance to the GRI social disclosures by the oil and gas firms for optimum firm value, which should also lead to increased societal and communal acceptance through the corporate social responsibility efforts. In addition, the study recommends that oil and gas firms, because of the nature of their activities on the environment, should be mandated by relevant regulatory authority to disclose their environmental performance using the GRI parameters. Through a comprehensive analysis, this study sheds light on the complexities and motivations underlying sustainability reporting initiatives, offering insights

This research aims to develop a Creating Shared Value (CSV) measurement that fulfills a sustainable context and avoids overlap. The study initially identifies two key aspects—business and social—comprising 27 indicators. Through further analysis, the research conceptualizes CSV measurement by incorporating an additional environmental aspect. This development addresses existing gaps by enhancing CSV disclosure aspects to more accurately assess the level of CSV disclosure. By fulfilling the sustainability context based on legitimacy theory, this approach can help companies gain legitimacy and support from stakeholders, thus enabling them to compete globally. The research employs a rigorous methodology to ensure that the new CSV measurement framework is robust and comprehensive. The findings suggest that a multidimensional approach to CSV, which includes business, social, and environmental aspects, provides a more holistic view of a company's efforts to create shared value. This refined CSV measurement can serve as a valuable tool for companies seeking to improve their sustainability practices and enhance their accountability to stakeholders.

Ensuring production, consumption, and trade sustainability is considered vital to achieving global climate change goals, and monitoring corporate sustainability compliance through reporting is the primary tool for that. On the other hand, utilising digital technologies with a mission-oriented approach to achieve sustainable development goals is the central theme of the Society 5.0 vision. Discussing ways to achieve sustainability goals in the textile industry from the perspective of Japanese Society 5.0 methodology, this study will analyse better ways to identify common priority issues and goals for industry reporting. The Society 5.0 approach gives us important clues to developing a model that includes the contributions of all actors for a sustainable future. With its high carbon and water footprint, the textile sector is one of the priority sectors in the transition to compulsory international corporate sustainability reporting regulations. As a preliminary to the transition to corporate sustainability and the reporting process, sustainability strategies were determined for four SME-level companies operating in the textile sector. The first stage for companies to start their sustainability reporting is determining their sustainability strategy, and priority issues of sustainability can only be determined by materiality analysis via prioritisation surveys that provide stakeholder engagement. With the results obtained from the prioritisation surveys, materiality matrices were created for each firm. Realistic sustainability targets that can be implemented in the 2-year transition period have been presented depending on the identified material issues. It has been determined which United Nations Sustainable Development Goals (SDGs) and their sub-goals are compatible with the activities of the companies, and their alignments have been carried out according to the priority issues and targets. In addition, with the studies and pieces of training given, it was ensured that the awareness of the companies on sustainability increased; they made a basic introduction to corporate sustainability studies and prepared sustainability statements in a way that would contribute to international requirements, compliance or marketing. The data obtained for four companies were compared. A road map was created for the textile sector by determining common sustainable development goals and sub-targets, common priority issues and targets that can be used within the sector.

This study aims to shed light on how the adoption of the Sustainable Development Goals (SDGs) in 2015 changed the way sustainability is framed within the Swedish state-owned forestry company Sveaskog. In this study, we analyze two annual reports by Sveaskog from 2010 and 2020 to understand how the SDGs have changed Sveaskog’s framing of sustainability. The Triple Bottom Line theory is used as a framework for the study, which emphasizes economic, environmental and social values of sustainability. We use a framing analysis through a qualitative document analysis perspective to compare the reports. Thereafter, our results are presented in tables to visualize differences in how Sveaskog frames sustainability. Our results indicate how Sveaskog’s framing of sustainability has changed over ten years and the SDGs are a contributing factor to the new framings from 2020, which emphasizes the importance of economic profits and environmental conservation at the same time. In 2010, economic sust...

