TITLE

CEO Statements in Corporate Sustainability Reports - Substantive Information or Background Noise?

AUTHOR(S)
Barkemeyer, Ralf; Figge, Frank; Napolitano, Giulio
PUB. DATE
January 2012
SOURCE
Academy of Management Annual Meeting Proceedings;2012, Vol. 2012 Issue 1, p1
SOURCE TYPE
Conference Proceeding
DOC. TYPE
Abstract
ABSTRACT
The aim of this paper is to shed light on the question whether or to what extent corporate sustainability reports can actually serve as accurate and fair representations of corporate sustainability-related performance. It presents the results of a sentiment analysis of corporate sustainability reports and corporate financial reports. The analysis builds on previous research in the context of corporate financial reporting which has identified a robust relationship between corporate financial performance and the rhetoric that is used in corresponding corporate financial reports. If corporate sustainability reports are in fact accurate reflections of corporate sustainability performance, then this should also be reflected in the rhetoric used in these reports.
ACCESSION #
90509691

 

Related Articles

  • Chief executives to submit sworn financial statements. Spiegel, Rob // Electronics Weekly;8/14/2002, Issue 2064, p2 

    Reports on the submission of sworn financial statements by U.S. chief executive officers, following the accounting scandals which involved Enron and WorldCom in 2002. Range of penalties imposed on erring executives; Order issued by the Securities and Exchange Commission to restore investor...

  • A CEO with many messages: Comparing the ideological representations provided by different corporate reports. Mäkelä, Hannele; Laine, Matias // Accounting Forum;Dec2011, Vol. 35 Issue 4, p217 

    Abstract: This study analyzes how corporate reporting can be used to reinforce particular worldviews in the ongoing discursive debate over sustainability. The use of language is compared in CEO letters from two types of disclosures: the annual and sustainability reports of two Finnish companies...

  • Putting pen to paper. JOHNSON, LEIGH ANN // National Provisioner;Jan2013, Vol. 227 Issue 1, p56 

    The article offers various tips from the author regarding developing and writing a sustainability report for a company. It includes clearly defining the content of the report, engaging the subject-matter experts, and agreeing in advance on what level of transparency the company is ready for. It...

  • The Effect of the Internal Audit and Firm Performance: A Proposed Research Framework. Ebrahim Mohammed Al-Matari; Abdullah Kaid Al-Swidi; Faudziah Hanim Binti Fadzil // International Review of Management & Marketing (IRMM);2014, Vol. 4 Issue 1, p34 

    This study attempts to propose a structure of the relationships between the internal audits characteristics (IAC); such as professional qualifications of the chief audit executive of the Internal Audit (IA), size, experience, and qualification; and firm performance. The presence of an internal...

  • MDU Resources Group Assesses Third Quarter.  // Rock Products;Nov2011, Vol. 114 Issue 11, p12 

    The article details the preliminary unaudited financial results of the MDU Resources Group, a diversified energy company, for the third quarter of 2011. It notes that the company is expecting to achieve third quarter earnings in the range of 333 cents to 35 cents per share. According to MDU...

  • Impact of Information Technology on Banking Accounting System "A Case Study of State Bank of India (Rajasthan)". Ahmad, Tauseef // International Journal of Business & Social Science;2011, Vol. 2 Issue 17, p150 

    The impact of information technology on work life has been one of the most talked about issues over the recent years. Chief executive officers spending millions of dollars on information technology face the critical issue of assessing the impact of this technology on work. In this study, the...

  • The Commoditization of IT: Evidence from a Longitudinal Text Mining Study. Sangno Lee; Jaeki Song; Baker, Jeff; Youngjin Kim; Wetherbe, James C. // Communications of the Association for Information Systems;2011, Vol. 29, p221 

    While Information Technology (IT) has been identified by researchers as a source of strategic advantage for businesses, commentators have argued that this reality may not endure. These commentators argue that the growing ubiquity of IT makes it a commodity input rather than a scarce and valuable...

  • End the rush to judgment. Hales, Thomas E. // Westchester County Business Journal;8/12/2002, Vol. 41 Issue 32, p38 

    Focuses on the lack of confidence in financial statements in the United States. Integrity of chief executive officers of the U.S.; Hearings conducted by the U.S. Securities and Exchange Commission.

  • The Impact of Independent and Overlapping Board Structures on CEO Compensation, Pay-Performance Sensitivity and Accruals Management. Jui-Chin Chang; Mi Luo; Huey-Lian Sun // Quarterly Journal of Finance & Accounting;Spring2011, Vol. 50 Issue 2, p54 

    Due to SOX, new rules that require independent directors on corporate boards and committees are likely to result in overlapping hoard structure (directors serving on more than one committee L The purpose of fit is study is to examine the effects of independent and overlapping board structures on...

Share

Read the Article

Courtesy of VIRGINIA BEACH PUBLIC LIBRARY AND SYSTEM

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics