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Full-Text Articles in Business
Stakeholders' Power, Corporate Characteristics, And Social And Environmental Disclosure: Evidence From China, Yingjun Lu, Indra Abeysekera
Stakeholders' Power, Corporate Characteristics, And Social And Environmental Disclosure: Evidence From China, Yingjun Lu, Indra Abeysekera
Faculty of Business - Papers (Archive)
This paper investigates the influences of stakeholders' power and corporate characteristics on social and environmental disclosure practices of socially responsible Chinese listed firms identified by a social responsibility ranking list. A stakeholder-driven, three-dimensional social and environmental disclosure index including disclosure quantity, disclosure type quality and disclosure item quality, is constructed to assess sample firms' social and environmental disclosures in their two public reports: annual reports and corporate social responsibility reports. Findings indicate that corporate social and environmental disclosures have significant and positive associations with firm size, profitability, and industry classification. The roles of various powerful stakeholders in influencing corporate social …
Mobilisation Of Externalities Into Corporate Accountability Frameworks: A Critical Discursive Analysis Of Royal/Dutch Shell Oil Spills In Nigeria, Sanja Pupovac, Mary Kaidonis, Lee Moerman
Mobilisation Of Externalities Into Corporate Accountability Frameworks: A Critical Discursive Analysis Of Royal/Dutch Shell Oil Spills In Nigeria, Sanja Pupovac, Mary Kaidonis, Lee Moerman
Faculty of Business - Papers (Archive)
In this paper we demonstrate a Fairclough-inspired analysis of environmental narrative disclosures of Royal/Dutch Shell oil spills in Nigeria. Our focus is on the construction of meaning of oil spills as presented in corporate narrative disclosures. As well as serving to illustrate a Fairclough-inspired discourse analysis, the analysis is a critical attempt to explore the mobilisation of externalities such as oil spills into corporate accountability frameworks discourse. Findings of this paper indicate that Shell mobilises externalities into its accountability frameworks, controls the 'official' discourse and attempts to determine the nature of oil spills and, in doing so discursively creates the …
The Relationship Between Corporate Social Responsibility Disclosure And Financial Performance: Evidence From Thailand, Wisuttorn Jitaree, Sudhir C. Lodh, Shyam S. Bhati
The Relationship Between Corporate Social Responsibility Disclosure And Financial Performance: Evidence From Thailand, Wisuttorn Jitaree, Sudhir C. Lodh, Shyam S. Bhati
Faculty of Business - Papers (Archive)
This study examines the relationship between corporate social responsibility (CSR) disclosure and financial performance in Thailand during the period 2009-2011. Four measures of financial performance were used based on data extracted from the annual reports of 232 firms listed on the Stock Exchange of Thailand. A CSR disclosure index was constructed to measure the extent and dimensions of CSR disclosure. Overall, the results from the empirical analysis provide some evidence of positive relationship between financial performance and CSR disclosure. This study adds further evidence to the literature on the relationship between the CSR and financial performance in an emerging country. …
Implementing Corporate Rebranding: Mis-Understood By Practitioners, Paul A. Chad
Implementing Corporate Rebranding: Mis-Understood By Practitioners, Paul A. Chad
Faculty of Business - Papers (Archive)
Corporate rebranding is a crucial but academically under-researched organisational activity. The purpose of this paper is to examine, via case study, the rebranding process and subsequently identify key managerial learnings. Within an organisation that recently conducted a rebranding, in-depth interviews with employees from all organisational levels and functions were utilised to ascertain the actual step-by-step process utilised to rebrand. Aspects of the process that worked smoothly, and problems encountered were identified. Findings highlight the generally infrequent nature of rebranding results in employees having little if any previous rebranding experience upon which to draw. External consultants with appropriate rebranding knowledge should …
Effectiveness Of The Sri Lankan Corporate Governance System: A Stakeholder Perspective, Athula Manawaduge, Anura De Zoysa, Kathleen Rudkin
Effectiveness Of The Sri Lankan Corporate Governance System: A Stakeholder Perspective, Athula Manawaduge, Anura De Zoysa, Kathleen Rudkin
Faculty of Business - Papers (Archive)
Poor corporate governance is often viewed as one of the main factors contributing to the weak company performances and failures in emerging markets (Johnson, 2000). Most of studies which have examined various aspects of corporate governance systems in emerging markets have assessed such practices from the point of view of companies and have paid little attention to examine how such practices are viewed by various stakeholders of the companies in these markets. To fill the gap in accounting literature, this study aims to examine the perceptions of various stakeholder groups in relation to the current status, issues, strategies and practices …