The launch of the United Nations' Sustainable Development Goals (SDGs) has established a new paradigm in sustainable development, where cross-sector partnerships (CSP) take a central role with SDG 17 on partnerships for the goals. At the same time, the SDGs have recognized the essential role of the main social actors such as businesses, government, civil society, and universities working together to reach a sustainable development. However, the literature related to Industry-University collaboration remains underdeveloped. Moreover, Industry-University CSP in developing countries exhibits unique complexities. This paper proposes a quantitative methodology to identify the key dynamic determinants of the implementation of CSP between industry and university in the context of a developing country. The methodology involves non-parametric association and inferential statistical analysis to obtain the main determinants that lead to the implementation of these programs. A case study in a developing country was created and surveys of companies were collected and analyzed. The proposed methodology is transferable to different types of partnerships and other geographical contexts.

Sustainable Development Goals (SDGs) came into force in January 2016 after Millennium Development Goals (MDGs) expired in 2015. Probably for the first time the private sector along with the government and civil society was involved in designing SDGs. Every year approximately Rs. 15000 crores in general and at least 60% of the total CSR funds are spent by the companies in the areas of education, health care, and rural development activities in which the education sector is a major recipient. However, these contributions are not always in convergence with the SDGs. In this context, an endeavor through the present study has been made to understand, explore and analyze the convergence of Sustainable Development Goal 4 of 'Quality Education' with Corporate Social Responsibility policies of companies. This study is based on secondary data obtained from the respective company's website for their CSR data and the data from the Ministry of Corporate Affairs.

This research has been conducted to determine the measures taken by an Indian company to conduct its CSR activities. Tata Chemicals Limited is the company chosen for this research which provides community service in the regions of Gujarat, Uttar Pradesh and West Bengal. As identified, the social practices are different in these cities and thus, a certain strategy must have been followed to conduct each community service which has been obtained in this research. Interpretive research method has been used to analyse the data obtained from the employees related to company's CSR projects via primary survey. The result shows that the company has been extremely efficient in drafting CSR policies and to communicate those policies to the local public in the right context. It has helped the company to render excellent service to the society and enhancing its goodwill in the market.

Companies' approach to the environment is regarded as one of the major factors influencing corporate performance in Nigeria. The objective of this study is to investigate if there is any significant relationship between environmental accounting and corporate performance in Nigeria. The data for the study were collected from annual report and accounts of fourteen randomly selected quoted companies in Nigeria. The data were analysed using multiple regression analysis. The findings of the result show that there is significant negative relationship between environmental accounting and Return on Capital Employed (ROCE) and Earnings Per Share (EPS) and a significant positive relationship between Environmental Accounting and Net Profit Margin and Dividend Per Share. Based on this it was recommended that government should give tax credit to organizations that comply with its environmental laws and that environmental reporting should be made compulsory in Nigeria so as to improve the performance of organizations and the nation as a whole.

Human Resource Accounting as a modern concept in the field of accounting. It is a process of identifying and measuring data about human resources. Measurement of the investment in human resources will help to the organization to evaluate the expenses made in human resource over a period of time. For the betterment of the organizations, it is necessary to evaluate the worth of human resources in a systematic manner and record the information related to them in the financial statement of the organization to communicate their worth time to time to the users of the financial statement. From the information of human resource accounting management can take the proper decision about their future decision endeavor. In this paper attempt has been made to include different conceptual aspect of human resources accounting which is focus on overall progress and development in the field of Human resource accounting.

This research has been conducted to determine the measures taken by an Indian company to conduct its CSR activities. Tata Chemicals Limited is the company chosen for this research which provides community service in the regions of Gujarat, Uttar Pradesh and West Bengal. As identified, the social practices are different in these cities and thus, a certain strategy must have been followed to conduct each community service which has been obtained in this research. Interpretive research method has been used to analyse the data obtained from the employees related to company's CSR projects via primary survey. The result shows that the company has been extremely efficient in drafting CSR policies and to communicate those policies to the local public in the right context. It has helped the company to render excellent service to the society and enhancing its goodwill in the market.

