Injecting Green Innovation Reporting into Sustainability Reporting

Reporting is a method for businesses to communicate with their various stakeholders. While the factors contributing to sustainability reporting and disclosure have been thoroughly investigated, the findings are inconclusive. Similarly, the non-financial reporting literature is disclosed of operation...

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Autores principales: Khan Parvez Alam, Johl Satirenjit Kaur, Singh Pritam, Johl Shireenjit Kaur, Shamim Amjad, Nurhayadi Yadi, Wijiharjono N., Al-Azizah Ummu S.
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FR
Publicado: EDP Sciences 2021
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Acceso en línea:https://doaj.org/article/ca644294a7ea42e3a40c069921e9e37b
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spelling oai:doaj.org-article:ca644294a7ea42e3a40c069921e9e37b2021-12-02T17:15:13ZInjecting Green Innovation Reporting into Sustainability Reporting2261-242410.1051/shsconf/202112405003https://doaj.org/article/ca644294a7ea42e3a40c069921e9e37b2021-01-01T00:00:00Zhttps://www.shs-conferences.org/articles/shsconf/pdf/2021/35/shsconf_icmesh2020_05003.pdfhttps://doaj.org/toc/2261-2424Reporting is a method for businesses to communicate with their various stakeholders. While the factors contributing to sustainability reporting and disclosure have been thoroughly investigated, the findings are inconclusive. Similarly, the non-financial reporting literature is disclosed of operational and non-operational activities related to ecological as well as social disclosure of firm. However, in recent years, stakeholders have increased their demand for green innovation practices (GIPs) to be included as a new component of ecological reporting. Thus, companies' proactivity in adopting green innovation reporting is reflected (GIR). This research propounds enhancing transparency in sustainability reporting by including corporations' GIPs, which will increase the transparency level of firm operations and instil greater stakeholder confidence. To accomplish this study, the legitimacy and signalling theories were used as an environmental solution. Additionally, an exhaustive assessment of the literature was conducted in order to develop a GIR framework for enterprises to use when integrating GIPs into sustainability reporting. The outcome of this study indicates that current sustainability reporting takes a minimalist approach, with GIR being presented superficially. This non-financial reporting approach does not accurately reflect a company's genuine GIPs or the environmental effect of existing business operations. As such, this study calls for the integration of GIR into firms' sustainability reporting to accurately reflect their actual firm sustainable practices.Khan Parvez AlamJohl Satirenjit KaurSingh PritamJohl Shireenjit KaurShamim AmjadNurhayadi YadiWijiharjono N.Al-Azizah Ummu S.EDP Sciencesarticleintegrating reportinggreen innovation reportingsustainable reportingSocial SciencesHENFRSHS Web of Conferences, Vol 124, p 05003 (2021)
institution DOAJ
collection DOAJ
language EN
FR
topic integrating reporting
green innovation reporting
sustainable reporting
Social Sciences
H
spellingShingle integrating reporting
green innovation reporting
sustainable reporting
Social Sciences
H
Khan Parvez Alam
Johl Satirenjit Kaur
Singh Pritam
Johl Shireenjit Kaur
Shamim Amjad
Nurhayadi Yadi
Wijiharjono N.
Al-Azizah Ummu S.
Injecting Green Innovation Reporting into Sustainability Reporting
description Reporting is a method for businesses to communicate with their various stakeholders. While the factors contributing to sustainability reporting and disclosure have been thoroughly investigated, the findings are inconclusive. Similarly, the non-financial reporting literature is disclosed of operational and non-operational activities related to ecological as well as social disclosure of firm. However, in recent years, stakeholders have increased their demand for green innovation practices (GIPs) to be included as a new component of ecological reporting. Thus, companies' proactivity in adopting green innovation reporting is reflected (GIR). This research propounds enhancing transparency in sustainability reporting by including corporations' GIPs, which will increase the transparency level of firm operations and instil greater stakeholder confidence. To accomplish this study, the legitimacy and signalling theories were used as an environmental solution. Additionally, an exhaustive assessment of the literature was conducted in order to develop a GIR framework for enterprises to use when integrating GIPs into sustainability reporting. The outcome of this study indicates that current sustainability reporting takes a minimalist approach, with GIR being presented superficially. This non-financial reporting approach does not accurately reflect a company's genuine GIPs or the environmental effect of existing business operations. As such, this study calls for the integration of GIR into firms' sustainability reporting to accurately reflect their actual firm sustainable practices.
format article
author Khan Parvez Alam
Johl Satirenjit Kaur
Singh Pritam
Johl Shireenjit Kaur
Shamim Amjad
Nurhayadi Yadi
Wijiharjono N.
Al-Azizah Ummu S.
author_facet Khan Parvez Alam
Johl Satirenjit Kaur
Singh Pritam
Johl Shireenjit Kaur
Shamim Amjad
Nurhayadi Yadi
Wijiharjono N.
Al-Azizah Ummu S.
author_sort Khan Parvez Alam
title Injecting Green Innovation Reporting into Sustainability Reporting
title_short Injecting Green Innovation Reporting into Sustainability Reporting
title_full Injecting Green Innovation Reporting into Sustainability Reporting
title_fullStr Injecting Green Innovation Reporting into Sustainability Reporting
title_full_unstemmed Injecting Green Innovation Reporting into Sustainability Reporting
title_sort injecting green innovation reporting into sustainability reporting
publisher EDP Sciences
publishDate 2021
url https://doaj.org/article/ca644294a7ea42e3a40c069921e9e37b
work_keys_str_mv AT khanparvezalam injectinggreeninnovationreportingintosustainabilityreporting
AT johlsatirenjitkaur injectinggreeninnovationreportingintosustainabilityreporting
AT singhpritam injectinggreeninnovationreportingintosustainabilityreporting
AT johlshireenjitkaur injectinggreeninnovationreportingintosustainabilityreporting
AT shamimamjad injectinggreeninnovationreportingintosustainabilityreporting
AT nurhayadiyadi injectinggreeninnovationreportingintosustainabilityreporting
AT wijiharjonon injectinggreeninnovationreportingintosustainabilityreporting
AT alazizahummus injectinggreeninnovationreportingintosustainabilityreporting
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