scholarly journals Climate Change Disclosures in the Annual Reports: Evidence from Bangladesh

2017 ◽  
Vol 9 (2) ◽  
pp. 88
Author(s):  
Pappu Kumar Dey ◽  
Mohammad Nakib ◽  
Probal Dutta
Keyword(s):  
Climate Change ◽  
Water Management ◽  
Global Warming ◽  
Content Analysis ◽  
Energy Saving ◽  
Banking Industry ◽  
Stock Exchange ◽  
Listed Companies ◽  
Cement Industry ◽  
Annual Reports

This study examines the nature and extent of climate change disclosures in the corporate annual reports of the listed companies in Dhaka Stock Exchange, Bangladesh. For this purpose, annual reports related to the year 2014 of the sample 88 listed companies have been scrutinized. In regard to this study, content analysis approach has been conducted considering thirteen different disclosure issues regarding climate change. Our analysis provides the comprehension of below average climate change disclosure practices by the Bangladeshi companies, though 58 percent companies have reported at least one issue on climate change and global warming. ‘Energy saving & efficiency’ and ‘water management & pollution’ are mostly reported issues that are industry specific requirements in some case. From the viewpoint of industry, Banking industry and Cement industry have started to report some issues related to the climate change, where 4 industries out of selected 17 industries have not provided any climate change disclosure. Disseminating climate change disclosure within 10 sentences by most of the reported companies manifests the desideratum of in-depth disclosure practices.

scholarly journals Directors Remuneration and Companies' Performance the Comparison of Listed Companies in Poland and UK

2011 ◽  
Vol 3 (2) ◽  
pp. 41-54 ◽  
Author(s):  
Agnieszka Herdan ◽  
Katarzyna Szczepańska
Keyword(s):  
Content Analysis ◽  
Linear Regression ◽  
Ceo Compensation ◽  
Stock Exchange ◽  
Listed Companies ◽  
Annual Reports ◽  
Return On Equity ◽  
Warsaw Stock Exchange ◽  
Equity Ratio ◽  
The Relationship

Directors Remuneration and Companies' Performance the Comparison of Listed Companies in Poland and UKThis paper examines the determinants of CEO compensation. There are many factors that influence CEO compensation. For this research three factors has been selected: companies size, accounting factor and market factor. The study looks at the relationship between each of this factors and directors remuneration. Sample of companies listed on London Stock Exchange (LSE) and Warsaw Stock Exchange (WSE) has been investigated over the period of 2007 - 2010. Data has been collected through annual reports content analysis and announcement on websites of LSE and WSE. Linear regression has been run on collected data. Positive correlation has been found between directors' remuneration and companies' size in both British and Polish listed companies. The relationship is also positive between directors pay and companies performance. Companies' performance has been assets by return on equity ratio (ROE) and Tobin's Q. All the findings are consistent with the outcome presented within previous research by variety of scholars.

scholarly journals Climate Change and Global Warming Disclosure Trends in Bangladesh: A Study on Cement and Pharmaceutical & Chemical Industry

2021 ◽  
Vol 10 (4) ◽  
pp. 78
Author(s):  
Shafiqul Alam ◽  
Amirus Salat ◽  
SM Nazrul Islam ◽  
Abu Syed Jabed
Keyword(s):  
Climate Change ◽  
Global Warming ◽  
Content Analysis ◽  
Developing Country ◽  
Positive Attitude ◽  
Annual Reports ◽  
Pharmaceutical Chemical ◽  
Data Set ◽  
Reporting Practices ◽  
Prior Literature

PurposeThe core objective of the study is to critically examine the trends of the climate change & global warming discourses and their dominant characteristics in developing country perspective like Bangladesh.Design/MethodologyThis paper extends the current literature by considering reporting practices of corporation in developing country perspective. Using a sample of 30 listed companies from two major emission intensive industries, we conducted a content analysis for a span of 5 years from 2015 to 2019. A data set consisting of 19 issues of climate change and global warming information was developed through literature review.FindingsAlthough the study observes generally adapting increased disclosures over time, sample companies’ disclosures are lagging. This analysis provides the comprehension of below average climate change and global warming disclosure practices by the companies. Showed positive attitude to disclosing on climate change and global warming in terms of both number of issues disclosed and number of sample companies disclosed, only a few companies disclose rigorously in their annual reports. Compared to Bangladeshi companies, multinational companies are more inclined to comply environmental regulations and disclose more climate change and global warming issues. In particular, we improve the prior literature by focusing on voluntary climate change disclosures and by developing a content analysis to assess the extent of climate change disclosures by polluting industries in Bangladesh.

