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Article
Publication date: 12 December 2017

Ana Zorio-Grima, Laura Sierra-García and Maria A. Garcia-Benau

The purpose of this research is to identify the combinations of factors leading to experience in sustainability reporting by Spanish public universities.

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Abstract

Purpose

The purpose of this research is to identify the combinations of factors leading to experience in sustainability reporting by Spanish public universities.

Design/methodology/approach

Using a sample of 49 public universities in Spain, this paper identifies the combinations of factors on innovation profile, political and internal factors that explain the different degree of corporate social reporting experience with fuzzy-set qualitative comparative analysis.

Findings

The study’s findings are a contribution to existing literature as the results obtained point out three different configurations leading to this expertise, with a combination of different conditions based on innovation profile, political and internal factors. Also, the results reveal new characteristics of sustainable development strategies by universities, such as devoting a specific sustainability reporting section in the university website, creating a sustainability body in the university structure or submitting the sustainability report to external assurance.

Research limitations/implications

This study refers only to Spanish public universities. In the future, new studies can enlarge the sample and analyse country effects and impact of public versus private status of universities on sustainability reporting strategies.

Practical implications

The study’s findings are important for university community, regulators and other stakeholders to start considering the need to somehow promote further sustainability reporting and assurance practices by universities, especially in a context of budget restrictions.

Originality/value

This paper opens up a new line of research on sustainability experience using an innovative methodology (fuzzy-set qualitative comparative analysis) useful with small sample sizes, and provides a complete picture of sustainability reporting by Spanish public universities.

Details

International Journal of Sustainability in Higher Education, vol. 19 no. 2
Type: Research Article
ISSN: 1467-6370

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Article
Publication date: 8 March 2022

Laura Sierra García, Helena María Bollas-Araya and María Antonia García Benau

This paper aims to investigate the relationship between corporate reporting on issues related to the Sustainable Development Goals (SDG) and the quality of non-financial…

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Abstract

Purpose

This paper aims to investigate the relationship between corporate reporting on issues related to the Sustainable Development Goals (SDG) and the quality of non-financial information (NFI) corroborated by different types of assurors.

Design/methodology/approach

The study methods used include logistic regressions, focusing on data for Spanish listed companies in 2017–2018.

Findings

Analysis shows that companies are more likely to report SDG-related performance when their sustainability report is assured. This association remains constant irrespective of the nature of the assurance, which only became mandatory in Spain following the entry into force of Act 11/2018 in this respect. Moreover, companies that hire KPMG or PwC (two of the big four accounting firms) as assurance providers are more likely to report SDG-related performance than those that hire non-accounting firms. Finally, companies with higher quality assurance statements are more likely to address SDG-related matters.

Research limitations/implications

The authors believe the findings reported in this paper will help decision-makers better understand the quality of organisations’ contributions towards achieving the SDGs. Furthermore, this paper has implications for stakeholders, policymakers, academics and assurance providers concerning the relationship between SDG-related reporting and the quality of NFI.

Originality/value

To the best of the authors’ knowledge, no prior research has been undertaken to analyse the relationship between SDG-related company reporting and the assurance of NFI.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 4
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 31 January 2025

Yazan Abu Huson, Laura Sierra García, María Antonia García Benau and Nader Mohammad Aljawarneh

This study aims to elucidate the intricate relationship between cloud-based artificial intelligence (CBAI) and audit reports, specifically emphasizing the mediating role played by…

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Abstract

Purpose

This study aims to elucidate the intricate relationship between cloud-based artificial intelligence (CBAI) and audit reports, specifically emphasizing the mediating role played by auditors.

Design/methodology/approach

This study used a quantitative approach, distributing 322 questionnaires to external auditors in Jordan to explore the potential enhancements of CBAI in auditing. Convenient random sampling was used to gather data from available members of the population, which comprises external audit offices in Jordan. There are a total of 454 audit offices in Jordan, employing diverse auditors, such as partner-owner auditors, assistant auditors and certified auditors. Data analysis was conducted using SmartPLS software, which uses structural equation modeling.

Findings

The study’s findings suggest potential cost savings associated with CBAI adoption, streamlined audit processes and increased overall efficiency, thereby boosting audit effectiveness and elevating the quality of audit reports. Moreover, the research observes a change in the role of auditors, with a greater emphasis on analytical and advisory tasks rather than traditional manual procedures. These insights highlight the potential benefits for both auditors and audit clients, underscoring the importance of embracing these technologies to propel the auditing profession forward in the digital era.

Originality/value

This study contributes insights into the impact of CBAI on the audit profession by acknowledging the shift in auditing techniques from manual to digital technology and emphasizing the benefits of cloud computing in terms of accessibility, flexibility, scalability of storage and use of financial data. It also stresses the use of CBAI technology and highlights its potential for automating and accelerating audit operations, efficiently managing client data and improving the accuracy and reliability of audit reports.

