B2 Vertaisarvioimaton kirjan tai muun kokoomateoksen osa
Transparency of sustainability reporting: Listed State-Owned Enterprises vs. Non-State-Owned Enterprises
Tekijät: Hannu Schadewitz, Markku Vieru
Toimittaja: Kari Lukka
Kustannuspaikka: Turku
Julkaisuvuosi: 2017
Kokoomateoksen nimi: A Dean, A Scholar, A Friend - Texts in appreciation of Markus Granlund
Sarjan nimi: Turun kauppakorkeakoulun julkaisuja
Numero sarjassa: Sarja - ser. E 3
Aloitussivu: 149
Lopetussivu: 168
ISBN: 978-952-249-512-9
ISSN: 2342-4796
Verkko-osoite: http://www.doria.fi/handle/10024/143715
Rinnakkaistallenteen osoite: https://research.utu.fi/converis/portal/detail/Publication/26816481
In this paper, we analyse whether there is a difference
in the transparency of sustainability reporting between listed state-owned
enterprises (SOEs) and listed non-state-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.
Ladattava julkaisu This is an electronic reprint of the original article. |  |
