The Experts below are selected from a list of 7656 Experts worldwide ranked by ideXlab platform
Lindsay Lee - One of the best experts on this subject based on the ideXlab platform.
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On the effectiveness of private transnational governance regimes - evaluating Corporate Sustainability Reporting according to the Global Reporting Initiative
Journal of World Business, 2015Co-Authors: Ralf Barkemeyer, Lutz Preuss, Lindsay LeeAbstract:The increasing involvement of multinational enterprises (MNEs) in global governance has been both applauded for its potential to make governance more effective and criticized for lacking democratic legitimization. Hence we investigate the effectiveness of one transnational governance regime, Corporate Sustainability Reporting according to the Global Reporting Initiative (GRI). We found that the GRI has been successful in terms of output effectiveness by promoting the dissemination of Sustainability Reporting, in particular among Asian and South American companies. However, the outcome effectiveness of the GRI is limited as Reporting showed a rather uniform content across countries and sectors which does not reflect materiality considerations. As GRI Reporting does not seem to have facilitated greater company–stakeholder interaction, its impact effectiveness is likely to be limited too.
Ralf Barkemeyer - One of the best experts on this subject based on the ideXlab platform.
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On the effectiveness of private transnational governance regimes - evaluating Corporate Sustainability Reporting according to the Global Reporting Initiative
Journal of World Business, 2015Co-Authors: Ralf Barkemeyer, Lutz Preuss, Lindsay LeeAbstract:The increasing involvement of multinational enterprises (MNEs) in global governance has been both applauded for its potential to make governance more effective and criticized for lacking democratic legitimization. Hence we investigate the effectiveness of one transnational governance regime, Corporate Sustainability Reporting according to the Global Reporting Initiative (GRI). We found that the GRI has been successful in terms of output effectiveness by promoting the dissemination of Sustainability Reporting, in particular among Asian and South American companies. However, the outcome effectiveness of the GRI is limited as Reporting showed a rather uniform content across countries and sectors which does not reflect materiality considerations. As GRI Reporting does not seem to have facilitated greater company–stakeholder interaction, its impact effectiveness is likely to be limited too.
Lutz Preuss - One of the best experts on this subject based on the ideXlab platform.
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On the effectiveness of private transnational governance regimes - evaluating Corporate Sustainability Reporting according to the Global Reporting Initiative
Journal of World Business, 2015Co-Authors: Ralf Barkemeyer, Lutz Preuss, Lindsay LeeAbstract:The increasing involvement of multinational enterprises (MNEs) in global governance has been both applauded for its potential to make governance more effective and criticized for lacking democratic legitimization. Hence we investigate the effectiveness of one transnational governance regime, Corporate Sustainability Reporting according to the Global Reporting Initiative (GRI). We found that the GRI has been successful in terms of output effectiveness by promoting the dissemination of Sustainability Reporting, in particular among Asian and South American companies. However, the outcome effectiveness of the GRI is limited as Reporting showed a rather uniform content across countries and sectors which does not reflect materiality considerations. As GRI Reporting does not seem to have facilitated greater company–stakeholder interaction, its impact effectiveness is likely to be limited too.
Nayana Chandani Swarnapali Rathnayaka Mudiyanselage - One of the best experts on this subject based on the ideXlab platform.
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board involvement in Corporate Sustainability Reporting evidence from sri lanka
Corporate Governance, 2018Co-Authors: Nayana Chandani Swarnapali Rathnayaka MudiyanselageAbstract:The purpose of this paper is to explore the role played by the board of directors in Corporate Sustainability (CS) disclosure within the Asian context in which Sustainability Reporting (SR) is an emerging phenomenon.,Data are collected from a sample of 100 listed Sri Lankan companies over a period of four years (2012-2016), representing practically all the business sectors. This study draws on both agency and resource dependence theories, while binary logistic regression is performed for the data analysis.,The results point out that firms that follow a Sustainability disclosure policy have larger boards, a higher proportion of independent directors and more female directors. Contrary to certain common assumptions, firms that practice Sustainability disclosure are not influenced by dual leadership, board ethnicity and board ownership. This study helps firms to understand whether their boards can influence the Sustainability disclosure choice or not and further, to validate the appropriateness of the agency theory and the resource dependence theory for examining issues of this nature.,This study contributes significantly to the extant literature on this subject by broadening the geographical coverage, which has generally been limited to the West in Corporate disclosure studies.
Kate Kearins - One of the best experts on this subject based on the ideXlab platform.
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Sustainability Reporting – more global than local?
Meditari Accountancy Research, 2016Co-Authors: Sashika Abeydeera, Helen Tregidga, Kate KearinsAbstract:Purpose In recognition of the potential for Buddhism to advance Sustainability, this paper aims to investigate whether Buddhism appears to be informing the Sustainability practices of corporations within a particular national context. Corporate Sustainability reports are used as a site of analysis. Design/methodology/approach Sixteen Corporate Sustainability reports from a set of Sustainability award-winning corporations in Sri Lanka, a country with a strong Buddhist presence, are analysed. Evidence of Buddhist principles and values related to Sustainability is sought to ascertain the extent to which Buddhism is evident in disclosures within the reports. The influence of global institutions is also considered. Findings Analysis reveals surprisingly little evidence of Buddhist principles and values in the Corporate Sustainability reports of these award-winning corporations. Sustainability Reporting practices are revealed to be highly institutionalised by global influences, with the majority of the reports examined explicitly embracing global standardisation. The standardisation of Corporate Sustainability Reporting through the pursuit of globally accepted Reporting frameworks is argued to have caused a disconnect between Buddhism as a prevalent institutional force in the local culture and context and the Corporate representations evident in such Reporting. Potential consequences of this disconnect in relation to the ability for Buddhism to inform Sustainability practices at the organisational level are considered. Originality/value The paper contributes to the literature on Corporate Sustainability Reporting through considering whether local cultural context is represented within such reports and possible reasons and consequences.