Twitter Users’ Displays of Affect in the Global Warming Debate

2021 ◽  
pp. 004728162110078
Author(s):  
Shanna Cameron ◽  
Alexandra Russell ◽  
Luke Brake ◽  
Katherine Fredlund ◽  
Angela Morris
Keyword(s):  
Climate Change ◽  
Social Media ◽  
Global Warming ◽  
Content Analysis ◽  
Technical Communication ◽  
Research Team ◽  
Future Research ◽  
Climate Change Research ◽  
Quantitative Content ◽  
Twitter Users

This article engages with recent discussions in the field of technical communication that call for climate change research that moves beyond the believer/denier dichotomy. For this study, our research team coded 900 tweets about climate change and global warming for different emotions in order to understand how Twitter users rely on affect rhetorically. Our findings use quantitative content analysis to challenge current assumptions about writing and affect on social media, and our results indicate a number of arenas for future research on affect, global warming, and rhetoric.

scholarly journals Intellectual Capital and Its Disclosure on Firm Value

2021 ◽  
Vol 10 (1) ◽  
pp. 86-95
Author(s):  
I Nyoman Wijana Asmara Putra ◽  
Ni Made Dwi Ratnadi
Keyword(s):  
Intellectual Capital ◽  
Firm Value ◽  
Banking Industry ◽  
Positive Impact ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Qualitative And Quantitative ◽  
Coding Scheme ◽  
Structural Capital

Intangible assets, such as information, are becoming increasingly essential to companies. Intellectual capital is another term for knowledge assets. The aim of this study is to find empirical evidence of the influence of intellectual capital and intellectual capital disclosure on firm valuation, as well as to identify the types of disclosures made by the banking industry listed on the Indonesia Stock Exchange from 2015-2019. The data used in the analysis were secondary data from annual reports. A six-way numerical coding scheme determines the disclosure item index. With 36 disclosure objects, the disclosure categories are divided into three categories: structural capital, human capital, and external capital. Content analysis and multiple linear regression are two data analysis methods. The results of the analysis show that an average of 49.91 percent is expressed in the form of a narrative, 16.44 percent is in the form of a combination of qualitative and quantitative, 7.53 percent is in the form of numbers and 1.44 items are expressed in the form of monetary units (rupiah). Meanwhile, an average of 24.33 percent of items of disclosure were not disclosed. Intellectual capital disclosure has a positive impact on firm value, while intellectual capital has no impact. According to research, investors in the banking industry consider intellectual capital disclosure when making investments.

scholarly journals Sustainable Water Flows in Era of Climate Change

2021 ◽  
Author(s):  
Deepika Pandey
Keyword(s):  
Climate Change ◽  
Water Management ◽  
Global Warming ◽  
Energy Requirements ◽  
Precipitation Pattern ◽  
Sustainable Water Management ◽  
Groundwater Availability ◽  
Water Flows ◽  
Surface Water Flow

The flow of water in rivers is of paramount importance to maintain supply of food and energy requirements to a great extent. The minimum flow in perennial rivers is subjected to groundwater availability, it is further replenished by the water added through precipitation. Climate change not only increases the melting of glaciers and sea level rise, but also influences the surface water flow and quality. As agriculture is directly affected by changing precipitation pattern, the reduction in water resources and untimely addition of water, both act havoc to the food production process. This interconnection makes agriculture even more vulnerable to the scenarios of global warming and climate change. Studies on food-energy-water nexus has opened new avenues of research in sustainable water management. The role of sustainable flow of water in rivers is highlighted which needs to be understood in era of climate change.

APAKAH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY BERPENGARUH TERHADAP PROFITABILITAS PERUSAHAAN LQ45?

2019 ◽  
Vol 4 (1) ◽  
pp. 14
Author(s):  
Novia Eka Sariantono ◽  
Luh Putu Mahyuni
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Listed Companies ◽  
Annual Reports ◽  
Return On Equity ◽  
Good Corporate Governance ◽  
Corporate Social

Do Good Corporate Governance and Corporate Social Responsibility Influence Profitability of LQ45 Listed Companies. This study aims to examine the influence of good corporate governance and corporate social responsibility on profitability of LQ45 listed companies in Indonesia Stock Exchange. The data analyzed were secondary data in the form of annual reports and sustainability report. The data were analyzed using multiple linear regression. The results of this research indicate: (1) Good corporate governance (GCG) has a significant effect on profitability of LQ45 listed companies; (2) Corporate social responsibility (CSR) does not have a significant effect on profitability of LQ45 listed companies. This research provides empirical evidence that implementation of GCG could influence profitability, while the implementation of CSR does not influence profitability. Keywords: Good corporate governance, corporate social responsibility, independent commissioner board, corporate social responsibility, disclosure index, return on equity

scholarly journals CORPORATE GOVERNANCE AND FIRM PERFORMANCE NEXUS: A CASE OF CEMENT INDUSTRY OF PAKISTAN

2018 ◽  
Vol 1 (1) ◽  
pp. 1-6 ◽  
Author(s):  
Abdul Ghafoor Kazi ◽  
Muhammad Asad Arain ◽  
Payal Devi Sahetiya
Keyword(s):  
Corporate Governance ◽  
Firm Performance ◽  
Ownership Structure ◽  
Significant Relationship ◽  
Stock Exchange ◽  
Study Data ◽  
Cement Industry ◽  
Annual Reports ◽  
Board Structure ◽  
The Impact

