Mercedes Luque-Vílchez, Enrique Mesa-Pérez, Javier Husillos and Carlos Larrinaga
The purpose of this paper is to examine in greater depth the influence of internal factors on the disclosure of environmental information by companies. The influence of…
Abstract
Purpose
The purpose of this paper is to examine in greater depth the influence of internal factors on the disclosure of environmental information by companies. The influence of pro-environmental managers´ personal values on environmental disclosure quality is analyzed and the extent to which the influence of those values is mediated by the practices associated with the environmental organizational structure of the company.
Design/methodology/approach
The authors use a partial least squares structural equation model to analyze the relationship between the quality of the environmental information disclosed by 137 environmentally sensitive Spanish firms, their level of commitment towards the environment and the personal values of the directors in charge of those reports.
Findings
A central finding of this work is that a positive relationship between the pro-environmental managers’ personal values and environmental disclosure quality is fully mediated by the environmental organizational structures of their companies.
Practical implications
A better understanding of the relationship between the personal values of managers and corporate environmental reporting quality will contribute to the design of policies that can enhance firm transparency and accountability, for example, by educating future managers in sustainability values.
Social implications
Light is cast on the mechanisms that can enhance corporate transparency and accountability in relation to environmental matters.
Originality/value
In this paper, a quantitative study of the internal driving forces of environmental disclosure is conducted, an aspect that has often been ignored in the literature on quantitative voluntary social reporting. The merit of this approach is its contribution to the literature through the analysis of the reasons why powerful actors within firms could (or could not) develop corporate social reporting practices.
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Josua Oll, Theresa Spandel, Frank Schiemann and Janna Akkermann
The purpose of this study is to investigate whether a unified understanding of materiality is possible, given that conceptual pluralism represents a key characteristic of…
Abstract
Purpose
The purpose of this study is to investigate whether a unified understanding of materiality is possible, given that conceptual pluralism represents a key characteristic of materiality approaches in sustainability reporting.
Design/methodology/approach
This paper systematically reviews and examines materiality conceptualizations in sustainability disclosure research and practice, utilizing Gallie’s (1956) analytical framework of essentially contested concepts. The framework enables the separation of conceptual confusion from essential contestation. Whereas reaching conceptual consensus is possible in the former, the hurdles to conceptual agreement are insurmountable in the latter.
Findings
This paper reveals that the prevailing lack of consensus surrounding materiality is grounded in its essential contestation, not in conceptual confusion. This robustly supports the projection of conceptual plurality as materiality’s most probable future.
Research limitations/implications
Building on the materiality concept’s essentially contested nature, this paper calls for future research that explicitly embraces the concept’s plural character and more interdisciplinary research.
Practical implications
As a unified understanding of materiality is unlikely to evolve, standard-setters should provide a clear definition of the underlying materiality concept, offer specific guidance on materiality assessment and issue joint documents that detail the similarities, differences and interconnections between their respective materiality frameworks.
Social implications
Projecting plurality as materiality’s most probable future underscores the importance of users of sustainability reports understanding the materiality concept applied by the reporting entity and the respective consequences for identifying material sustainability issues.
Originality/value
From this paper’s novel insight that materiality is an essentially contested concept, this paper derives two overarching future research directions and offers a broad set of exemplary research questions.