1,720,990 research outputs found
Environmental incidents in a developing country and\ud corporate environmental disclosures : a study of a multinational gas company
No full textPurpose – The purpose of this paper is to examine the environmental disclosure initiatives of Niko Resources Ltd – a Canada-based multinational oil and gas company – following the two major environmental blowouts at a gas field in Bangladesh in 2005. As part of the examination, the authors particularly focus on whether Niko's disclosure strategy was associated with public concern pertaining to the blowouts. \ud
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Design/methodology/approach – The authors reviewed news articles about Niko's environmental incidents in Bangladesh and Niko's communication media, including annual reports, press releases and stand-alone social responsibility report over the period 2004-2007, to understand whether news media attention as proxy for public concern has an impact on Niko's disclosure practices in relation to the affected local community in Bangladesh. \ud
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Findings – The findings show that Niko did not provide any non-financial environmental information within its annual reports and press releases as a part of its responsibility to the local community which was affected by the blowouts, but it did produce a stand-alone report to address the issue. However, financial environmental disclosures, such as the environmental contingent liability disclosure, were adequately provided through annual reports to meet the regulatory requirements concerning environmental persecutions. The findings also suggest that Niko's non-financial disclosure within a stand-alone report was associated with the public pressures as measured by negative media coverage towards the Niko blowouts. \ud
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Research limitations/implications – This paper concludes that the motive for Niko's non-financial environmental disclosure, via a stand-alone report, reflected survival considerations: the company's reaction did not suggest any real attempt to hold broader accountability for its activities in a developing country
The Current State of Corporate Human Rights Disclosure of the Global Top 500 Business Enterprises : Measurement and determinants
Full text linkAcknowledgements We appreciate feedback received from Karin Buhmann, Antoine Duval, Elisa Giuliani, Samentha Goethals, Muhammad Azizul Islam, and Vasanthi Srinivasan, as well as from participants at the 2018 Global Business and Human Rights Research Workshop in Geneva (Switzerland) and the 2019 Business and Human Rights Workshop in The Hague (Netherlands). We also thank Anna R. Rudolf for excellent research support. All remaining errors are our own.Peer reviewe
Social Compliance and Corporate Legitimacy Within Supply Chains: A Theoretical Framework
No full textStakeholder Evaluation of Social Compliance Performance of Clothing Suppliers: Evidence from a Supply Country
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