SRPN: Corporate Reporting (Topic)最新文献

On Earnings and Cash Flows as Predictors of Future Cash Flows 论盈余和现金流量作为未来现金流量的预测指标

SRPN: Corporate Reporting (Topic) Pub Date : 2021-04-28 DOI: 10.2139/ssrn.3842963

R. Ball, Valeri V. Nikolaev

引用次数: 21

Constrained by Accounting: Examining How Current Accounting Practice is Constraining the Net Zero Transition 受会计约束:检视现行会计实务如何制约净零转型

SRPN: Corporate Reporting (Topic) Pub Date : 2021-03-23 DOI: 10.2139/SSRN.3811577

A. Watson, T. Zochowski, R. D. McGarvey

引用次数: 0

Why is Corporate Virtue in the Eye of the Beholder? The Case of ESG Ratings 为什么企业美德是由旁观者的眼光决定的?ESG评级案例

SRPN: Corporate Reporting (Topic) Pub Date : 2021-02-26 DOI: 10.2308/TAR-2019-0506

Dane M. Christensen, George Serafeim, A. Sikochi

引用次数: 208

Corporate Sustainability Reporting: Empirical Evidence From Ghana 企业可持续发展报告:来自加纳的经验证据

SRPN: Corporate Reporting (Topic) Pub Date : 2020-07-13 DOI: 10.31014/aior.1992.03.03.256

M. Pobbi, E. Anaman, Richmond Sam Quarm

{"title":"Corporate Sustainability Reporting: Empirical Evidence From Ghana","authors":"M. Pobbi, E. Anaman, Richmond Sam Quarm","doi":"10.31014/aior.1992.03.03.256","DOIUrl":"https://doi.org/10.31014/aior.1992.03.03.256","url":null,"abstract":"Global concerns have over the years, been raised over the impact that business operations have on the environment. In response to these growing concerns, companies have begun to provide comprehensive disclosures on the environmental and social impact of their business operations. In this study, we sought to review the trends in disclosure practices as well as examine the extent to which companies are complying with the sustainability reporting guidelines in Ghana. The contextual data from the Akoben special audit on industrial operations supplemented with face-to-face interviews with important stakeholder groups served as the main data source for the study. The findings of this study showed that, even though the general trend in the environmental disclosures has increased over-time, the overall performance ratings of business operations did not meet the standards required for environmental disclosures. Based on the findings, we recommend that in the design and implementation of the rating programme, a broad consultation and active participation of all stakeholder groups must be encouraged to ensure the effectiveness of the programme. Additionally, the regulatory institutions need to be adequately resource by the government in order to strengthen their enforcement and monitoring roles.","PeriodicalId":240153,"journal":{"name":"SRPN: Corporate Reporting (Topic)","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115428862","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

The Agency of Greenwashing 洗绿机构

SRPN: Corporate Reporting (Topic) Pub Date : 2020-06-01 DOI: 10.2139/ssrn.3629608

M. Ghitti, Gianfranco Gianfrate, L. Palma

引用次数: 2

Assessing the Influence of Auditor Quality on the Magnitude of Sustainability Disclosure During a Disclosure Regime Change 评估披露制度变更过程中审计师素质对可持续性披露规模的影响

SRPN: Corporate Reporting (Topic) Pub Date : 2019-09-26 DOI: 10.2139/ssrn.3459892

Mitchell Van der Zahn, L. Cong

{"title":"Assessing the Influence of Auditor Quality on the Magnitude of Sustainability Disclosure During a Disclosure Regime Change","authors":"Mitchell Van der Zahn, L. Cong","doi":"10.2139/ssrn.3459892","DOIUrl":"https://doi.org/10.2139/ssrn.3459892","url":null,"abstract":"Our study examines the proposition that auditor quality was a significant determinant of the magnitude of sustainability disclosure during the transition from a ‘voluntary’ to ‘comply or explain’ mandated disclosure regime in the Singapore context. In addition, we also examine the influence of auditor quality features on (a) the annual change in sustainability disclosure and (b) the option after enforcement of the ‘comply or explain’ mandate for a firm to issue a standalone or integrated sustainability report. The observation period for our study is from April 1, 2014 to March 31, 2019, with data collected from 436 SGX public firms listed continuous during the observation period enabling empirical analysis to be based on 1,744 firm-year observations. Evidence presented in our paper indicates that the extent and range of sustainability disclosure in the annual reports of SGX publicly listed companies increased significantly across the entire observation window. Regression and fixed-effects panel data analysis indicates firms engaging a Big4 audit firm and/or industry specialist disclosed significantly more sustainability information. Meanwhile, we find a significant negative association between the delay in issuing the independent audit report and the magnitude of sustainability disclosure. Auditor independence is found to be insignificant. Auditor quality features, meanwhile, did not appear to be significant determinants of the annual change in sustainability disclosure during the observation window, or the decision of a firm to issue a standalone sustainability report versus an integrated sustainability/annual report.","PeriodicalId":240153,"journal":{"name":"SRPN: Corporate Reporting (Topic)","volume":"226 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124469630","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