Details

VINE Journal of Information and Knowledge Management Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5891

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Available. Open Access. Open Access
Article
Publication date: 14 February 2025

Chiara Xhindole, Lara Tarquinio and Laura Sierra-García

This study aims to analyse the reporting practices of a sample of companies listed in Italy and Spain that prepare a Task Force on Climate-related Financial Disclosures (TCFD…

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Abstract

Purpose

This study aims to analyse the reporting practices of a sample of companies listed in Italy and Spain that prepare a Task Force on Climate-related Financial Disclosures (TCFD) report. The main purpose is to analyse the reporting’s compliance with the TCFD framework and the extent of climate-related information disclosed.

Design/methodology/approach

This study performs a content and comparative analysis of climate-related information disclosed by Italian and Spanish companies listed on the FTSE MIB and IBEX-35, following the consolidated narrative interrogation (CONI) model. The analysis is carried out on 31 TCFD reports published in 2020, 2021, 2022 and 2023, using NVivo software for content analysis and information coding.

Findings

Overall, the study shows that Italian and Spanish companies comply with the TCFD framework. However, some topics, such as governance-related aspects and risk management, are disclosed differently and may merit more in-depth reporting.

Practical implications

The findings of this study are valuable for companies and their stakeholders, in particular investors. The increasing focus on mandatory climate reporting and the adoption of new climate standards are increasing the pressure on companies to manage these issues, and the results of this work already indicate which aspects of the reporting process need to be improved to meet the new information requirement.

Originality/value

This study strengthens the theoretical and empirical literature on climate change information by conducting a cross-country content analysis of TCFD reports. The results provide a basis for future analysis of climate disclosure according to the latest developments in standards and frameworks.

Details

Journal of Accounting & Organizational Change, vol. 21 no. 7
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 1 April 2024

Laura Sierra-García, Nicolás Gambetta, Fernando Azcarate Llanes and María Antonia García Benau

This paper aims to examine whether the position of universities in the times higher education (THE) impact rankings (IR) is related to the different dimensions of academic quality…

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Abstract

Purpose

This paper aims to examine whether the position of universities in the times higher education (THE) impact rankings (IR) is related to the different dimensions of academic quality of universities according to the THE world universities ranking.

Design/methodology/approach

The research, based on universities ranked in the top 100 of THE IRs, uses a regression model obtained by the panel data method, using the fixed effects approach, to identify the relationship of academic quality dimensions with that ranking.

Findings

The results show an increase in the dissemination of information on sustainable development goals (SDGs) by universities. In addition, it is shown that research, number of citations and international outlook are positively associated with a higher score obtained by universities in THE IRs, which implies a higher impact on the SDGs by these universities.

Originality/value

Based on multifaceted theories, the study highlighted the universities that are best positioned in the THE IRs in relation to their contribution to the SDGs.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 8
Type: Research Article
ISSN: 1467-6370

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Article
Publication date: 24 August 2023

David C. Hay, Michael Kend, Laura Sierra-García and Nava Subramaniam

This paper aims to assess the cumulative evidence on the determinants of sustainability assurance (SA) reports and the choice of assurance provider quality. It addresses the…

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Abstract

Purpose

This paper aims to assess the cumulative evidence on the determinants of sustainability assurance (SA) reports and the choice of assurance provider quality. It addresses the contradictory and inconsistent findings of past studies conducted over the past two decades.

Design/methodology/approach

The authors undertake a meta-regression analysis that enables systematic, comparative assessment of the variables associated with the choice of SA and the type of assurance provider. The authors undertake a chronological analysis with the aim of identifying systematic differences in the empirical evidence across distinct time periods.

Findings

The results indicate that there is very little evidence to support many of the expected associations between commonly studied predictor variables (namely, measures based on agency and corporate governance conceptions) and the choice of SA and the assurance provider type. As a result, research on this topic does not make as effective a contribution as might be expected. There is, however, a time period difference. The authors find results from studies using company data prior to 2010 are significantly different from those using post-2010 data. The results indicate the decision to publish SA to be significantly associated with companies in the oil industry and utilities, and larger organisations where agency costs tend to be higher. Obtaining assurance from a higher-quality provider is found to be associated with companies in environmentally sensitive industries and in stakeholder-oriented countries.

Practical implications

The study shows that as yet there is not sufficient evidence to support expected results. Users of the research should be aware of this, and researchers should know that more work is needed. The authors suggest researchers take greater care in the choice and comparability of variable measurement and expand the conceptual base when selecting predictor variables.

Social implications

Companies need to be more transparent and accountable to critical stakeholders such as report users and regulators, and the latter should be more aware that the organisational practice of SA and choice of service provider have changed over time and are increasingly open to agency and other cultural biases.

Originality/value

To the best of the authors’ knowledge, this is the first study to apply meta-regression techniques for understanding the body of literature on SA and provider choice.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 6
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 2 August 2013

M Antonia García-Benau, Laura Sierra-Garcia and Ana Zorio

The purpose of this paper is to shed some light on the effect of the current financial crisis on corporate social responsibility (CSR) reporting and CSR assurance strategies that…

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Abstract

Purpose

The purpose of this paper is to shed some light on the effect of the current financial crisis on corporate social responsibility (CSR) reporting and CSR assurance strategies that companies disclose online to stakeholders, by dividing the time horizon into two periods, before 2008 and from 2008.

