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Coming Clean
Coming Clean is the first book to investigate the process of information disclosure as a policy strategy for environmental protection. This process, which requires that firms disclose information about their environmental performance, is part of an approach to environmental protection that eschews the conventional command-and-control regulatory apparatus, which sometimes leads government and industry to focus on meeting only minimal standards. The authors of Coming Clean examine the effectiveness of information disclosure in achieving actual improvements in corporate environmental performance by analyzing data from the federal government's Toxics Release Inventory, or TRI, and drawing on an original set of survey data from corporations and federal, state, and local officials, among other sources. The authors find that TRI--probably the best-known example of information disclosure--has had a substantial effect over time on the environmental performance of industry. But, drawing on case studies from across the nation, they show that the improvement is not uniform: some facilities have been leaders while others have been laggards. The authors argue that information disclosure has an important role to play in environmental policy--but only as part of an integrated set of policy tools that includes conventional regulation.The hardcover edition does not include a dust jacket.
eBook
The pre-history of sustainability reporting: a constructivist reading
PurposeThe aim of this paper is to provide an account of the period prior to the creation of the Global Reporting Initiative (GRI): a body that was critical to the institutionalization of sustainability reporting (SR). By examining this “pre-history,” we bring to light the actors, activities and ways of thinking that made SR more likely to be institutionalized once the GRI entrepreneurship came to the fore.Design/methodology/approachThe paper revisits a time period (the 1990s) that has yet to be formally written about in any depth and traces the early development of what became SR. This material is examined using a constructivist understanding of regulation.FindingsThe authors contend that a convergence of actors and structural conditions were pivotal to the development of SR. Specifically, this paper demonstrates that a combination of actors (such as epistemic communities, carriers, regulators and reporters) as well as the presence of certain conditions (such as the societal context, analogies with financial reporting, environmental reporting and reporting design issues) contributed to the development of SR which was consolidated (as well as extended) in 1999 with the advent of the GRI.Research limitations/implicationsThis paper theorizes (through a historical analysis) how SR is sustained by a network of institutional actors and conditions which can assist reflection on future SR development.Originality/valueThis paper brings together empirical material from a time that (sadly) is passing from living memory. The paper also extends the use of a conceptual frame that is starting to influence scholarship in accounting that seeks to understand how norms develop.
Journal Article
Beyond Sustainability Reporting
How to Convert Sustainability Disclosure into Action
New standards such as those of the International Sustainability Standards Board and new regulations from the Securities and Exchange Commission are challenging companies to increase and improve their disclosure on what they are doing to support sustainability for their Environmental, Social and Governance activities.
Companies are responding by changing their controls and procedures to include sustainability processes. But is this enough? For companies that truly want to help with sustainability issues, the answer is no.
What is needed is the more action-oriented approach laid out in this book, which:
* Enables modifying the corporate strategic plans to include real sustainability actions.
* Makes use of the skills developed in providing sustainability disclosures, such as integrated thinking.
* Includes proper adoption of recognized standards for control procedures recognized by regulatory authorities.
* Adapts traditional management change tools, such as SWOT and the Porter Five Forces Model to include sustainability.
* Shows how to move the company from sustainability disclosure to integrated thinking to Corporate Social Responsibility.
Beyond Sustainability Reporting: Integrated Thinking and Corporate Social Responsibility is a must-read for any company wanting to make a strong contribution to sustainability issues, for educators who wish to teach sustainability issues and how to manage them, and for anyone interested in knowing how companies can develop a strong and successful action-oriented program for sustainability.
eBook
Investigative journalism, environmental problems and modernisation in China
\"Modernisation becomes a hegemonic ideology in Chinese society, while China faces enormous environmental problems. Investigative Journalism, Environmental Problems and Modernisation in China argues that investigative journalism has constructed a discourse of environmental risk that is in contrast with the discourse of modernisation encouraged by Chinese governments for over half a century. By constructing the discourse of environmental risk, investigative journalism exposes the true nature of modernisation on the one hand, and on the other hand, it reveals the connection between social and environmental injustice and inequality. The bifurcation between the two discourses reflects the rift between environment and modernisation as well as the divergence between people and the state. Investigative journalism demonstrates a counter-hegemonic force against the hegemonic discourse of modernisation to a certain extent. The book starts with an overview of the relationship between the emergence of environmental problems and China's modernisation and focuses on the agendas and practices of environmental investigative journalism, the discourse of environmental risk and the challenges and chances offered by the Internet\"-- Provided by publisher.
Book
Factors Associated with the Social and Environmental Reporting of Australian Companies
The objective of this study is twofold. Firstly, it examined the extent of social and environmental reporting in Australia. Selected Global Reporting Initiative (GRI) social and environmental reporting guidelines were used to determine the extent. Secondly, it analysed the association between firm characteristics and Levels of Social and Environmental reporting (SER). Regression analysis was used to test the hypotheses. This study investigated SER practices of 47 small and large Australian companies drawn from five industries. The results indicated that the extent of SER by Australian Companies was fairly low and the extent of total disclosure was significantly higher for large organisations in the Industrial Transport industry. Companies with negative return on total assets reported significantly higher social information. The extent of total disclosure was unrelated to an organisation's age and external auditor size. The study provided a detailed analysis of the SER from the developing economy perspective using GRI social and environmental performance indicators.
Journal Article
The player
\"When he hears residents of a Newark neighborhood are getting sick--and even dying--from a strange disease, investigative reporter Carter Ross dives into the story--so deep he comes down with the illness himself. With even more motivation to track down the source of the disease, Carter soon hits upon a nearby construction site. But when the project's developer is found dead, and his mob ties surface, Carter knows he's looking at a story much bigger--and with even more dangerous consequences--than an environmental hazard. Back in the newsroom, Carter has his hands full with his current girlfriend and with the paper's newest eager intern, not to mention his boss and former girlfriend Tina Thompson, who has some news for Carter that's about to make tangling with the mob seem simple by comparison\"-- Provided by publisher.
Book
Sustainability reporting
Sustainability reporting provides nonfinancial and financial indicators of an organization's environmental, economic, and social dimensions of its operations. The globalization of corporations and widely publicized corporate misdeeds (e.g., Nike's child labor problems) have increased public scrutiny of corporate behavior. As pressure grows from a variety of stakeholders (e.g., investors, creditors, customers, and NGOs) for corporate transparency, sustainability reports provide vital information to meet the demand for disclosures about environmental, economic, and social impacts. In addition to addressing stakeholders' demands, this reporting enhances internal decision-making. Managers are better able to assess risks, monitor company resources, establish competitive advantage, create employee loyalty, and engage stakeholders. This book is intended for MBA students, executives, and managers who want to learn about the value of sustainability reporting. In this book, the reader will discover the internal and external benefits of sustainability reporting, the basics of existing reporting frameworks, and the reaction of the investment community. Detailed examples of sustainability metrics from numerous organizations are provided to illustrate the Global Reporting Initiative Sustainability Reporting Guidelines. This book will enable readers to assess how reporting can add value for his or her own organization.
eBook