IDEAS home Printed from https://ideas.repec.org/h/mgt/micp11/707-722.html
   My bibliography  Save this book chapter

Corporate Sustainability Reporting: Opportunities and Challenges in a Post-Transition Country

Author

Listed:
  • Sonja Fink Babic

    (University of Primorska, Slovenia)

  • Roberto Biloslavo

    (University of Primorska, Slovenia)

Abstract

The aim of our study was to research corporate sustainability reporting. To this end, we developed a model of indicators and used it to examine corporate websites and annual/sustainability reports published on the web. Our study found that Slovenian corporate sustainability reporting is still in an initial stage, considering that, for the most part, companies fail to provide a significant share of comprehensive information. This is particularly obvious in the environmental part of sustainability reporting. A comparison of environmental and social aspects of reporting shows that companies tend to report social information more comprehensively.

Suggested Citation

  • Sonja Fink Babic & Roberto Biloslavo, 2011. "Corporate Sustainability Reporting: Opportunities and Challenges in a Post-Transition Country," MIC 2011: Managing Sustainability? Proceedings of the 12th International Conference, Portorož, 23–26 November 2011 [Selected Papers],, University of Primorska, Faculty of Management Koper.
    • Handle: RePEc:mgt:micp11:707-722
    as

    Download full text from publisher

    File URL: http://www.fm-kp.si/zalozba/ISBN/978-961-266-112-0/papers/MIC4189.pdf
    File Function: full text in English
    Download Restriction: no
    File URL: http://www.fm-kp.si/zalozba/ISBN/978-961-266-113-7.pdf
    File Function: Conference Programme with Abstracts
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Aly Salama, 2009. "Egypt: Social Responsibility Disclosure Practices," Springer Books, in: Samuel O. Idowu & Walter Leal Filho (ed.), Global Practices of Corporate Social Responsibility, chapter 16, pages 325-342, Springer.
    2. Ataur Rahman Belal & Vasily Lubinin, 2009. "Russia: Corporate Social Disclosures," Springer Books, in: Samuel O. Idowu & Walter Leal Filho (ed.), Global Practices of Corporate Social Responsibility, chapter 8, pages 165-179, Springer.
    3. Jyrki Niskanen & Terhi Nieminen, 2001. "The objectivity of corporate environmental reporting: a study of Finnish listed firms' environmental disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 10(1), pages 29-37, January.
    4. Dulacha Barako & Alistair Brown, 2008. "Corporate social reporting and board representation: evidence from the Kenyan banking sector," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 12(4), pages 309-324, November.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Rupjyoti Saha & K. C. Kabra, 2020. "Corporate Governance and Voluntary Disclosure: A Synthesis of Empirical Studies," Business Perspectives and Research, , vol. 8(2), pages 117-138, July.
    2. Ahmed Ayman & Moataz El-Helaly & Nermeen Shehata, 2019. "Board diversity and earnings news dissemination on Twitter in the UK," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 715-734, September.
    3. Truc (Peter) Do & Kathleen Herbohn, 2024. "The impact of board ethnic diversity and Chief Executive Officer role on corporate social responsibility," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 575-605, March.
    4. Ozbek, O. Volkan, 2021. "Market Performance of Spun-Off Subsidiaries: Effects of Board Independence and Directors’ Industry Experience," American Business Review, Pompea College of Business, University of New Haven, vol. 24(1), pages 249-267, May.
    5. Mauro Sciarelli & Mario Tani & Giovanni Landi & Ornella Papaluca, 2019. "The Impact of Social Responsibility Disclosure on Corporate Financial Health: Evidences from Some Italian Public Companies," International Business Research, Canadian Center of Science and Education, vol. 12(3), pages 109-122, March.
    6. Ioana Sofian & Mădălina Dumitru, 2017. "The Compliance of the Integrated Reports Issued by European Financial Companies with the International Integrated Reporting Framework," Sustainability, MDPI, vol. 9(8), pages 1-16, July.
    7. Cuadrado-Ballesteros, Beatriz & Rodríguez-Ariza, Lázaro & García-Sánchez, Isabel-María, 2015. "The role of independent directors at family firms in relation to corporate social responsibility disclosures," International Business Review, Elsevier, vol. 24(5), pages 890-901.
    8. Ntim, Collins G. & Lindop, Sarah & Thomas, Dennis A., 2013. "Corporate governance and risk reporting in South Africa: A study of corporate risk disclosures in the pre- and post-2007/2008 global financial crisis periods," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 363-383.
    9. Despina Galani & Efthymios Gravas & Antonios Stavropoulos, 2012. "Company Characteristics and Environmental Policy," Business Strategy and the Environment, Wiley Blackwell, vol. 21(4), pages 236-247, May.
    10. Isabel‐María García‐Sánchez & Nazim Hussain & Jennifer Martínez‐Ferrero & Emiliano Ruiz‐Barbadillo, 2019. "Impact of disclosure and assurance quality of corporate sustainability reports on access to finance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 832-848, July.
    11. Samar El Sayad & Ahmed Diab, 2022. "Bank Employee Perceptions of Corporate Social Responsibility Practices: Evidence from Egypt," Sustainability, MDPI, vol. 14(3), pages 1-32, February.
    12. Mäkelä, Marileena, 2017. "Environmental impacts and aspects in the forest industry: What kind of picture do corporate environmental reports provide?," Forest Policy and Economics, Elsevier, vol. 80(C), pages 178-191.
    13. Collins Ntim & Teerooven Soobaroyen, 2013. "Black Economic Empowerment Disclosures by South African Listed Corporations: The Influence of Ownership and Board Characteristics," Journal of Business Ethics, Springer, vol. 116(1), pages 121-138, August.
    14. Jeanne, Amar & Demaria, Samira & Rigot, Sandra, 2023. "What are the drivers of corporates' climate transparency? Evidence from the S&P 1200 index," Ecological Economics, Elsevier, vol. 213(C).
    15. Simona Alfiero & Massimo Cane & Ruggiero Doronzo & Alfredo Esposito, 2018. "Determining characteristics of boards adopting Integrated Reporting," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(2), pages 37-71.
    16. Mohammad Jizi, 2017. "The Influence of Board Composition on Sustainable Development Disclosure," Business Strategy and the Environment, Wiley Blackwell, vol. 26(5), pages 640-655, July.
    17. Brunella Arru, 2015. "Indagine sulla comunicazione della responsabilit? sociale delle societ? quotate italiane," MERCATI & COMPETITIVIT?, FrancoAngeli Editore, vol. 2015(4), pages 15-46.
    18. Giuliana Birindelli & Stefano Dell’Atti & Antonia Patrizia Iannuzzi & Marco Savioli, 2018. "Composition and Activity of the Board of Directors: Impact on ESG Performance in the Banking System," Sustainability, MDPI, vol. 10(12), pages 1-20, December.
    19. Angelo Rosa & Angela Rella & Filippo Vitolla & Nicola Raimo, 2022. "Le determinanti della trasparenza informativa nella sanità pubblica. Un?analisi empirica nelle strutture ospedaliere i," MECOSAN, FrancoAngeli Editore, vol. 2022(122), pages 29-43.
    20. Breeda Comyns & Frank Figge & Tobias Hahn & Ralf Barkemeyer, 2013. "Sustainability reporting: The role of “Search”, “Experience” and “Credence” information," Accounting Forum, Taylor & Francis Journals, vol. 37(3), pages 231-243, September.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mgt:micp11:707-722. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Alen Jezovnik (email available below). General contact details of provider: https://edirc.repec.org/data/fmkupsi.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.