Corporate sustainability reporting: Linkage of corporate disclosure information and performance indicators

The research was designed to evaluate the determinants of corporate sustainability disclosure practices for 85 Japanese companies listed on Tokyo Stock Exchange (TSE) in the First Section, from 2008 to 2014. The study examined disclosure information from CSR and annual—integrated reports and corpora...

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Autores principales:	K.A.K. Gnanaweera, N. Kunori
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2018
Materias:	csr sustainability corporate disclosure performance indicators Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/a446fa7ca82748179d61e3f4e2157aee
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spelling	oai:doaj.org-article:a446fa7ca82748179d61e3f4e2157aee2021-12-02T14:35:47ZCorporate sustainability reporting: Linkage of corporate disclosure information and performance indicators2331-197510.1080/23311975.2018.1423872https://doaj.org/article/a446fa7ca82748179d61e3f4e2157aee2018-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2018.1423872https://doaj.org/toc/2331-1975The research was designed to evaluate the determinants of corporate sustainability disclosure practices for 85 Japanese companies listed on Tokyo Stock Exchange (TSE) in the First Section, from 2008 to 2014. The study examined disclosure information from CSR and annual—integrated reports and corporate websites. The study’s objective is to measure corporate sustainability disclosure guidelines determination (CSDF rate) and the relationship between CSDF rate and corporate sustainability performance. The content analysis and regression analysis were conducted to examine the research objective. The results of content analysis indicate that listed firms on TSE disclose some extent on environmental, social and economic information but the level of disclosure is vary; CSDF indicator with maximum disclosure level attributed to “Total amount of greenhouse emissions” with 99% disclosing rate and the minimum is the “Index and Grades” with 0%. Moreover, the study finds mixed results conforming to correlation and regression analysis. Similar to some existing studies, sustainability disclosure level and sustainability performance indicators have no strong association. Because there is a weak positive significant linkage among CSDF rate and water consumption, firm’s size, and environmental conservation effort. Nevertheless, to be consistent with social values, ensuing the guidelines and the accuracy of the disclosure information are important for corporate sustainability reporting.K.A.K. GnanaweeraN. KunoriTaylor & Francis Grouparticlecsrsustainabilitycorporate disclosureperformance indicatorsBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 5, Iss 1 (2018)
institution	DOAJ
collection	DOAJ
language	EN
topic	csr sustainability corporate disclosure performance indicators Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	csr sustainability corporate disclosure performance indicators Business HF5001-6182 Management. Industrial management HD28-70 K.A.K. Gnanaweera N. Kunori Corporate sustainability reporting: Linkage of corporate disclosure information and performance indicators
description	The research was designed to evaluate the determinants of corporate sustainability disclosure practices for 85 Japanese companies listed on Tokyo Stock Exchange (TSE) in the First Section, from 2008 to 2014. The study examined disclosure information from CSR and annual—integrated reports and corporate websites. The study’s objective is to measure corporate sustainability disclosure guidelines determination (CSDF rate) and the relationship between CSDF rate and corporate sustainability performance. The content analysis and regression analysis were conducted to examine the research objective. The results of content analysis indicate that listed firms on TSE disclose some extent on environmental, social and economic information but the level of disclosure is vary; CSDF indicator with maximum disclosure level attributed to “Total amount of greenhouse emissions” with 99% disclosing rate and the minimum is the “Index and Grades” with 0%. Moreover, the study finds mixed results conforming to correlation and regression analysis. Similar to some existing studies, sustainability disclosure level and sustainability performance indicators have no strong association. Because there is a weak positive significant linkage among CSDF rate and water consumption, firm’s size, and environmental conservation effort. Nevertheless, to be consistent with social values, ensuing the guidelines and the accuracy of the disclosure information are important for corporate sustainability reporting.
format	article
author	K.A.K. Gnanaweera N. Kunori
author_facet	K.A.K. Gnanaweera N. Kunori
author_sort	K.A.K. Gnanaweera
title	Corporate sustainability reporting: Linkage of corporate disclosure information and performance indicators
title_short	Corporate sustainability reporting: Linkage of corporate disclosure information and performance indicators
title_full	Corporate sustainability reporting: Linkage of corporate disclosure information and performance indicators
title_fullStr	Corporate sustainability reporting: Linkage of corporate disclosure information and performance indicators
title_full_unstemmed	Corporate sustainability reporting: Linkage of corporate disclosure information and performance indicators
title_sort	corporate sustainability reporting: linkage of corporate disclosure information and performance indicators
publisher	Taylor & Francis Group
publishDate	2018
url	https://doaj.org/article/a446fa7ca82748179d61e3f4e2157aee
work_keys_str_mv	AT kakgnanaweera corporatesustainabilityreportinglinkageofcorporatedisclosureinformationandperformanceindicators AT nkunori corporatesustainabilityreportinglinkageofcorporatedisclosureinformationandperformanceindicators
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Corporate sustainability reporting: Linkage of corporate disclosure information and performance indicators

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