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Sustainability disclosures of hybrid organizations: Swedish state-owned enterprises

Sustainability disclosures of hybrid organizations: Swedish state-owned enterprises The purpose of this paper is to explore the content of the sustainability reports of state-owned enterprises (SOEs) and the factors influencing the sustainability information they disclose.Design/methodology/approachDrawing upon the literature on sustainability disclosure, institutional logics and hybrid organizations, several hypotheses were deduced. By means of a quantitative content analysis, the sustainability disclosure index of 45 Swedish SOEs was calculated. Statistical analyses were conducted to test which variables affected the sustainability disclosures of the selected SOEs.FindingsThe findings reveal that only state ownership and corporate size significantly affect SOEs’ sustainability disclosures. Fully state-owned SOEs disclose less sustainability information than partially state-owned SOEs. Large SOEs disclose more sustainability information than small SOEs. However, there are weak indications that having a public policy assignment (PPA) (activity) negatively influences environmental sustainability disclosures, and that having a majority of female directors on the board decreases the total sustainability information disclosed. In addition, the statistical analyses show that having state representatives on the board and being profitable may positively affect the disclosures.Originality/valueAccountability is particularly important in SOEs, and their complex hybrid nature has an impact on sustainability disclosures in a surprising way. State ownership and control do not necessarily imply an increased amount of sustainability disclosure. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Meditari Accountancy Research Emerald Publishing

Sustainability disclosures of hybrid organizations: Swedish state-owned enterprises

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Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
2049-372X
DOI
10.1108/medar-07-2018-0362
Publisher site
See Article on Publisher Site

Abstract

The purpose of this paper is to explore the content of the sustainability reports of state-owned enterprises (SOEs) and the factors influencing the sustainability information they disclose.Design/methodology/approachDrawing upon the literature on sustainability disclosure, institutional logics and hybrid organizations, several hypotheses were deduced. By means of a quantitative content analysis, the sustainability disclosure index of 45 Swedish SOEs was calculated. Statistical analyses were conducted to test which variables affected the sustainability disclosures of the selected SOEs.FindingsThe findings reveal that only state ownership and corporate size significantly affect SOEs’ sustainability disclosures. Fully state-owned SOEs disclose less sustainability information than partially state-owned SOEs. Large SOEs disclose more sustainability information than small SOEs. However, there are weak indications that having a public policy assignment (PPA) (activity) negatively influences environmental sustainability disclosures, and that having a majority of female directors on the board decreases the total sustainability information disclosed. In addition, the statistical analyses show that having state representatives on the board and being profitable may positively affect the disclosures.Originality/valueAccountability is particularly important in SOEs, and their complex hybrid nature has an impact on sustainability disclosures in a surprising way. State ownership and control do not necessarily imply an increased amount of sustainability disclosure.

Journal

Meditari Accountancy ResearchEmerald Publishing

Published: Aug 22, 2019

Keywords: Corporate social responsibility (CSR); Institutional logics; Global reporting initiative (GRI); Sustainability reporting; Hybrid organizations; State-owned enterprises (SOEs); Integrated reporting (IR)

References