Transparency of sustainability reporting: Listed State-Owned Enterprises vs. Non-State-Owned Enterprises

Hannu Schadewitz, Markku Jaakko Vieru

Tutkimustuotokset: Kirjoitus kirjassa/raportissa/konferenssijulkaisussaLukuTieteellinen

Abstrakti

In this paper, we analyse whether there is a difference in the transparency of sustainability reporting between listed state-owned enterprises (SOEs) and listed nonstate-owned enterprises (non-SOEs). Employing theoretical approaches (chiefly stakeholder and legitimization theories), we concluded that a wider set of assignments and duties for SOEs call on these companies to expand their sustainability reporting relative to non-SOEs. Transparency is quantified using the widely applied GRI index and its sub-indices. The proposition receives strong support from Finland, where the state is the most significant owner of listed companies in Europe. The result suggests that the state as a shareholder of a listed company results in an observable distinction in a company’s reporting environment. Finally, we suggest several avenues for further research.
Alkuperäiskielienglanti
OtsikkoA Dean, A Scholar, A Friend
AlaotsikkoTexts in appreciation of Markus Granlund
ToimittajatKari Lukka
KustantajaTurun yliopisto
Sivut149-168
Sivumäärä19
ISBN (elektroninen) 978-952-249-512-9
TilaJulkaistu - 18 elokuuta 2017
OKM-julkaisutyyppiB2 Vertaisarvioimaton artikkeli kirjassa

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