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Corporate sustainability reporting: Linkage of corporate disclosure information and performance indicators

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  • K.A.K. Gnanaweera
  • N. Kunori

Abstract

The research was designed to evaluate the determinants of corporate sustainability disclosure practices for 85 Japanese companies listed on Tokyo Stock Exchange (TSE) in the First Section, from 2008 to 2014. The study examined disclosure information from CSR and annual—integrated reports and corporate websites. The study’s objective is to measure corporate sustainability disclosure guidelines determination (CSDF rate) and the relationship between CSDF rate and corporate sustainability performance. The content analysis and regression analysis were conducted to examine the research objective. The results of content analysis indicate that listed firms on TSE disclose some extent on environmental, social and economic information but the level of disclosure is vary; CSDF indicator with maximum disclosure level attributed to “Total amount of greenhouse emissions” with 99% disclosing rate and the minimum is the “Index and Grades” with 0%. Moreover, the study finds mixed results conforming to correlation and regression analysis. Similar to some existing studies, sustainability disclosure level and sustainability performance indicators have no strong association. Because there is a weak positive significant linkage among CSDF rate and water consumption, firm’s size, and environmental conservation effort. Nevertheless, to be consistent with social values, ensuing the guidelines and the accuracy of the disclosure information are important for corporate sustainability reporting.

Suggested Citation

  • K.A.K. Gnanaweera & N. Kunori, 2018. "Corporate sustainability reporting: Linkage of corporate disclosure information and performance indicators," Cogent Business & Management, Taylor & Francis Journals, vol. 5(1), pages 1423872-142, January.
    • Handle: RePEc:taf:oabmxx:v:5:y:2018:i:1:p:1423872
    DOI: 10.1080/23311975.2018.1423872
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    Cited by:

    1. Rosane Maria Seibert & Clea Beatriz Macagnan & Robert Dixon & Davi Souza Simon, 2019. "Social responsibility indicators: perspective of stakeholders in Brazil and in the UK," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(2), pages 128-144, July.
    2. Wullianallur Raghupathi & Sarah Jinhui Wu & Viju Raghupathi, 2023. "Understanding Corporate Sustainability Disclosures from the Securities Exchange Commission Filings," Sustainability, MDPI, vol. 15(5), pages 1-32, February.
    3. Yubin Qian & Ya Sun, 2021. "The Correlation Between Annual Reports’ Narratives and Business Performance: A Retrospective Analysis," SAGE Open, , vol. 11(3), pages 21582440211, July.
    4. María Dolores García-Gallo & Félix Jiménez-Naharro & Miguel Torres-García & José Guadix-Martín & Susan L. Giesecke, 2021. "Sustainability of Spanish Tourism Start-Ups in the Face of an Economic Crisis," Sustainability, MDPI, vol. 13(4), pages 1-15, February.
    5. Sujatha Ravinarayana Bhat & Mohd Asrul Affendi Abdullah, 2023. "Factors Influencing Sustainability Reporting Practices among Listed Companies in Oman," International Journal of Economics and Financial Issues, Econjournals, vol. 13(3), pages 74-83, May.
    6. Francisco J. López‐Arceiz & Cristina Del Río & Ana J. Bellostas, 2020. "Sustainability performance indicators: Definition, interaction, and influence of contextual characteristics," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(6), pages 2615-2630, November.
    7. Borja Diez-Cañamero & Tania Bishara & Jose Ramon Otegi-Olaso & Rikardo Minguez & José María Fernández, 2020. "Measurement of Corporate Social Responsibility: A Review of Corporate Sustainability Indexes, Rankings and Ratings," Sustainability, MDPI, vol. 12(5), pages 1-36, March.
    8. Rosane Maria Seibert & Clea Beatriz Macagnan & Robert Dixon, 2021. "Priority Stakeholders’ Perception: Social Responsibility Indicators," Sustainability, MDPI, vol. 13(3), pages 1-22, January.
    9. Clea Beatriz Macagnan & Rosane Maria Seibert, 2021. "Sustainability Indicators: Information Asymmetry Mitigators between Cooperative Organizations and Their Primary Stakeholders," Sustainability, MDPI, vol. 13(15), pages 1-16, July.
    10. Andrew S. Chang & Larissa S. Paramosa & Calista Y. Tsai, 2021. "Linking key topics to environmental indicators in corporate social responsibility reports of construction companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1335-1347, July.
    11. Nguyen Van Linh & Dang Ngoc Hung & Dang Thai Binh & Vu Thi Thuy Van & Nguyen Thi Mai Anh, 2019. "The Effects of Business Efficiency to Disclose Information of Sustainable Development: The Case of Vietnam," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 9(4), pages 547-558, April.

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