9 research outputs found
Environmental Disclosure: An Empirical Study Of Corporate Communication In Canada And The Role Of Accounting
This empirical thesis provides an in-depth description of the evolution and the current state of environmental disclosure in Canada. A multi-dimensional classification framework was specifically designed for this thesis to perform content analysis of environmental disclosure. The framework was developed with 25 sub-categories to capture: subject matter being discussed; type of information used; location of information in the annual report; and tense of information. This classification framework will be useful in future to analyze other aspects of environmental disclosure.;A random sample of 183 annual reports from 40 companies listed on the TSE; one environmental report; 79 pieces of additional external disclosure; and 17 interviews with disclosure preparers in eight companies were utilized to address five basic questions: (1) What is the quantity and nature of the environmental disclosure currently being provided in annual reports and other media? (2) Has there been a change in the quantity and nature of environmental disclosure over time? (3) What are the characteristics of firms providing environmental disclosure? (4) What is the extent of accounting information found in the environmental disclosure and what is the role of accountants in producing the environmental disclosure? (5) What is the management process behind the production of environmental disclosure?;The following conclusions were reached: (1) Although environmental performance reporting is an increasing trend, the phenomenon has been present for at least two decades. (2) Companies providing environmental disclosure tend to be large firms and the pulp and paper industry produces the most environmental disclosure. Profitability has no effect on environmental disclosure practices. (3) Only twenty-five percent of the environmental disclosure classified was found to be accounting information. Of eight companies interviewed, only one had an accountant responsible for the preparation of environmental disclosure.;The interview results, which reveal current management practice, were cast in the Gibbins, Richardson and Waterhouse (1990) model of disclosure management. Although the model was supported, some refinements were suggested
Indigenous Peoples, Mining and Impacts & Benefit Agreements: Who is Keeping Score?
This presentation covers the subjects of * Score-keeping; * Indigenous Peoples; * Mining and Indigenous Peoples; * Impact and Benefit Agreements (emphasis on Canada); and IBA Saskatchewan example
Histories, Rationales, Voluntary Standards and Future Prospects or Sustainability Reporting: CSR, GRI, IIRC and Beyond
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Histories, Rationales, Voluntary Standards and Future Prospects or Sustainability Reporting: CSR, GRI, IIRC and Beyond
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Should we expect exemplary integrated reporting to increase organisational ESG ratings?
The aim of this chapter is to assess whether firms which have been recognised for exemplary integrated reporting () should see an increase in their Environmental, Social and Governance (ESG) ratings, or indeed, whether firms that rate highly for their ESG performance manage to produce exemplary integrated reports. Studying 111 firms worldwide recognised for their excellent , the number of accolades awarded was estimated against their ESG ratings over six years from 2012–2017. The reverse relationship was also explored, together with regressions using the determinants of the CSR score; environmental, social and governance. Finally a necessary condition analysis (NCA) was carried out to ascertain whether having a good ESG score is a prerequisite for producing an exemplary integrated report (and vice versa). There appears to be no correlation between companies producing exemplary  and their ESG ratings; nor indeed the reverse. However, there was some evidence that firms producing exemplary  have higher governance scores and in turn, higher governance scores appear linked to more exemplary . There were no findings for the other two determinants of ESG (environmental and social). There was also no indication that having a good ESG score is a prerequiste for producing an exemplary integrated report based on the NCA. This chapter is of interest to practitioners and academics since it is the first study to consider whether there is a link between exemplary  and highly rated ESG scores. It is also the first study to use the novel methodology of NCA in this arena to determine whether one ( or high ESG scores) is a prerequisite for the other. Given the relative low numbers of firms using  the results may lack generalisability, however the results are positive in that firms are not constrained by having to produce an exemplary integrated report in order to increase ESG ratings, should this be a corporate objective.The aim of this chapter is to assess whether firms which have been recognised for exemplary integrated reporting () should see an increase in their Environmental, Social and Governance (ESG) ratings, or indeed, whether firms that rate highly for their ESG performance manage to produce exemplary integrated reports. Studying 111 firms worldwide recognised for their excellent , the number of accolades awarded was estimated against their ESG ratings over six years from 2012–2017. The reverse relationship was also explored, together with regressions using the determinants of the CSR score; environmental, social and governance. Finally a necessary condition analysis (NCA) was carried out to ascertain whether having a good ESG score is a prerequisite for producing an exemplary integrated report (and vice versa). There appears to be no correlation between companies producing exemplary  and their ESG ratings; nor indeed the reverse. However, there was some evidence that firms producing exemplary  have higher governance scores and in turn, higher governance scores appear linked to more exemplary .
There were no findings for the other two determinants of ESG (environmental and social). There was also no indication that having a good ESG score is a prerequiste for producing an exemplary integrated report based on the NCA. This chapter is of interest to practitioners and academics since it is the first study to consider whether there is a link between exemplary  and highly rated ESG scores. It is also the first study to use the novel methodology of NCA in this arena to determine whether one ( or high ESG scores) is a prerequisite for the other. Given the relative low numbers of firms using  the results may lack generalisability, however the results are positive in that firms are not constrained by having to produce an exemplary integrated report in order to increase ESG ratings, should this be a corporate objective