The current status of greenhouse gas reporting by Chinese companies: a test of legitimacy theory

Purpose – The purpose of this paper is to investigate the factors driving greenhouse gas reporting by Chinese companies.
Design/methodology/approach – Content analysis of annual reports and corporate social responsibility (CSR) reports for the year 2010 of the top 100 A-share companies listed on Shanghai Stock Exchange was conducted to investigate the extent of greenhouse gas reporting. Multiple regression analysis was performed to determine the factors driving these companies’ greenhouse gas reporting.
Findings – It was found that most Chinese companies reported neutral and good news. The results also indicate larger companies operating in an industry which has higher level of carbon dioxide emissions tend to have higher levels of greenhouse gas disclosures, consistent with the expectation of legitimacy theory. However, profitability and overseas listing were not significantly related to greenhouse gas reporting. This is consistent with the findings of previous literature. Finally, contrary to expectations, state-owned companies report less greenhouse gas information than private companies.
Originality/value – The paper contributes towards theory development by testing legitimacy theory in the context of greenhouse gas reporting by Chinese companies and contributes to existing literature on greenhouse gas reporting by focussing on the large emerging economy of China. The practical contribution of the paper rests in the area of accounting practice. The results outline the dearth in greenhouse gas reporting by Chinese companies, suggesting there needs to be future development of accounting standards in this area.

Does Internet reporting improve the accessibility of financial reporting in a global world? A comparative study of New Zealand and Indian companies

 The accessibility of business reporting, including financial reports on company websites is not necessarily increased by providing more information on websites. The quality of Internet-based information is affected by both the accessibility and quantity of information provided. However, the accessibility of the information is an under researched area. This paper contributes to the existing body of knowledge on webbased business reporting, by considering the dimension of accessibility in terms of website appearance and visual design from four different perspectives. The aim is to consider the differences that occur in website organisation as a way of considering the accessibility of information provided on company websites. The paper considers the differences in the accessibility of website information between New Zealand and Indian companies as a means of demonstrating the variation that can occur across countries as well as within the same reporting structure. We conclude that Internet financial reporting does provide the illusion of comparability but without a more sustained focus on the harmonisation of terminology and attributes included in Internet reporting, the potential for comparison is reduced.

Evaluation of a comprehensive interactive training system for investigative interviewers of children

This article reports on the evaluation of an interactive interviewer training system with a large, heterogeneous sample of investigative interviewers of children. The system, delivered predominantly through computer-assisted learning activities, focused on how to elicit important evidential details from child witnesses in a narrative format. Two studies are reported, each adopting a pre-versus posttraining design. Study 1 examined the effect of the training on trainees' (N = 92) performance, using mock interviews where an actor played the role of the child in a highly controlled manner. Study 2 examined the effect of the training on field interviews (N = 156) conducted prior to and after the training. Five measures were analyzed: (a) proportion of interviewer question types, (b) proportion of desirable interviewer behaviors, (c) adherence to the interview protocol, (d) interview length, and (e) the quality of evidential information sought. Overall, the findings provide clear support for the utility of the training system. Irrespective of the type of interview or measure, adherence to best-practice interviewing increased from pre- to posttraining, with some evidence supporting sustained performance 12 months after there had been no intervening training or supervision. The implication is that there is now an evidence-based alternative to the traditional classroom-based training system for investigative interviewers. Suggestions for future research are also discussed.

Comparing the strength of auditing and reporting standards and investigating their predictors in Europe and Asia

The World Economic Forum conducted an opinion survey to determine the strength of auditing and reporting standards (SARS) in 133 countries. It then assigned a score for SARS to each country as one of its global competitive indices. This is a unique dataset on SARS at country level. Using this dataset, this paper compares SARS scores for 72 countries (41 European and 31 Asian). A multi-phase regression analysis is employed to empirically investigate the predictors of SARS using five sub-models. Findings from the study support existing theory and add new findings to the auditing and reporting literature at a regional level. It suggests that there are nine predictors of SARS which are similar for both Europe and Asia but with different magnitude. In Asia the efficiency of the legal framework and the size of the foreign export market are also significant predictors of SARS compared to Europe.