Corporate governance is the system of rules, practices and method by that business corporations are directed and controlled. The aim of this research is to examine the impact of the corporate governance on the financial performance of the enlisted cement industry on the Pakistan Stock Exchange from the year 2013-17. This research is a “quantitative research” which focuses on numbers and results based on empirical analysis of actual data and logic. Ten out of seventeen cement firms listed at PSX from the period 2013-17 are selected as sample of the study. Data was collected from documents and records. Descriptive statistics, Pearson’s correlation and multiple regressions were used for data analysis. The results showed that there is no significant relationship between leverage and firm performance, the board structure has no significant relationship with firm performance, and firm size has an insignificant relationship with firm performance. The results however suggested that ownership structure has significant relationship with firm performance. The future investors in cement industry of Pakistan must consider above factors before investments. This study helps shareholders and management in decision making about the effect of ownership structure on firm performance and how these can change ownership structure. This study helps students to gain knowledge and understanding about good corporate governance and its impact on firm performance. It will also help them to go through the annual reports of companies and to analyse the financial statements so that they could learn how to analyse the performance of the firm in terms of ROE. Moreover, the study would also be a direction for future researchers and students to further add value to the subject of corporate governance and firm performance.

scholarly journals How is using of the Indonesian Banking Environmental Disclosure with GRI?

2021 ◽  
Vol 6 (2) ◽  
pp. 135-146
Author(s):  
Rizky Windar Amelia ◽  
Aditya Pandu Wicaksana ◽  
Desi Zulvina ◽  
Syska Lady Sulistyowatie
Keyword(s):  
Content Analysis ◽  
Data Analysis ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Sustainability Reporting ◽  
Annual Reports ◽  
Islamic Banking ◽  
Environmental Disclosure ◽  
Data Analysis Technique ◽  
Analysis Technique

This study aims to determine how the differences in environmental disclosure in conventional banking with Islamic banking using the GRI index. This study found that conventional banking has a higher environmental disclosure than Islamic banking. In addition, the results of this study state that the disclosure of the Islamic banking environment is more representative when using the ISR index when compared to the GRI index. The data used are in the form of annual reports and sustainability reporting of conventional banking companies and Islamic banking listed on the Indonesia Stock Exchange in 2019. The data analysis technique used in this study is content analysis and statistical tests to confirm the results. Keywords: environmental disclosure, GRI index, ISR index, Indonesian Banking

scholarly journals The Impact of Corporate Social Responsibility on the Financial Performance of Listed Companies in Thailand

2021 ◽  
Vol 13 (16) ◽  
pp. 8920
Author(s):  
Muttanachai Suttipun ◽  
Pankaewta Lakkanawanit ◽  
Trairong Swatdikun ◽  
Wilawan Dungtripop
Keyword(s):  
Financial Performance ◽  
Negative Impact ◽  
Positive Impact ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Descriptive Analysis ◽  
Listed Companies ◽  
Annual Reports ◽  
Corporate Social ◽  
The Impact

This study aims to: (1) investigate the amount of corporate social and environmental responsibility (CSR) spending, awards, and activities of listed companies in the Stock Exchange of Thailand (SET) and in the Market for Alternative Investment (MAI); (2) test the impact of CSR spending, awards, and financial performance activities; and (3) examine the amount of CSR spending, awards, and activities between companies with and without a CSR committee. The sample included all the listed companies in the resource industry from the SET and the MAI. The data were collected from the companies’ annual reports from 2015 to 2019. Descriptive analysis, an independent-sample t-test, a correlation matrix, and an unbalanced panel data analysis were used to analyze the data. The average level of spending per activity was 2.2964 million baht. There were, on average, 2.1741 awards and 11.4178 activities during the studied period. Moreover, there was a significant negative impact of CSR spending, and a positive impact of CSR awards and activities, on corporate financial performance. Finally, there was a significantly different amount of CSR spending, awards, and activities between the companies with and without a CSR committee. The findings of this study demonstrate that legitimacy theory can be used to explain the benefit of CSR to Thai-listed companies, although CSR is still a voluntary corporate responsibility in Thailand.

scholarly journals Voices in the Storm: The Lost Discourse of Climate Change in Hurricanes Harvey and Irma

2018 ◽  
Vol 1 (2) ◽  
pp. 72-78
Author(s):  
B.F. Battistoli ◽  
Keyword(s):  
Climate Change ◽  
New York ◽  
Global Warming ◽  
Content Analysis ◽  
Los Angeles ◽  
Research Question ◽  
New York Times ◽  
Future Research ◽  
Extensive Literature ◽  
Hurricane Irma

This study sought to answer the research question: How did media address climate change in reporting on Hurricanes Harvey and Irma? A content analysis was performed on the coverage of Hurricanes Harvey and Irma over a six-week timeframe by two national newspapers, The New York Times and the Los Angeles Times, and two local newspapers, the Houston Chronicle for Hurricane Harvey and the Tampa Bay Times for Hurricane Irma. A keyword analysis yielded 630 news articles (N=630), of which only 23 (3.65%) mentioned “climate change,” “global warming,” or both. Language that addressed these terms was coded on a Likert Scale (0-5, negative to positive), yielding a median score of 3.44, “slightly positive.” An extensive literature review and discussion of the findings and implications for future research are included. Keywords: Hurricane Harvey, Hurricane Irma, climate change, global warming, newspaper content analysis.

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