This study aims to examine the relationship between directors' diversity (DIRDIV) and financial performance (FP) with a particular focus on the moderating effect of corporate sustainability practices (CSP). The study analyzes a sample of 104 firms listed on the Bursa Malaysia for the period from 2015 to 2017. Directors' diversity is measured by the Blau index, and Tobin's Q is used as a proxy of FP of the firms while the content analysis method is adopted to measure CSP. The study also employs three control variables, namely, board size, firm size, and leverage. Panel corrected standard errors (PCSE) estimator model has been used to test the hypotheses by STATA software. It is found that directors' diversity in terms of independent and non-independent directors significantly and positively affect the financial performance of the firms. Furthermore, this study reveals that CSP significantly moderates the relationship between directors' diversity and financial performance. This study suggests that the government and regulatory bodies should put more emphasis on diversifying the board and follow up the mandatory CSP to enhance financial performance of the firms, which is likely to ensure their long-term survival and to reduce the risk of collapse in the future.

The study aims to investigate the impact of ownership structure on corporate voluntary disclosure in the listed companies of Bangladesh. While many studies on the impact of ownership structure on voluntary disclosure have looked at developed and developing countries, few studies have been carried out in a transition economy. Using a three-step relative voluntary disclosure index, the study applies a multivariate analysis on the cross-sectional data for the year 2018. The findings indicate that the quality of voluntary disclosure in transition economy is still below average but has improved compared to findings from the previous literature. We found a significant inverse relationship between corporate voluntary disclosure and public ownership, while no significant relationships between voluntary disclosure and institutional ownership, director ownership, and foreign ownership have been found. The empirical findings of the study will provide evidence to promote the voluntary disclosure characterized by the ownership structures. The findings have important implications for both local and foreign investors as they make their investment decisions especially related to a transition economy. Besides, the findings will assist, not only the corporate executives in rearranging their reporting paradigm, but also the regulators and governments in similar transition economy in adopting and formulating their corporate policies and strategies.

The volume of the environmental risk disclosure in the annual reports of firms in the pharmaceutical and chemical, tannery, telecommunications, and paper and printing industries listed on the Dhaka Stock Exchange (DSE) in Bangladesh was analyzed in this paper. The research used a content analysis of the annual reports of 43 companies that represented four DSE sectors. To quantify the level of environmental risk disclosure reporting practiced by corporations in their annual reports, the authors established the ERDIPCI for the pharmaceutical and chemical industry, the ERDITI for the tannery industry, the ERDITeI for the telecommunications industry, and the ERDIPPI for the paper and printing industry. Similarly, the machine learning clustering algorithm, k-means clustering, is used to cluster the companies based on the completion of different environmental indices. It is observed that from four sectors, the highest number of companies from the pharmaceutical and chemical industry discl...

This study intends to investigate the companies' environmental reporting disclosure practices. To achieve the research aim, we have developed 'Environmental Risk Reporting Practices Index for Engineering Industry (ERRPIEI) which includes environmental, energy, waste, water, biodiversity, and supply chain management and design. Additionally, the 'Environmental Risk Reporting Practices Index for Services and Real Estate (ERRPISE)' has been developed by authors that include strategy and governance toward environmental sustainability, reduction, and optimization initiatives, communicating and joining the collective effort, different metrics, and environmental sustainability reporting. Simultaneously, these two indexes are made up of 114 index items. Data is accumulated from 46 companies operating in two different sectors namely engineering (automobile), services, and real estate for the year 2021-2022 from Dhaka Stock Exchange (DSE), Bangladesh. The study revealed that the overall scoring of index items is very petite, with companies providing very insufficient and inappropriate non-financial information, most of the companies scored zero in all our disclosure items. Furthermore, the services, and real estate industry is disclosing more index items on environmental issues than the engineering industry. This study will contribute to the standing literature on highlighting corporate environmental reporting aspects of annual reports as well as providing some insights on the environmental reporting and disclosures to the concerned policy-makers for taking efforts and initiatives for adapting to climate change and securing sustainable development which leads to achieving overall environmental sustainability.