Toward a standard approach to measurement and reporting of perioperative mortality rate as a global indicator for surgery

INTRODUCTION: The proportion of patients who die during or after surgery, otherwise known as the perioperative mortality rate (POMR), is a credible indicator of the safety and quality of operative care. Its accuracy and usefulness as a metric, however, particularly one that enables valid comparisons over time or between jurisdictions, has been limited by lack of a standardized approach to measurement and calculation, poor understanding of when in relation to surgery it is best measured, and whether risk-adjustment is needed. Our aim was to evaluate the value of POMR as a global surgery metric by addressing these issues using 4, large, mixed, surgical datasets that represent high-, middle-, and low-income countries. METHODS: We obtained data from the New Zealand National Minimum Dataset, the Geelong Hospital patient management system in Australia, and purpose-built surgical databases in Pietermaritzburg, South Africa, and Port Moresby, Papua New Guinea. For each site, we calculated the POMR overall as well as for nonemergency and emergency admissions. We assessed the effect of admission episodes and procedures as the denominator and the difference between in-hospital POMR and POMR, including postdischarge deaths up to 30 days. To determine the need for risk-adjustment for age and admission urgency, we used univariate and multivariate logistic regression to assess the effect on relative POMR for each site. RESULTS: A total of 1,362,635 patient admissions involving 1,514,242 procedures were included. More than 60% of admissions in Pietermaritzburg and Port Moresby were emergencies, compared with less than 30% in New Zealand and Geelong. Also, Pietermaritzburg and Port Moresby had much younger patient populations (P < .001). A total of 8,655 deaths were recorded within 30 days, and 8-20% of in-hospital deaths occurred on the same day as the first operation. In-hospital POMR ranged approximately 9-fold, from 0.38 per 100 admissions in New Zealand to 3.44 per 100 admissions in Pietermaritzburg. In New Zealand, in-hospital 30-day POMR underestimated total 30-day POMR by approximately one third. The difference in POMR if procedures were used instead of admission episodes ranged from 7 to 70%, although this difference was less when central line and pacemaker insertions were excluded. Age older than 65 years and emergency admission had large, independent effects on POMR but relatively little effect in multivariate analysis on the relative odds of in-hospital death at each site. CONCLUSION: It is possible to collect POMR in countries at all level of development. Although age and admission urgency are strong, independent associations with POMR, a substantial amount of its variance is site-specific and may reflect the safety of operative and anesthetic facilities and processes. Risk-adjustment is desirable but not essential for monitoring system performance. POMR varies depending on the choice of denominator, and in-hospital deaths appear to underestimate 30-day mortality by up to one third. Standardized approaches to reporting and analysis will strengthen the validity of POMR as the principal indicator of the safety of surgery and anesthesia care.

Challenging stereotypes and legitimating fat: an analysis of obese people's views on news media reporting guidelines and promoting body diversity

© The Author(s) 2013. This article contributes to scholarship on the cultural politics of obesity by providing insights into how people considered ‘obese’ think news media reporting should be improved and their views on ideas such as reporting guidelines and promoting body diversity. A thematic analysis of interview data identified the following themes: ‘Challenging stereotypes’, ‘The limits of news’, ‘Individual responsibility’ and ‘Legitimating fat’. These themes capture the divergence in views and reflect differences in how people construct obesity and conceive the influences of media on audiences. Situated in the context of the contested science and news frames surrounding obesity, the analysis also engages with wider debates about the potentially unintended consequences of seeking to challenge stigma. We conclude that media and policy discourses need to reflect a diversity of ways of framing obesity if the views of obese people are to be included.

Obese adults' perceptions of news reporting on obesity: the panopticon and synopticon at work

News reporting, in channels such as broadcast and print media, on obesity as an issue has increased dramatically in the last decade. A qualitative study, in which we used in-depth interviews and thematic analysis, was undertaken to explore 142 obese individuals’ perceptions of, and responses to, news reporting about obesity. Participants believed that news reporting on obesity focused on personal responsibility and blame, and portrayed obese people as “freaks.” They described being portrayed as “enemies” of society who were rarely given a voice or identity in such news coverage unless they were seen to be succeeding at weight loss. They were also critical of the simplistic coverage of obesity, which was in contrast with their personal experiences of obesity as complex and difficult to address. Participants believed that obesity news reporting added to the discrimination they experienced. We consider how this news reporting may act as a form of “synoptical” social control, working in tandem with wider public health panoptical surveillance of obesity.

Student knowledge: curriculum, assessment and reporting

At a time when national and international high-stakes testing has assumed such prominence, one might begin to wonder about the status of teacher judgement when assessing and reporting on children’s knowledge and skills against the descriptors specified in curriculum standards. Were standardised test results congruent with the judgements that teachers make when reporting on students’ achievement, concern about how one type of judgement might compare with another would perhaps be unwarranted. This article draws on research that has investigated whether standardised assessments in the state of Victoria, Australia are actually comparable with teacher’s judgements about their students’ work to illustrate that discrepancies do exist. These results have been interpreted within an analytical framework that derives from Aristotle’s (350BC/2000) distinction between three types of knowledge, namely epistemic, technical and phronetic knowledge.

