SUSTAINABILITY REPORTING QUALITY OF INDIAN AND AMERICAN MANUFACTURING FIRMS: A COMPARATIVE ANALYSIS
The content analysis method has been adopted to study the pattern of reporting on sustainability indicators by 10 American and 10 Indian manufacturing firms in their sustainability reports prepared as per the GRI framework and published during 2011-2013. Scores of 2, 1 and 0 have been respectively a...
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| Format: | Article |
| Language: | English |
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University in Belgrade
2016-11-01
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| Series: | Serbian Journal of Management |
| Subjects: | |
| Online Access: | http://www.sjm06.com/SJM%20ISSN1452-4864/11_2_2016_May_149_319/11_2_2016_245_260.pdf |
| _version_ | 1818465926164512768 |
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| author | Diganta Munshi Sraboni Dutta |
| author_facet | Diganta Munshi Sraboni Dutta |
| author_sort | Diganta Munshi |
| collection | DOAJ |
| description | The content analysis method has been adopted to study the pattern of reporting on sustainability indicators by 10 American and 10 Indian manufacturing firms in their sustainability reports prepared as per the GRI framework and published during 2011-2013. Scores of 2, 1 and 0 have been respectively assigned for full, partial and non disclosure of sub clauses of economic, environmentand social indicators to compute a SDI (sustainability disclosure index). Independent t test found a significant difference in the quality of sustainability disclosure of the sampled American and Indian manufacturing firms during 2011-13. The improvement/ deterioration in the quality of disclosure over the period were correlated with changes in performance parameters like EPS and ROA to examine if betterment in quality of sustainability reporting translates into financial performance of the firms. Multiple regression analysis was performed to determine the variables which explain the variation in the sustainability reporting quality of firms. |
| first_indexed | 2024-04-13T20:52:21Z |
| format | Article |
| id | doaj.art-21a3bfc193e643a399431cc6e5247e18 |
| institution | Directory Open Access Journal |
| issn | 1452-4864 2217-7159 |
| language | English |
| last_indexed | 2024-04-13T20:52:21Z |
| publishDate | 2016-11-01 |
| publisher | University in Belgrade |
| record_format | Article |
| series | Serbian Journal of Management |
| spelling | doaj.art-21a3bfc193e643a399431cc6e5247e182022-12-22T02:30:27ZengUniversity in BelgradeSerbian Journal of Management1452-48642217-71592016-11-0111224526010.5937/sjm11-9593SUSTAINABILITY REPORTING QUALITY OF INDIAN AND AMERICAN MANUFACTURING FIRMS: A COMPARATIVE ANALYSISDiganta Munshi0Sraboni Dutta1Techno India College of Technology, DG 1/1 New Town, Kolkata 700156, IndiaBirla Institute of Technology, Mesra Kolkata Campus, 1582 Rajdanga main road, Kolkata 700107, IndiaThe content analysis method has been adopted to study the pattern of reporting on sustainability indicators by 10 American and 10 Indian manufacturing firms in their sustainability reports prepared as per the GRI framework and published during 2011-2013. Scores of 2, 1 and 0 have been respectively assigned for full, partial and non disclosure of sub clauses of economic, environmentand social indicators to compute a SDI (sustainability disclosure index). Independent t test found a significant difference in the quality of sustainability disclosure of the sampled American and Indian manufacturing firms during 2011-13. The improvement/ deterioration in the quality of disclosure over the period were correlated with changes in performance parameters like EPS and ROA to examine if betterment in quality of sustainability reporting translates into financial performance of the firms. Multiple regression analysis was performed to determine the variables which explain the variation in the sustainability reporting quality of firms.http://www.sjm06.com/SJM%20ISSN1452-4864/11_2_2016_May_149_319/11_2_2016_245_260.pdfSustainability reporting qualitycontent analysisdisclosure indexfinancial performancemanufacturing firms |
| spellingShingle | Diganta Munshi Sraboni Dutta SUSTAINABILITY REPORTING QUALITY OF INDIAN AND AMERICAN MANUFACTURING FIRMS: A COMPARATIVE ANALYSIS Serbian Journal of Management Sustainability reporting quality content analysis disclosure index financial performance manufacturing firms |
| title | SUSTAINABILITY REPORTING QUALITY OF INDIAN AND AMERICAN MANUFACTURING FIRMS: A COMPARATIVE ANALYSIS |
| title_full | SUSTAINABILITY REPORTING QUALITY OF INDIAN AND AMERICAN MANUFACTURING FIRMS: A COMPARATIVE ANALYSIS |
| title_fullStr | SUSTAINABILITY REPORTING QUALITY OF INDIAN AND AMERICAN MANUFACTURING FIRMS: A COMPARATIVE ANALYSIS |
| title_full_unstemmed | SUSTAINABILITY REPORTING QUALITY OF INDIAN AND AMERICAN MANUFACTURING FIRMS: A COMPARATIVE ANALYSIS |
| title_short | SUSTAINABILITY REPORTING QUALITY OF INDIAN AND AMERICAN MANUFACTURING FIRMS: A COMPARATIVE ANALYSIS |
| title_sort | sustainability reporting quality of indian and american manufacturing firms a comparative analysis |
| topic | Sustainability reporting quality content analysis disclosure index financial performance manufacturing firms |
| url | http://www.sjm06.com/SJM%20ISSN1452-4864/11_2_2016_May_149_319/11_2_2016_245_260.pdf |
| work_keys_str_mv | AT digantamunshi sustainabilityreportingqualityofindianandamericanmanufacturingfirmsacomparativeanalysis AT srabonidutta sustainabilityreportingqualityofindianandamericanmanufacturingfirmsacomparativeanalysis |