Developing sustainability reporting - Case Cargotec - Aaltodoc

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Clarkson, Peter M.; Li, Yue; Richardson, Gordon D. & Vasvari, Florin P. (2008): Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society 33(4-5), 303-327. Cormier, Denis; Ledoux, Marie-Josée & Magnan, Michel (2011): The informational contribution of social and environmental disclosures for investors. Management Decision, Vol. 49 No. 8, 1276-1304. Daub, Claus-Heinrich (2007): Assessing the quality of sustainability reporting: an alternative methodological approach. Journal of Cleaner Production, Volume 15, Issue 1, 75-85. Davis, Greg & Searcy, Cory (2010): A review of Canadian corporate sustainable development reports. Journal of Global Responsibility, Vol. 1 No. 2, 316-329. Deegan, Craig & Rankin, Michaela (1997): The materiality of environmental information to users of annual reports. Accounting, Auditing & Accountability Journal, Vol. 10 No. 4, 562-583. De Villiers, Charl & Van Staden, Chris J. (2010): Shareholders’ requirements for corporate environmental disclosures: A cross country comparison. The British Accounting Review 42, 227-240. Dingwerth, Klaus & Eichinger, Margot (2010): Tamed Transparency: How Information Disclosure under the Global Reporting Initiative Fails to Empower. Global Environmental Politics 10:3, August, 74-96. Eccles, Robert; Herz, Robert; Keegan, Mary & Philips, David (2001): The ValueReportingTM Revolution. Moving Beyond the Earnings Game. John Wiley & Sons Ltd: New York. Eccles, Robert G. & Mavrinac, Sarah C. (1995): Improving the corporate disclosure process. Sloan Management Review, Vol. 36, No. 4, 11-25. 72
Elijido-Ten, Evangeline; Kloot, Louise & Clarkson, Peter (2010): Extending the application of stakeholder influence strategies to environmental disclosures: An exploratory study from a developing country. Accounting, Auditing & Accountability Journal Vol. 23 No. 8, 1032-1059. Finnish Business & Society (FiBS) (2011a): Kesko palkittiin parhaana vastuullisuusraportoijana. Press release 10.11.2011. Accessed on 10 January 2012 at http://www.fibsry.fi:80/index2.php?option=com_content&task=view&id=905&pop=1&p age=0&Itemid=873 Finnish Business & Society (FiBS) (2011b): Vuoden 2010 parhaat vastuullisuusraportit. Vastuullisuusraportointikilpailun 2011 yhteenvetoraportti. Accessed on 10 January 2012 at http://www.fibsry.fi/images/stories/yhteenvetoraportti_2011.pdf Gallego, Isabel (2006): The use of economic, social and environmental indicators as a measure of sustainable development in Spain. Corporate Social Responsibility and Environmental Management 13, 78-97. Global Reporting Initiative (GRI) (2011): G3.1 Guidelines including Technical Protocol. Accessed on 12 January 2012 at https://www.globalreporting.org/resourcelibrary/G3.1- Guidelines-Incl-Technical-Protocol.pdf Global Reporting Initiative (GRI) website. Accessed on 12 January 2012 at http://www.globalreporting.org Greeves, Lucy & Ladipo, David (2004): Added values? Measuring the ‘value relevance’ of sustainability reporting. Imagination (GIC) and Lintstock: London. Guidry, Ronald P. & Patten, Dennis M. (2010): Market reactions to the first-time issuance of corporate sustainability reports - Evidence that quality matters. Sustainability Accounting, Management and Policy Journal, Vol. 1 No. 1, 33-50. 73
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Aalto University School of Economic
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Acknowledgements I am grateful to m
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6. Empirical findings from intervie
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This master’s thesis aims to exam
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1.4. Structure of the thesis This m
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To guide corporations in developing
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majority of the studies examined wh
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Companies need not only respond to
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stakeholders’ interests, the auth
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Similarly, KPMG & SustainAbility (2
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Page 25 and 26: eport’s key figures. In order to
Page 27 and 28: Similarly, Adams & Frost (2008) sug
Page 29 and 30: 3. Two approaches to sustainability
Page 31 and 32: traditionally used in investment de
Page 33 and 34: Similarly, Isaksson & Steimle (2009
Page 35 and 36: According to the authors, identific
Page 37 and 38: 4. Research method and data The res
Page 39 and 40: contacts who have the best knowledg
Page 41 and 42: expectations that stakeholders have
Page 43 and 44: stakeholders request for additional
Page 45 and 46: Director Pauliina Koivunen explaine
Page 47 and 48: of the life cycle stages. Niskala m
Page 49 and 50: and do well compared to its peers o
Page 51 and 52: Customer Company D’s projects, no
Page 53 and 54: eporting supports the view that Car
Page 55 and 56: Approximately half of the customers
Page 57 and 58: important that as a supplier, Cargo
Page 59 and 60: According to Analyst C, reporting s
Page 61 and 62: 7. Discussion and conclusions 7.1.
Page 63 and 64: addition, possible competitive disa
Page 65 and 66: In order to report how the company
Page 67 and 68: eporting; readers expect sustainabi
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Page 71 and 72: If Cargotec wants to reach more sta
Page 73: References Adams, Carol A. & Frost,
Page 77 and 78: Popa, Adina Simona & Peres, Ion (20
Page 79 and 80: Interviews Koivunen, Pauliina: Publ
Page 81: Appendix 2: Preliminary interview q
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