Design/methodology/approach

The sample includes Spanish listed companies, differentiating CSR reporters from non CSR-reporters. Also distinguished in the CSR-reporters sample, are those companies that assure the CSR report from those that do not. The authors contrast whether there is a trend as regards CSR reporting and CSR assurance, depending on whether the crisis has already begun or not. Next the authors focus on companies that change their CSR reporting strategy or change their CSR assurance strategy and see if there is an impact on performance (both from an accounting and from a market perspective).

Findings

Even though the financial crisis has raised the question whether assurance of CSR reports could be a threat for business, bearing in mind the generalized initiatives to cut costs, the results show that the number of CSR reports increased significantly with the crisis (indeed, significant differences were found in ROE from CSR adopters to CSR discontinuing companies). Nonetheless, no significant impact was found regarding the changes in assurance strategy, even though there are no grounds to expect cuts in this area because the absolute number of assured reports is increasing, yet not significantly.

Practical implications

In spite of the current financial crisis, this study identifies a business in a stage of expansion, not only CSR reporting but also assurance of CSR reports, and confirms the stability in time of the CSR assurance decision by companies as an added-value strategy to CSR reporting. There seems to be an investment view of CSR reporting and CSR assurance, which can help companies differentiate their products or services from the competition and reinforce stakeholders ' trust.

Originality/value

This is a pioneering study on the actual effects that the financial crisis has had on CSR reporting and assurance strategies.

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Book part
Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in…

Abstract

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Keywords

Available. Content available
Article
Publication date: 20 December 2018

Ralf Isenmann, Remmer Sassen and Walter Leal-Filho

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Abstract

Details

International Journal of Sustainability in Higher Education, vol. 19 no. 7
Type: Research Article
ISSN: 1467-6370

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Article
Publication date: 30 July 2021

Laura Girella, Stefano Zambon and Paola Rossi

The role that the board can have in influencing the adoption of non-financial reporting (NFR) by companies is a topic that has raised interest in the recent literature. However…

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Abstract

Purpose

The role that the board can have in influencing the adoption of non-financial reporting (NFR) by companies is a topic that has raised interest in the recent literature. However, very few have so far been said on the logic that underpins the selection by corporate boards of a particular model (sustainability and/or integrated). This study aims to examine if and to what extent board characteristics may influence the choice of companies to voluntarily publish a sustainability report, an integrated report or both of them, and if moderating variables, relating to incentives towards corporate transparency, may have an influence. Both of these types of reporting tools are in fact aimed at improving company disclosure towards sustainable development.

Design/methodology/approach

Through a multi-nomial regression analysis, this study tests the assumptions in a sample of companies listed on the Eurostoxx600 that adopt integrated or sustainability reporting or both of them for the period 2015–2018 for a total of 2,103 firm-years observations.

Findings

The results reveal that sustainability reporting is associated with board independence only, whilst the adoption of integrated reporting is influenced by board size and board independence. The same two variables influence also those companies that jointly adopt both sustainability and an integrated report. This confirms that integrated reporting requires more competencies and monitoring to be adopted. Furthermore, the results provide evidence that information asymmetry and financial constraints influence the decision of companies to publish the integrated report, sustainability report or both, whilst growth opportunities do not. Hence, moderating variables can have a role in explaining this association, and especially those that are related to the firm’s incentives related to the provision of financial capital by investors.

Research limitations/implications

This study contributes to the literature in three ways. First, it proposes an incremental analysis of the relationship between board characteristics and voluntary disclosure of integrated reporting, considering the effects of moderating variables on this association. Second, the above relationship is examined in a comparative way vis-à-vis the adoption of sustainability reporting. Third, it demonstrates that the analysis of these reporting tools can benefit from an understanding that relies on both agency and stakeholder theories, that have to be conceived somehow complementary. In terms of limitations, this study is exclusively focussed on larger European listed firms, and therefore, the findings may not be valid for small and medium firms and for companies operating outside Europe.

Practical implications

This study provides useful insights for managers and policymakers to better understand which are the characteristics of the board composition that can best encourage a company to pursue a reporting strategy based on sustainable development. This results to be particularly relevant and timely in the European context if the authors take into consideration the developments of the European Parliament and Commission towards the launch of a new legislative proposal on sustainable corporate governance in 2021.

Originality/value

The study contributes to the existing literature in two ways. First, it offers a unique perspective on the direct and indirect effects of board characteristics on the adoption of integrated and/or sustainability reports by examining it in a comparative perspective. Second, it further demonstrates that the analysis of NFR and especially integrated reporting might benefit from the adoption of multiple conceptual lenses, in this case, agency and stakeholder theories.

Details

Meditari Accountancy Research, vol. 30 no. 3
Type: Research Article
ISSN: 2049-372X

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