The performance of the food manufacturing sectors in Region XII's Triple Bottom Line (TBL) industries was determined using the study's best fit model. The descriptive-predictive method, which goes beyond descriptivecorrelational analysis, was used in a quantitative non-experimental design. The respondents were selected using stratified sampling. The researcher conducted the survey personally and online using google forms. Data analysis techniques included the mean, multiple regression, Pearson product-moment correlation, and structural equation modeling (SEM). Results showed that financial management practices were high, and responsible leadership, green marketing orientation, and TBL performance were very high. Furthermore, responsible leadership and green marketing orientation significantly influence TBL's performance. The best fit model showed that responsible leadership, as indicated by stakeholder relations, system thinking, ethics and values, change and innovation, and financial management practices, as indicated by investment decisions and financial decisions, best predict TBL performance as indicated by societal, environmental, and economic performance. Nevertheless, responsible leadership, financial management practices, and green marketing orientation abetted supervisors to build TBL performance to improve company sustainability.

This study evaluated the effect of triple bottom line reporting on economic value added of listed manufacturing firms in Nigeria from 2012 to 2019. In the course of study, Ex post facto research design was employed and secondary data were used sourced from the Nigerian Stock Exchange Fact Books and related companies' Annual Financial Reports for the periods covered. To test the hypotheses which were formulated in the study, the researcher adopted the robust panel least square regression technique. The findings revealed that social disclosure had a negative insignificant effect on economic value added while environmental and governance disclosure had a positive significant effect on the economic value added of listed manufacturing firms in Nigeria. It was recommended that policies that will sustain disclosure on environmental issues should be encouraged because this has shown to be beneficial to the health and survival of the firms. Also, valuable financial, material and human resources should be channeled more on policies that relates to improving governance sustainability if the desire is to gain improved economic value.

This study intended to achieve two main objectives, which were to determine the level of sustainability reporting disclosure and to examine the relationship between corporate characteristics and sustainability reporting disclosure. This study used the latest Sustainability Framework introduced by Bursa Malaysia in 2015 as the basis for evaluating and measuring the level of sustainability reporting disclosure. 80 of the top 100 companies by market capitalization in the Malaysian Stock Market were taken as the sample. The published sustainability reports (within the annual reports or stand-alone sustainability reports) from 2017 to 2018 were reviewed and analyzed using the content analysis approach to test the objectives of this study. Drawing on the cy theory perspectives, corporate characteristics, such as firm size, industry type, and assurance statement practices, were chosen as the independent variables. Thefindings showed that firm size, industry type, and assurance statement pr...

This study examined the effect of social and environmental disclosure respectively on gross profit margin (GPM) and return on capital employed (ROCE) of manufacturing firms in Nigeria. This was prompted by the dearth of literature on sustainability reporting (SR) and the inexistence of Nigerian based SR standards and guidelines. The study adopted ex-post facto research design while data were gathered from annual reports and sustainability reports of the 23 sampled companies from the period 2012 to 2021, which represents the International Financial Reporting Standards reporting period in Nigeria as at the time of the study. Finding from the regression analysis showed there is significant positive effect of social disclosure on GPM. However, no significant effect of environmental disclosure was observed on ROCE, which could have been due to other factors outside our scope of study. It is therefore recommended among others that business organizations incorporate SR as part of their rep...

The extent of involvement in Corporate Social Responsibility (CSR) by companies in Nigeria is required in order to know the level of acceptance and actual performance of CSR demands on the companies. This descriptive research design study was carried out using data from the annual reports (2010-2019) of listed non-financial companies in Nigeria. Social and environmental disclosures based on the Global Reporting Initiative framework (GRI-4) were used. Social disclosure is measured as an index score generated from the score of 1 or 0 for disclosures or otherwise on community, donation, employee, health and safety, and customer/complaints. Environmental disclosure represents an index score generated from the score of 1 or 0 for disclosures or otherwise on material, energy, water, biodiversity, emission/greenhouse gas, waste management, product services, and compliance with laws. The companies are involved in activities that contribute more to social sustainability than environmental su...

