FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W1805908560> ?p ?o ?g. }

• W1805908560 endingPage "118" @default.
• W1805908560 startingPage "103" @default.
• W1805908560 abstract "Disclosure is an important communication channel that can enhance corporate transparency and accountability and improve engagement with numerous stakeholders. Corporate environmental disclosure has garnered attention globally in recent years across multiple stakeholders groups including businesses, investors, watch groups and legislative branches of governments etc. for its far-reaching social and economic implications. It has become a major challenge for business organizations to address and deal with environmental issues, in particular for multinational enterprises as part of their legitimacy and meeting stakeholders’ expectations. Again, the need for stakeholders’ response to corporate environmental reports has been reiterated in extant literature; however there remains lack of adequate response from stakeholders for the inability for corporations to identify specific environmental issues that stakeholders expect companies to disclose to assure them of corporate legitimacy. To respond to this gap, this study contributes to knowledge by highlighting specific areas of importance which companies in both developed and emerging economies can address in order to encourage report users and stakeholders to positively respond to their assured environmental reports. This study, therefore, focuses on environmental disclosure in multinational companies in both developed (Australia and United Kingdom) and emerging (South Africa) economies. Building on both legitimacy and stakeholders’ theories and Global Reporting initiative (GRI) disclosure guidelines (G3), the study applies hierarchical regression modelling to examine the influences of stakeholder, legitimacy, financial and demographic variables on the ‘preservation’, ‘responsibility’ and ‘initiatives’ aspects of environmental disclose of 67 companies operating in these three countries over a period of two years from 2008 to 2009. Empirical results indicated that return on assets and industry sector were significantly predictive of both preservation and responsibility components. Again, firm age was predictive of preservation and initiatives components, while assurance was predictive of initiatives and responsibility components. On the other hand, firm size and board structure were predictive of only the initiatives component and not the preservation and responsibility components. However, diversification, ownership, internal policy, other financial variables appear to have no influence on any environmental components. These findings have implications for companies, investors, policy makers and stakeholders at large. Environmentally sensitive companies could be encouraged to allocate more resources in order to increase their environmental activities and disclosure. From a policy perspective, the results could form part of the inputs to be considered in the future GRI guidelines. Similarly, policy makers also can take note in formulating environmental policies to address both social and economic implications." @default.
• W1805908560 created "2016-06-24" @default.
• W1805908560 creator A5028171027 @default.
• W1805908560 creator A5049860398 @default.
• W1805908560 date "2015-01-01" @default.
• W1805908560 modified "2023-09-25" @default.
• W1805908560 title "Environmental reporting in the UK, Australia, and South African multinational companies" @default.
• W1805908560 cites W119381702 @default.
• W1805908560 cites W1491794515 @default.
• W1805908560 cites W1509139032 @default.
• W1805908560 cites W1526206440 @default.
• W1805908560 cites W1527311855 @default.
• W1805908560 cites W1544819587 @default.
• W1805908560 cites W1558717801 @default.
• W1805908560 cites W1971151923 @default.
• W1805908560 cites W1977196980 @default.
• W1805908560 cites W1981002020 @default.
• W1805908560 cites W1986286281 @default.
• W1805908560 cites W2004615518 @default.
• W1805908560 cites W2006009694 @default.
• W1805908560 cites W2014181466 @default.
• W1805908560 cites W2014402609 @default.
• W1805908560 cites W2029801655 @default.
• W1805908560 cites W2035307614 @default.
• W1805908560 cites W2042660114 @default.
• W1805908560 cites W2049525874 @default.
• W1805908560 cites W2050984758 @default.
• W1805908560 cites W2055013323 @default.
• W1805908560 cites W2068710325 @default.
• W1805908560 cites W2069043250 @default.
• W1805908560 cites W2071628563 @default.
• W1805908560 cites W2081282854 @default.
• W1805908560 cites W2081465695 @default.
• W1805908560 cites W2086344942 @default.
• W1805908560 cites W2087440461 @default.
• W1805908560 cites W2092346088 @default.
• W1805908560 cites W2109559835 @default.
• W1805908560 cites W2131353996 @default.
• W1805908560 cites W2159401492 @default.
• W1805908560 cites W2161420161 @default.
• W1805908560 cites W2161663387 @default.
• W1805908560 cites W2162412465 @default.
• W1805908560 cites W2164639462 @default.
• W1805908560 cites W2164800850 @default.
• W1805908560 cites W2172271925 @default.
• W1805908560 cites W2319856444 @default.
• W1805908560 cites W2320376339 @default.
• W1805908560 cites W2752617332 @default.
• W1805908560 cites W2991928307 @default.
• W1805908560 cites W3121777248 @default.
• W1805908560 cites W3124554257 @default.
• W1805908560 cites W3125001043 @default.
• W1805908560 cites W3149326713 @default.
• W1805908560 cites W646443628 @default.
• W1805908560 cites W2028840291 @default.
• W1805908560 doi "https://doi.org/10.1353/jda.2015.0117" @default.
• W1805908560 hasPublicationYear "2015" @default.
• W1805908560 type Work @default.
• W1805908560 sameAs 1805908560 @default.
• W1805908560 citedByCount "2" @default.
• W1805908560 countsByYear W18059085602016 @default.
• W1805908560 countsByYear W18059085602021 @default.
• W1805908560 crossrefType "journal-article" @default.
• W1805908560 hasAuthorship W1805908560A5028171027 @default.
• W1805908560 hasAuthorship W1805908560A5049860398 @default.
• W1805908560 hasConcept C10138342 @default.
• W1805908560 hasConcept C121087249 @default.
• W1805908560 hasConcept C121955636 @default.
• W1805908560 hasConcept C141261163 @default.
• W1805908560 hasConcept C144133560 @default.
• W1805908560 hasConcept C158016649 @default.
• W1805908560 hasConcept C17744445 @default.
• W1805908560 hasConcept C199539241 @default.
• W1805908560 hasConcept C201305675 @default.
• W1805908560 hasConcept C2776007630 @default.
• W1805908560 hasConcept C2780233690 @default.
• W1805908560 hasConcept C2780984029 @default.
• W1805908560 hasConcept C39549134 @default.
• W1805908560 hasConcept C46295352 @default.
• W1805908560 hasConcept C83009810 @default.
• W1805908560 hasConcept C94625758 @default.
• W1805908560 hasConceptScore W1805908560C10138342 @default.
• W1805908560 hasConceptScore W1805908560C121087249 @default.
• W1805908560 hasConceptScore W1805908560C121955636 @default.
• W1805908560 hasConceptScore W1805908560C141261163 @default.
• W1805908560 hasConceptScore W1805908560C144133560 @default.
• W1805908560 hasConceptScore W1805908560C158016649 @default.
• W1805908560 hasConceptScore W1805908560C17744445 @default.
• W1805908560 hasConceptScore W1805908560C199539241 @default.
• W1805908560 hasConceptScore W1805908560C201305675 @default.
• W1805908560 hasConceptScore W1805908560C2776007630 @default.
• W1805908560 hasConceptScore W1805908560C2780233690 @default.
• W1805908560 hasConceptScore W1805908560C2780984029 @default.
• W1805908560 hasConceptScore W1805908560C39549134 @default.
• W1805908560 hasConceptScore W1805908560C46295352 @default.
• W1805908560 hasConceptScore W1805908560C83009810 @default.
• W1805908560 hasConceptScore W1805908560C94625758 @default.
• W1805908560 hasIssue "6" @default.

• next