Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 5 of 5
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 …
An Evaluation Of The World's Major Airlines' Technical And Environmental Performance, Amir Arjomandi, Juergen Seufert
An Evaluation Of The World's Major Airlines' Technical And Environmental Performance, Amir Arjomandi, Juergen Seufert
Faculty of Business - Papers (Archive)
In this empirical study, we apply bootstrapped data envelopment analysis (DEA) models under variable returns to scale to examine both the environmental and technical efficiencies of airlines. Using the regional classification of the International Air Transport Association (IATA), we chose 48 of the world's major full-service and low-cost carriers from six different regions, and then estimated their performance over the period 2007-2010. Our empirical results show that many of the most technically efficient airlines are from China and North Asia, whilst many of the best environmental performers are from Europe. We also found that although the number of environmentally oriented …
Tracking The Environmental Footprint Of Business Activities, Corina Ionescu
Tracking The Environmental Footprint Of Business Activities, Corina Ionescu
Faculty of Business - Papers (Archive)
In Australia, large organisations are required to report their direct, Scope 1, and indirect, Scope 2, Green-House Gas (GHG) emissions annually through the National Government Emissions Reporting Scheme (NGERS). These organisations must therefore find the resources and means to measure these aspects of their Environmental Footprint. SMEs are not yet required to report to NGERS and most do not have the knowledge and resources to do it. Many, however, would like to know more about their environmental impact and how they can reduce it in simple, cost-effective ways.
Secondary Analysis Of Two Environmental Practice Studies. Do Empirical Variables Represent Expressed Theoretical Constructs?, Indra Abeysekera
Secondary Analysis Of Two Environmental Practice Studies. Do Empirical Variables Represent Expressed Theoretical Constructs?, Indra Abeysekera
Faculty of Business - Papers (Archive)
Many research questions in studies on environmental practices have used variables with little regard as to whether they represent theoretical constructs. This validation is fundamental to testing and interpreting theories using variables. This study examines whether environmental disclosure, environmental performance, and economic performance are different constructs. It uses canonical correlation analysis technique, and reviews two published studies as case presentations. Analyzing the study by Al-Tuwaijri et al., the environmental disclosure variable is found to represent the disclosure construct, while the environmental performance and economic performance variables are found to represent two dimensions of the performance construct. In the Hasseldine et …
Ecological Modernization And The Role Of Environmental Accounting: A Study Of Chinese Automobile Company, Ying Deng
Faculty of Business - Papers (Archive)
The globalised economy has changed the face of environmentalism and its application in Accounting. The transformation turned the companies to treat the environmental issues from operating problems to business opportunities. While the multinational corporations start to expand to the emerging market, the problems and issues are also coming along with the expansion. In this scenario, Chinese manufacturing industry plays prominent role. The uniqueness of State-owned-Enterprises (SOEs) has greatly transformed the ecological modernization into their practices in terms of mass production and management control. The agencies are considered as the reflexivity to the government using discursive formation to convince the public …