This is a well-known fact that an individual operates in a complex world filled of boundless requirements. Such accelerated transition makes the market tougher and leads to technical development consistent with the foundations. Thus, businesses are seeking to find innovative solutions so as to include, among others, safe means. Scientific methods in human resources management (HRM) should remain seen as single of these strategies, since preparation programs not only engage in professional skills but can bring value to team leader morale. This reality tends to make the organizational system more efficient. This research is conducted in a large-scale enterprise on domestic consumer service sector. The goal is toward considering the equal of influence of the preparation, based on its incentive connection. Thus, the analysis is divided into three major phases. The differences in literature are established in the first step, and the search for literature is abridged. Second, the case stu...

In this paper, we fi rst analyzed the responsibility reporting literature with an emphasis on the linkage between responsibility reporting and a fi rm's performance and valuation. Based on the literature review, we developed a research question: How does communication via responsibility reporting affect fi rm value? We analyzed the market valuation of listed Finnish fi rms through a conventional valuation model combined with responsibility reporting. The starting point for our valuation was the Ohlson model. We expanded upon the conventional valuation by studying whether communication via responsibility reporting is related to fi rm valuation. Our research question is linked to the broader academic question of whether earnings worth as an information source has been erased over the last few years. In addition, we contribute to the literature that tries to understand the link between corporate social responsibility and fi rm performance/share performance. Specifi cally, we focused on responsibility reporting according to the Global Reporting Initiative (GRI) and especially on whether the existence of these reports provides a further explanation for fi rm value. Our sample was a population type that covered all listed Finnish fi rms that have adopted GRI. No other responsibility reporting practice was used by listed fi rms in their responsibility reporting communication during the years 2002-2005. The other necessary information for valuation models was obtained from Thomson Financial Services (commercial database). The applied model supported the conclusion that communication via GRI responsibility reporting is an important explanatory factor for a fi rm's market value. The result indicates that responsibility reporting is a part of a fi rm's communication tools in order to decrease information asymmetry between managers and investors. In other words, GRI responsibility reporting is called for in order to produce a more precise market valuation of a fi rm.

The Corporate Social Responsibility accommodates businesses in building the Social, Economic and Environmental imperatives and if the firm's wants to grab the full opportunities then transparency is the important aspect for every organization. This study investigated the CSR disclosure association with performance attributes of Indian pharma companies. The study examined the relation of corporate environmental and corporate social responsibility disclosure with age, asset and turnover hypotheses were created to synchronizethe objectives of the study. The study used the secondary data as to examine corporate environmental and socialdisclosure; it required the annual reports of the companies and afterwards disclosure measured through the self constructed index. The study used the liner regression methodto analyze the disclosure. In the conclusion part study revealed that the corporate environment disclosure had the significant relation with Age, Turnover, and Assets of the companies it has been suggested that the companies need to adopt uniform accounting and reporting standards to increase the effectiveness and control for environment. It has been found in the results that the companies less in age have blow level of disclosure then the old companies, similarly companies have huge amount of assets and turnover.

The extent of involvement in Corporate Social Responsibility (CSR) by companies in Nigeria is required in order to know the level of acceptance and actual performance of CSR demands on the companies. This descriptive research design study was carried out using data from the annual reports (2010-2019) of listed non-financial companies in Nigeria. Social and environmental disclosures based on the Global Reporting Initiative framework (GRI-4) were used. Social disclosure is measured as an index score generated from the score of 1 or 0 for disclosures or otherwise on community, donation, employee, health and safety, and customer/complaints. Environmental disclosure represents an index score generated from the score of 1 or 0 for disclosures or otherwise on material, energy, water, biodiversity, emission/greenhouse gas, waste management, product services, and compliance with laws. The companies are involved in activities that contribute more to social sustainability than environmental su...

The extent of involvement in Corporate Social Responsibility (CSR) by companies in Nigeria is required in order to know the level of acceptance and actual performance of CSR demands on the companies. This descriptive research design study was carried out using data from the annual reports (2010-2019) of listed non-financial companies in Nigeria. Social and environmental disclosures based on the Global Reporting Initiative framework (GRI-4) were used. Social disclosure is measured as an index score generated from the score of 1 or 0 for disclosures or otherwise on community, donation, employee, health and safety, and customer/complaints. Environmental disclosure represents an index score generated from the score of 1 or 0 for disclosures or otherwise on material, energy, water, biodiversity, emission/greenhouse gas, waste management, product services, and compliance with laws. The companies are involved in activities that contribute more to social sustainability than environmental sustainability, accounting for an aggregate average performance score of 0.71 (71%) and 0.03 (3%) for social and environmental responsibility respectively. The firms contributed significantly to social responsibility and very little with no significant performance in environmental responsibility. The very low environmental responsibility performance among these firms is worrisome and calls for investigation into the existing national environmental regulatory frameworks.

