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Determinants of GRI-based sustainability reporting: evidence from an emerging economy

Author

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  • Nurlan Orazalin
  • Monowar Mahmood

Abstract

Purpose - The purpose of this paper is to investigate the extent and determinants of sustainability performance disclosures reported by publicly traded companies in Kazakhstan by using the Global Reporting Initiative (GRI) framework. Among the different possible determinants, stand-alone sustainability reporting (SR), reporting language, leverage, cash flow capacity, profitability, size, age and auditor type were selected to investigate their impacts on the quality and scope of sustainability information. Design/methodology/approach - The study analyzes data from publicly traded companies at the Kazakhstani Stock Exchange for the years 2013–2015. To investigate the extent, nature and quality of sustainability reports, the study measures and analyzes economic, environmental and social performance parameters, as suggested in the GRI guidelines. Findings - The results indicate that determinants such as stand-alone reporting, reporting language, firm profitability, firm size and auditor type substantially influence the extent, nature and quality of sustainability-reporting practices of Kazakhstani companies. Practical implications - The findings of the study suggest that managers, practitioners, regulators and policy makers in emerging economies should adopt the GRI guidelines to report sustainability performance disclosures and focus on specific factors to improve the quality of sustainability disclosures. Originality/value - This study is one of the first studies to investigate the extent, nature and possible determinants of corporate SR in central Asian-emerging economies.

Suggested Citation

  • Nurlan Orazalin & Monowar Mahmood, 2019. "Determinants of GRI-based sustainability reporting: evidence from an emerging economy," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 10(1), pages 140-164, September.
    • Handle: RePEc:eme:jaeepp:jaee-12-2018-0137
    DOI: 10.1108/JAEE-12-2018-0137
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    Citations

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    Cited by:

    1. Ogah, Inalegwu & Dr Lambe, Isaac & Professor Aza, Mangba Solomon, 2024. "Governance and Social Sustainability Reporting and Financial Performance of Listed Oil and Gas Firms in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(1), pages 651-670, January.
    2. Ogah, Inalegwu & Dr. Lambe, Isaac & Professor. Aza, Mangba Solomon, 2024. "Economic & Social Sustainability Reporting and Financial Performance of Listed Oil and Gas Firms in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(8), pages 188-206, August.
    3. Ana Zrnic & Dubravka Pekanov & Ivana Fosi?, 0000. "GRI-based Sustainability Reporting in the European Union Energy Sector: A Comprehensive Overview," Proceedings of Economics and Finance Conferences 14115959, International Institute of Social and Economic Sciences.
    4. Sunday Nosa Ugbogbo & Tracy Eghosa Obamwonyi, 2023. "Sustainability Reporting and Financial Performance of Quoted Consumer Goods Companies in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(6), pages 1608-1636, June.

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