Relationship Between Environmental Reports and Environmental Performance: A case of the Processing Industry in the Republic of Slovenia

IF 1.5 Q3 MANAGEMENT

Organizacija Pub Date : 2023-11-01 DOI:10.2478/orga-2023-0021

Sonja Fink Babič, Roberto Biloslavo, Borut Kodric

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引用次数: 0

Abstract

Abstract Background/Purpose Environmental protection issues faced by companies constitute a challenging research topic. The main objective of the study was to research if companies’ environmental performance relates to the quality of information contained in the environmental reports. Methods In order to assess the environmental performance of companies involved we develop the Environmental Performance Index based on the Slovenian Environment Agency’s data on emissions in air, water and waste. We measured the correlation between the Environmental Performance Index and quality of environmental reporting using Spearman’s correlation coefficient. Results and Conclusion The results of our analyses revealed that there is no significant correlation between companies’ environmental performance and the quality of their environmental reporting. However, the reasons for the obtained result can be at least partially attributed to the low quality level of analysed environmental reports. This is a reason why the calculated correlation is not as tangible as it would be if company reports would provide more information and therefore more data for analysis. Our findings suggest that voluntary environmental reporting should be complemented by legally defined mandatory elements for such reporting.

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环境报告与环境绩效之间的关系：斯洛文尼亚共和国加工业案例

摘要背景/目的公司面临的环境保护问题是一个具有挑战性的研究课题。本研究的主要目的是探讨公司的环境绩效是否与环境报告中的信息质量有关。方法为了评估相关公司的环境绩效，我们根据斯洛文尼亚环境署关于空气、水和废物排放的数据制定了环境绩效指数。我们使用斯皮尔曼相关系数测量了环境绩效指数与环境报告质量之间的相关性。结果与结论我们的分析结果表明，公司的环境绩效与其环境报告质量之间没有明显的相关性。然而，造成这一结果的原因至少可以部分归咎于所分析的环境报告质量水平较低。因此，如果公司报告能够提供更多的信息，从而提供更多的分析数据，那么计算出的相关性就不会那么明显。我们的研究结果表明，自愿性环境报告应辅以法律规定的强制性报告要素。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Organizacija MANAGEMENT-

CiteScore

3.50

自引率

15.80%

发文量

审稿时长

16 weeks

期刊介绍： Organizacija (Journal of Management, Information Systems and Human Resources) is an interdisciplinary peer reviewed journal that seeks both theoretical and practical papers devoted to managerial aspects of the subject matter indicated in the title. In particular the journal focuses on papers which cover state-of art developments in the subject area of the journal, its implementation and use in the organizational practice. Organizacija is covered by numerous Abstracting & Indexing services, including SCOPUS.