The purpose of this paper is to examine: (1) to what extent Canadian oil and gas firms have adhered to the Canadian Institute of Chartered Accountant proposed guidelines respecting climate change disclosures in their annual reports, and (2) whether the disclosures of these firms can be influenced by their media visibility, the presence and operating characteristics of an environmental committee within the board of directors, their ownership structure, their audit firms, their political exposure and media visibility. The results show that the level of disclosure is very low; however, when the board of directors has an environment committee, the level of disclosure is higher. This is also the case for firms having significant political exposure and strong media visibility, and for those with a widely held ownership structure. Whether or not the audit firm is one of the Big Four, does not make any difference in the level of disclosure.
{"title":"Climate change disclosures: An examination of Canadian oil and gas firms","authors":"Sylvie Berthelot, A. Robert","doi":"10.22164/ISEA.V5I2.61","DOIUrl":"https://doi.org/10.22164/ISEA.V5I2.61","url":null,"abstract":"The purpose of this paper is to examine: (1) to what extent Canadian oil and gas firms have adhered to the Canadian Institute of Chartered Accountant proposed guidelines respecting climate change disclosures in their annual reports, and (2) whether the disclosures of these firms can be influenced by their media visibility, the presence and operating characteristics of an environmental committee within the board of directors, their ownership structure, their audit firms, their political exposure and media visibility. The results show that the level of disclosure is very low; however, when the board of directors has an environment committee, the level of disclosure is higher. This is also the case for firms having significant political exposure and strong media visibility, and for those with a widely held ownership structure. Whether or not the audit firm is one of the Big Four, does not make any difference in the level of disclosure.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"5 1","pages":"106-123"},"PeriodicalIF":0.0,"publicationDate":"2011-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168412","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}
This paper investigates rhetoric applied in 80 Corporate Social Responsibility (CSR) reports in2005. A taxonomy of five distinct rhetorical strategies for describing the purpose of CSR isapplied; Agency (profit), Benefit (collective welfare), Compliance (laws and contracts), Duty(duties), and Ethos (virtue). The findings reveal that very different rhetoric is applied. Ethos isthe most common ethical perspective expressed in the reports, Benefit and Agency are on secondand third place. Specific patterns of ethical reasoning appear to be common, while otherpossible reasoning strategies are rare. The most prevalent pattern of ethical reasoning is to linkAgency and Benefit perspectives, claiming that Benefit is done for the sake of Agency. Thesefindings constitute a new approach in CSR research.
{"title":"Companies' Ethical Commitment: An Analysis Of The Rhetoric In CSR Reports","authors":"C. D. Ditlev-Simonsen, Søren H. Wenstøp","doi":"10.22164/ISEA.V5I1.55","DOIUrl":"https://doi.org/10.22164/ISEA.V5I1.55","url":null,"abstract":"This paper investigates rhetoric applied in 80 Corporate Social Responsibility (CSR) reports in2005. A taxonomy of five distinct rhetorical strategies for describing the purpose of CSR isapplied; Agency (profit), Benefit (collective welfare), Compliance (laws and contracts), Duty(duties), and Ethos (virtue). The findings reveal that very different rhetoric is applied. Ethos isthe most common ethical perspective expressed in the reports, Benefit and Agency are on secondand third place. Specific patterns of ethical reasoning appear to be common, while otherpossible reasoning strategies are rare. The most prevalent pattern of ethical reasoning is to linkAgency and Benefit perspectives, claiming that Benefit is done for the sake of Agency. Thesefindings constitute a new approach in CSR research.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"5 1","pages":"65-81"},"PeriodicalIF":0.0,"publicationDate":"2011-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168336","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}
This paper investigates the history of, and trends in, non-financial reporting, based on title analysis. The database consists of the titles of non-financial reports issued by FT 500 corporations from 1989 to 2007. The frequency and development of the three key words environment, sustainability and responsibility (coded as “environment”, “sustainab” and “responsib” to catch relevant versions) are investigated. The key words were initially applied by a few companies, and then grew in popularity. While “sustainab” and “responsib” are still growing in popularity, “environment” grew, peaked around 2002 and then reduced in frequency as a term in the titles. Based on business theories, the paper discusses alternative explanations for why corporations introduced the new key words in their non-financial reports. Whereas issuing non-financial reports can be understood from a legitimacy perspective, the introduction of new key words in the titles can be explained by a multitude of alternative theories.
{"title":"Historical Account of Key Words in Non-Financial Report Titles (A review of FT 500 corporations from 1989 to 2007)","authors":"C. D. Ditlev-Simonsen","doi":"10.22164/ISEA.V4I2.51","DOIUrl":"https://doi.org/10.22164/ISEA.V4I2.51","url":null,"abstract":"This paper investigates the history of, and trends in, non-financial reporting, based on title analysis. The database consists of the titles of non-financial reports issued by FT 500 corporations from 1989 to 2007. The frequency and development of the three key words environment, sustainability and responsibility (coded as “environment”, “sustainab” and “responsib” to catch relevant versions) are investigated. The key words were initially applied by a few companies, and then grew in popularity. While “sustainab” and “responsib” are still growing in popularity, “environment” grew, peaked around 2002 and then reduced in frequency as a term in the titles. Based on business theories, the paper discusses alternative explanations for why corporations introduced the new key words in their non-financial reports. Whereas issuing non-financial reports can be understood from a legitimacy perspective, the introduction of new key words in the titles can be explained by a multitude of alternative theories.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"4 1","pages":"136-148"},"PeriodicalIF":0.0,"publicationDate":"2010-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168202","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}
This article describes the outline and main first results of the UNIDO TEST (Transfer of Proven Practices for Environmentally Sound Technologies) program, which uses Environmental Management Accounting (EMA) for setting the baseline for calculating savings achieved by the Cleaner Production approach. The project focuses on the Rio Blanco basin in North Western Honduras and applies an integrated approach for improving industrial water management, pollution reduction and productivity.
{"title":"Environmental Management Accounting (EMA) Case Studies in Honduras –an Integrated UNIDO Project","authors":"C. Jasch, D. Ayres, L. Bernaudat","doi":"10.22164/ISEA.V4I2.48","DOIUrl":"https://doi.org/10.22164/ISEA.V4I2.48","url":null,"abstract":"This article describes the outline and main first results of the UNIDO TEST (Transfer of Proven Practices for Environmentally Sound Technologies) program, which uses Environmental Management Accounting (EMA) for setting the baseline for calculating savings achieved by the Cleaner Production approach. The project focuses on the Rio Blanco basin in North Western Honduras and applies an integrated approach for improving industrial water management, pollution reduction and productivity.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"4 1","pages":"89-103"},"PeriodicalIF":0.0,"publicationDate":"2010-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168544","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：