¿Cómo vincular la información que brinda la contabilidad de gestión ambiental con los proyectos de inversión? (How to Link the Information Provided by Environmental Management Accounting With Investment Projects?) 如何将环境管理会计提供的信息与投资项目联系起来?(如何将环境管理会计提供的资料与投资项目联系起来?)

SRPN: Corporate Reporting (Topic) Pub Date : 2019-01-29 DOI: 10.18601/16577175.N23.02

Daniel Isaac Roque, Marlene Cañizares Roig

引用次数: 2

Role of Professional Organizations in Improving the Disclosure Performance of Corporate Houses at the Global Level 专业组织在全球范围内改善公司信息披露绩效中的作用

SRPN: Corporate Reporting (Topic) Pub Date : 2019-01-11 DOI: 10.9734/AJEBA/2018/46740

A. N., D. M. S., B. V

引用次数: 0

Social Performance Disclosure Practices in Indian Oil Companies - An Analysis of GRI-G4 Guidelines 印度石油公司的社会绩效披露实践——GRI-G4指南分析

SRPN: Corporate Reporting (Topic) Pub Date : 2018-11-28 DOI: 10.9734/jemt/2018/45814

A. N., M. Ashok, D. M. S.

{"title":"Social Performance Disclosure Practices in Indian Oil Companies - An Analysis of GRI-G4 Guidelines","authors":"A. N., M. Ashok, D. M. S.","doi":"10.9734/jemt/2018/45814","DOIUrl":"https://doi.org/10.9734/jemt/2018/45814","url":null,"abstract":"Business is one of the members of the society because it starts and ends its operation within the society so it has to consider its obligations and responsibility towards the society in which it is established. Business organisations having a special interest on the society along with its \u0000operational performance will sustain in the society for the long-run. There are several people who are having a direct and indirect association towards society such as owners, workers, consumers, financial institutions, and the public at large. For this group of interested people, business must \u0000communicate the information regarding to financial, environmental and societal performance of the business. The present study is intended to analyse the disclosure practices of social performance by the Indian oil companies. For the purpose of the study data was collected based on secondary sources and collected data is analysed with the help of content analysis technique, cooke’s compliance index, t-test. The study found that there is a difference in social disclosure of Indian oil companies and GRI-G4 guidelines and also found that there is an improvement in disclosure level of social information over the period of time.","PeriodicalId":240153,"journal":{"name":"SRPN: Corporate Reporting (Topic)","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134100842","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Constructing ExxonMobil's First Integrated Report: An Experiment 构建埃克森美孚第一份综合报告:一项实验

SRPN: Corporate Reporting (Topic) Pub Date : 2018-03-21 DOI: 10.2139/SSRN.3145369

R. Eccles, Michael P. Krzus

{"title":"Constructing ExxonMobil's First Integrated Report: An Experiment","authors":"R. Eccles, Michael P. Krzus","doi":"10.2139/SSRN.3145369","DOIUrl":"https://doi.org/10.2139/SSRN.3145369","url":null,"abstract":"While interest in integrated reporting is growing, the number of listed companies issuing such reports remains a very small minority. Common concerns expressed by companies include complexity, cost, and litigation risk. To address these concerns, we decided to conduct an experiment answering the question of “Is it possible and, if so, how difficult would it be to construct an integrated report for a company based on information from documents the company has placed in the public domain?” For our experiment we chose ExxonMobil. We were able to construct a decent integrated report for the year 2016 in about 40 hours. This suggests that the concerns companies have about integrated reporting are exaggerated. We are working to develop an “Integrated Report Generator Tool (IRGT)” that will use natural language processing and artificial intelligence technologies to produce an integrated report for any listed company in the world. These reports would be freely available. If we are successful in developing such a tool, an interim technology solution will solve the problem of the dearth of integrated reports. Ideally, these freely available integrated reports will encourage companies to produce their own.","PeriodicalId":240153,"journal":{"name":"SRPN: Corporate Reporting (Topic)","volume":"110 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132530100","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1