This study examined the effect of social and environmental disclosure respectively on gross profit margin (GPM) and return on capital employed (ROCE) of manufacturing firms in Nigeria. This was prompted by the dearth of literature on sustainability reporting (SR) and the inexistence of Nigerian based SR standards and guidelines. The study adopted ex-post facto research design while data were gathered from annual reports and sustainability reports of the 23 sampled companies from the period 2012 to 2021, which represents the International Financial Reporting Standards reporting period in Nigeria as at the time of the study. Finding from the regression analysis showed there is significant positive effect of social disclosure on GPM. However, no significant effect of environmental disclosure was observed on ROCE, which could have been due to other factors outside our scope of study. It is therefore recommended among others that business organizations incorporate SR as part of their rep...

This study examined the empirical nexus of global reporting initiative role on environmental reporting and market value addition of manufacturing companies in Nigeria. The methodology adopted for the study was descriptive research design and ex-post facto (quasi non experimental) research design, while multiple regression model was adopted for the analysis of data. Jarque-Bera statistical test was carried out to ascertain the normality in the distribution of data and Lin, Levin, and Chu (LLC) tests were carried out to ascertain stationarity or non-stationarity of the variables. The Kao residual test was used to test the longrun relationships among the variables; Hausman test was applied to choose between fixed effect or random effect. Panel regression was used to analyse the data using fixed effect model. Findings from the multiple regression model indicates that environmental reporting using the global reporting initiative framework has a positive and significant impact on the market value addition of manufacturing companies in Nigeria. The study recommends that manufacturing companies should adopt the global reporting initiative framework to report the environmental footprints of the business operations to enable the manufacturing companies improve their market value to operate competitively and perform sustainably in the long run.

The Sustainable Development Goals (SDGs) are a group of critical global issues identified by the United Nations. The problems posed by the SDGs affect every business. The SDGs are inextricably linked to the three pillars of business sustainability. The stakeholder method is used in this research article to build organic links between the triple bottom line (TBL) approach and the SDGs. India is dedicated to the United Nations SDGs. Attaining the SDGs by 2030 could be essential to the Indian public and private enterprises. The proposed SDG-TBL paradigm advances theoretical knowledge of the elements driving corporate adoption of the SDGs. The ramifications for scholars and practitioners are also discussed in this article.

Purpose-This paper aims to investigate the impact of climate risk funds (CRF), as a moderator variable, on the association between green banking investment (GBI) and financial performance. Design/Methodology/Approach-The research has used secondary data from banks' audited annual reports. The data has been analysed using SPSS version 26 for validating the results. Findings-The findings generated from the data indicate that there is a significant relationship between GBI and financial performance. In addition to that, this relation becomes positively more assertive in the presence of CRF. Originality-This study is one of the first attempts to investigate the causality relationships and the moderating impact of CRF on the relationship between GBI and financial performance in the context of a developing country. Practical Implications-The findings indicate that the demand for green business has increased in developing countries, which facilitates the higher demand for GBI; this has an impact on EPS, which shows the shareholders' concern towards environmentally friendly banking practices.

Human Resource Management (HRM) refers to employee behavior, performance and attitude practices, systems and policies. Training in terms of human capital requires the option of human resources criteria, selection, recruiting, preparation, compensation and evaluation, as well as employee relations, protection and health and justice. Efficient HR activity is an important source of competitive edge in organizations and has a significant connection to organization's success.The paper contains a study which examines the impact of various HRM practices on the performance of an organizations as well as on an individual. To execute the experiment employees of working in I.T companies were chosen from the city of Bengaluru. These respondents were given set of questionnaires in order to take their respective responses. After accumulating the data the results were analyzed and concluded that yes there is an interrelation between the factors of HRM and the performance of the organization.