Evaluation of a collaborative operation to improve child sexual abuse reporting in Western Australian indigenous communities

This study presents an evaluation of Operation RESET, a community engagement intervention designed to help remote Indigenous communities and human service agencies to uncover, respond to, and prevent child sexual abuse. The primary aim of this evaluation was to determine whether the intervention was associated with increased reporting. Data were obtained for six Western Australian regions between 2007 and 2012. Number of reports and arrests significantly increased in the intervention areas during the intervention compared with the pre-intervention time period but not in the control areas. Arrest rates significantly increased during the intervention and increased further following the intervention. There were no changes in arrest rates in regions that did not participate in the operation. This evidence suggests that the reforms led to a marked improvement in some key outcomes for Indigenous victims of child sexual abuse and supports the adoption of this collaborative approach by other jurisdictions.

Is sustainability reporting becoming institutionalised? The role of an issues-based field

We study companies that do not produce a sustainability report in contexts where institutionalisation is assumed. Based on a careful analysis of interaction patterns between non-reporting companies, sustainability interest groups, and peer organisations, we find patterns of discursive and material isomorphism that suggest sustainability reporting is confined to an issues-based field, rather than spreading as an institutionalised practice across the business community. We argue that the issues-based field exerts only weak pressure for sustainability reporting, and that encouraging more firms to report rests on understanding what influences companies to interact more widely to become part of this field.

Stakeholders’ perspectives on the role of regulatory reform in integrated reporting

This paper reports on an exploratory study of the preferences of users of non-financial reporting for regulatory or voluntary approaches to integrated reporting (IR). While it is well known that companies prefer voluntary approaches to non-financial reporting, considerably less is known about the preferences of the users of non-financial information. IR is the latest development in attempts over 30 or more years to broaden organisational non-financial reporting and accountability to include the wider social and environmental impacts of business. It promises to provide a more cohesive and efficient approach to corporate reporting by bringing together financial information, operational data and sustainability information to focus only on material issues that impact an organisation’s ability to create value in the short, medium and long term. The study found more support for voluntary approaches to IR as the majority of participants thought that it was too early for regulatory reform. They suggested that IR will become the reporting norm over time if left to market forces as more and more companies adopt the IR practice. Over time IR will be perceived as a legitimate practice, where the actions of integrated reporters are seen as desirable, proper, or appropriate. While there is little appetite for regulatory reform, half of the investors support mandatory IR because, in their experience, voluntary sustainability reporting has not led to more substantive disclosures or increased the quality of reporting. There is also evidence that IR privileges financial value creation over stewardship, inhibiting IR from moving beyond a weak sustainability paradigm.

The effect of a staged, emergency department specific rapid response system on reporting of clinical deterioration

BACKGROUND: Despite emerging evidence regarding clinical deterioration in emergency department (ED) patients, the widespread uptake of rapid response systems (RRS) in EDs has been limited. AIMS: To evaluate the effect of an ED RRS on reporting of clinical deterioration and determine if there were differences between patients who did, and did not, deteriorate during ED care. METHODS: A retrospective cross sectional design was used to conduct this single site study in Melbourne, Australia. Stratified random sampling identified 50 patients with shortness of breath, chest pain or abdominal pain per each year studied (2009-2012) giving a total of 600 patients. The intervention was an ED RRS implemented in stages. RESULTS: The frequency of clinical deterioration was 14.8% (318 episodes/89 patients). Unreported deterioration decreased each year (86.7%; 68.8%; 55.3%; 54.0%, p=0.141). Patients who deteriorated during ED care had a longer median ED length of stay (2.8h; p<0.001), were 31.9% more likely to need hospital admission (p<0.001) and 4.9% more likely to die in hospital (p=0.044). CONCLUSIONS: A staged ED specific RRS decreased the frequency of unreported clinical deterioration. Controlled multi-site studies of ED specific RRSs are needed to examine the effect of formal ED RRSs on patient outcomes.

Indelible shame? News reporting of non-convictions in digital space

This paper examines the role of media in publicising the names of people who receive a non-conviction for a minor crime. It positions the news media’s ability to “name and shame” people who appear before the courts as a powerful cultural practice, rather than adopt a widely celebrated Fourth Estate view of the press as a watchdog on the judicial process. The research draws on interviews conducted in two regional centres of Victoria, Australia, with those involved in news coverage of very minor crimes where non-convictions were imposed. Their spoken words reveal a range of tensions linked to reporting non-convictions in the digital age. In the eyes of the law, a non-conviction means that an offender has an opportunity to rehabilitate away from the public gaze. However, the news media ‘s ability to name such offenders online has the potential to impose a lasting “mark of shame” in digital space that can prevent them gaining employment or housing, and damage their social standing and relationships. We live in a media-saturated culture in which the vast majority of people rely on news media for information about judicial proceedings and in turn, the news media constructs public understanding of the law through the way it represents crime and court processes. This paper argues that traditional understanding of the nexus between the judicial system and the Fourth Estate fails to acknowledge the news media’s considerable power outside the officially recognised operation of the open justice relationship, and that this deserves attention in the digital age