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Article
Publication date: 7 August 2017

Clement Lamboi Arthur, Junjie Wu, Milton Yago and Jinhua Zhang

The purpose of this study is to examine the degree, contents and trend development of Global Reporting Initiative (GRI) performance indicators disclosed in sustainability reports…

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Abstract

Purpose

The purpose of this study is to examine the degree, contents and trend development of Global Reporting Initiative (GRI) performance indicators disclosed in sustainability reports of large mining companies in Ghana.

Design/methodology/approach

Content analysis methods are used to analyse 50 sustainability reports of ten large-scale mining companies in Ghana, covering the period 2008-2012.

Findings

The study finds that there has been a widening and increasing trend in the disclosure of performance indicators in sustainability reports of the large mining companies in Ghana, in accordance with GRI guidelines. The findings suggest that good progress in the strategic sector has been made in the voluntary adoption of the GRI guidelines to increase transparency, credibility and comparability in sustainability reporting. The findings also indicate areas to be improved.

Practical implications

The Government of Ghana and the Ghana Chamber of Mines could learn from the findings about the current status of this matter in order for them to formulate policies and regulations which would encourage the mining sector in moving forward in the adoption of international reporting standards.

Originality/value

This paper initializes investigation into the degree, contents and trends of performance indicators in sustainability reports of large mining companies in Ghana using content analysis.

Details

Corporate Governance: The International Journal of Business in Society, vol. 17 no. 4
Type: Research Article
ISSN: 1472-0701

Keywords

Available. Open Access. Open Access
Article
Publication date: 14 August 2017

Xiu Susie Fang, Quan Z. Sheng, Xianzhi Wang, Anne H.H. Ngu and Yihong Zhang

This paper aims to propose a system for generating actionable knowledge from Big Data and use this system to construct a comprehensive knowledge base (KB), called GrandBase.

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Abstract

Purpose

This paper aims to propose a system for generating actionable knowledge from Big Data and use this system to construct a comprehensive knowledge base (KB), called GrandBase.

Design/methodology/approach

In particular, this study extracts new predicates from four types of data sources, namely, Web texts, Document Object Model (DOM) trees, existing KBs and query stream to augment the ontology of the existing KB (i.e. Freebase). In addition, a graph-based approach to conduct better truth discovery for multi-valued predicates is also proposed.

Findings

Empirical studies demonstrate the effectiveness of the approaches presented in this study and the potential of GrandBase. The future research directions regarding GrandBase construction and extension has also been discussed.

Originality/value

To revolutionize our modern society by using the wisdom of Big Data, considerable KBs have been constructed to feed the massive knowledge-driven applications with Resource Description Framework triples. The important challenges for KB construction include extracting information from large-scale, possibly conflicting and different-structured data sources (i.e. the knowledge extraction problem) and reconciling the conflicts that reside in the sources (i.e. the truth discovery problem). Tremendous research efforts have been contributed on both problems. However, the existing KBs are far from being comprehensive and accurate: first, existing knowledge extraction systems retrieve data from limited types of Web sources; second, existing truth discovery approaches commonly assume each predicate has only one true value. In this paper, the focus is on the problem of generating actionable knowledge from Big Data. A system is proposed, which consists of two phases, namely, knowledge extraction and truth discovery, to construct a broader KB, called GrandBase.

Details

PSU Research Review, vol. 1 no. 2
Type: Research Article
ISSN: 2399-1747

Keywords

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Article
Publication date: 17 July 2007

Francisca van Dijken

Much has been written about the importance of corporate social responsibility (CSR) and the need to assure its importance through formal regulation and reporting requirements…

8563

Abstract

Purpose

Much has been written about the importance of corporate social responsibility (CSR) and the need to assure its importance through formal regulation and reporting requirements. Little reflection has taken place on the role of the market in achieving effective regulation and behaviour changes in this area through an analysis of stock values. This study seeks to fill that gap by presenting an analysis of CSR influences on stock values facilitated by the regulatory methods of the stock markets.

Design/methodology/approach

The 90 shares of the US Dow Jones Sustainability Index were chosen as the sample of firms with “value‐generating CSR”. The performance of these individual shares was analysed by comparing their return with the relevant indexes, with the respective industry and on a risk‐adjusted basis, for the six years and the ten years ended 30 June 2006. Several tests were carried out to see whether or not the sample contained a value/growth/core/large cap bias.

Findings

The results were impressive: stocks from companies with “value‐driven CSR” clearly outperformed the market and their peers over extensive periods of time, with reasonably low risk.

Research limitations/implications

There are several limitations of this type of analysis ranging from those inherent in the Capital Asset Pricing Model, to the fact that other cultures might define corporate responsibility differently.

Originality/value

The CSR2 model introduced suggests how CSR can generate value reflected in the stock market. If so, the markets can prove to be an effective tool in regulating externalities related to pollution or global warming.

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