Numerical values from the financial statements of an organization are used to conduct ratio analysis. Ratio analysis is the most popular way of understanding the financial position of an organization. The capability of a company to meet its short term and long term financial needs can be analyzed using ratio analysis. Ratio analysis utilizes quantitative data for analyzing the financial performance of an organization. There are many kinds of ratios and each of them has a unique purpose. Investors select ratio analysis as the best method for analyzing the company's performance. To evaluate the financial performance of Asian Paints using ratio analysis. To analyze the impact of selected ratios on the net profit margin ratio at Asian Paints. Quantitative research had been used in this work. The financial values from the balance sheet, profit and loss account and cash flow statement have been procured for the selected study period. The hypotheses formulated have been tested using correlation and regression. Other tools like descriptive statistics and graphs have been used to understand the ratios. The financial performance of Asian Paints is better in the last five years. From 2016 onwards there is constant growth in the financial performance of the company. Forecasting shows that there is a positive net profit for the next few years.

The main aim of this paper is to analyse company sustainability disclosure in case of a legitimacy crisis. This work sets out to investigate how the negative externalities of an event reported widely in the media, such as the sinking of the Costa Concordia class cruise ship, have affected sustainability communication, for not only Carnival Corporation & PLC (the parent company of Costa) but also its most direct competitor Royal Caribbean Cruises Ltd. The paper relies on text analysis focusing on the sustainability reports of the two major companies (in terms of market share) in the cruise sector. Authors compared the reports of Carnival Corporation & PLC and its most direct competitor for a five-year period using text mining techniques. Results indicate that an event with social and environmental negative externalities, dominating international media and capable to bring discredit in the eyes of stakeholders, generates a change in the sustainability communication of both companies. ...

The main aim of this paper is to analyse company sustainability disclosure in case of a legitimacy crisis. This work sets out to investigate how the negative externalities of an event reported widely in the media, such as the sinking of the Costa Concordia class cruise ship, have affected sustainability communication, for not only Carnival Corporation & PLC (the parent company of Costa) but also its most direct competitor Royal Caribbean Cruises Ltd. The paper relies on text analysis focusing on the sustainability reports of the two major companies (in terms of market share) in the cruise sector. Authors compared the reports of Carnival Corporation & PLC and its most direct competitor for a five-year period using text mining techniques. Results indicate that an event with social and environmental negative externalities, dominating international media and capable to bring discredit in the eyes of stakeholders, generates a change in the sustainability communication of both companies. ...

The aim of this study is focused on assessing the impact of firm size on environmental disclosure of quoted firms in Nigeria, for the year 2012-2016. The study was undertaken on all companies listed in the Nigeria Stock Exchange (NSE). The study adopted the cross-sectional research design. The study focused on a sample of 82 firms from the total population of 176 firms listed on the Nigeria Stock Exchange for a period of 5 years ranging from 2012 to 2016. The study method of data collection was secondary data in nature, which involved retrieving data from the annual financial statement of the sampled firm in Nigeria. The study employed the usage of Binary Regression techniques as the method of data analysis. From the results of the Binary Logistic Regression, it reveals that the size of quoted firms in Nigeria has a negative coefficient of-0.059173 and a p-value of 0.0574, which shows that a negative relationship exists between ENVD and SIZE even though the relation was significant at 5%. From the results therein, it provides a basis for the rejection of the null hypothesis which assumed that there is no relationship between the size of quoted firms and environmental disclosure. The implication of this is that the disclosure of environmental information is strongly based on the size of firms. It therefore means that the larger a firm is, the more the likelihood of disclosing environmental information in Nigeria. This reveals that smaller firm are unlikely to disclose such environmental information. The study recommends that government should compel companies aspiring to be listed on the Nigeria Stock Exchange to provide environmental risks disclosures as one of the prerequisites for listing and should be enforced to continually provide such environmental disclosures while presenting their annual reports and accounts.