thesis on environmental reporting

THE SUSTAINABILITY INSIGHT SYSTEM

THESIS,  created and developed by TSC, is a performance assessment system that  guides  retailers and suppliers to benchmark, quantify, and take action on critical sustainability issues within their consumer product supply chains.  

Science-Based Insights

Eliminates Survey Fatigue

Established Assessments

Data-Backed Decision Making

THESIS For Retailers and Suppliers  

For Retailers:

C urrent retailers:

Ahold delhaize usa, costco, dollar tree, family dollar, kroger, sam’s club, staples, tractor supply company, walgreens, walgreens boots alliance (wba), walmart, woolworths..

For Suppliers :

In 2023, tsc introduced a common reporting period for all suppliers on thesis to current retail customers. this common reporting period is designed to support supplier engagement with thesis and minimize survey fatigue  .

Learn more about THESIS

Where did thesis come from  .

THESIS was originally created by TSC starting in 2009 and launched as The Sustainability Index in 2014. In 2019, TSC partnered with SupplyShift to create our current iteration of THESIS, powered by Sphera Supply Chain Sustainability’s cutting edge platform and informed by TSC’s deep roots in higher education, including Arizona State University and Wageningen University + Research. THESIS currently has more retail users than ever before.  

Every spring, TSC staff work with TSC members to revise and update THESIS for the upcoming fall campaign.   

Who is Sphera Supply Chain Sustainability ?  

THESIS is powered by Sphera Supply Chain Sustainability, formerly known as SupplyShift , TSC’s partner who is committed to helping businesses create more transparent, responsible, and resilient supply chains. Learn more about Sphera Supply Chain Sustainability and visit THESIS on their platform . 

What is the Science Behind THESIS?

THESIS is rooted in TSC’s university-based, scientific methodology. THESIS is based in LCA methodology and was developed in a pre-competitive way using TSC’s stakeholder engagement expertise that brings the CPG industry, NGOs, and higher education together for greater impact. It is this combination of stakeholders that sets THESIS apart from other consultant-led performance assessment platforms.  

TSC methodology is based on creating and evolving strict, LCA-based key performance indicators using relevant sources and evidence for hotspots.  

THESIS 2023 at a Glance

TSC Impact Report

Summary of 2021 THESIS Scores — From 2016 to 2021, the THESIS assessments of product manufacturers have improved (relatively):

From 32.5% to 48.4% (where 100% equals the maximum score)..

This is an indication that the systems and processes put in place to respond to THESIS KPIs are creating positive changes in the manufacturer’s practices and its supply chain, leading to an overall improvement in scores. Scores improved from 2020 to 2021 at about the same pace they have annually over all six years.

THESIS Industry Insight Reports  

HOUSEHOLD CHEMICALS

PACKAGING INSIGHTS

TRENDS IN TEXTILES

The Difference: University-Based Research

TSC and THESIS originate from our founding university, Arizona State University , with contributions from our partnership with Wageningen University + Research.   

Get started with THESIS today.

Contact TSC Director of Science and Impact

Erin killeen.

Scholars' Bank

Environmental studies theses and dissertations.

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• AN ACCUMULATION OF CATASTROPHE: A POLITICAL ECONOMY OF WILDFIRE IN THE WESTERN UNITED STATES  Dockstader, Sue ( University of Oregon , 2024-03-25 ) This dissertation is an environmental sociological study of wildland fire in what is now the western United States. It examines wildfire management from roughly the 1900s to the present time employing a Marxist historical ...
• Managing Life's Future: Species Essentialism and Evolutionary Normativity in Conservation Policy, Practice, and Imaginaries  Maggiulli, Katrina ( University of Oregon , 2024-01-10 ) Folk essentialist and normative understandings of species are not only prevalent in popular layperson communities, but also end up undergirding United States conservation policy and practice due to the simplistic clarity ...
• Unsettled Ecologies: Alienated Species, Indigenous Restoration, and U.S. Empire in a Time of Climate Chaos  Fink, Lisa ( University of Oregon , 2024-01-10 ) This dissertation traces environmental thinking about invasive species from Western-colonial, diasporic settlers of color, and Indigenous perspectives within U.S. settler colonialism. Considering environmental discourses ...
• Futuremaking in a Disaster Zone: Everyday Climate Change Adaptation amongst Quechua Women in the Peruvian Cordillera Blanca  Moulton, Holly ( University of Oregon , 2024-01-10 ) Indigenous women in Peru are often labeled “triply vulnerable” to climate change due to race, gender, and economic marginalization. Despite Peru’s focus on gender, Indigeneity, and intersectionality in national adaptation ...
• Land Acts: Land's Agency in American Literature, Law, and History from the Colonial Period to Removal  Keeler, Kyle ( University of Oregon , 2024-01-10 ) This dissertation examines land’s agency and relationships to land in the places now known as the United States as these relationships appear in literature and law from early colonization to the removal period. Land Acts ...
• PALEOTEMPERATURE, VEGETATION CHANGE, FIRE HISTORY, AND LAKE PRODUCTIVITY FOR THE LAST 14,500 YEARS AT GOLD LAKE, PACIFIC NORTHWEST, USA  Baig, Jamila ( University of Oregon , 2024-01-09 ) The postglacial history of vegetation, wildfire, and climate in the Cascade Range (Oregon) is only partly understood. This study uses high-resolution analysis from a 13-meter, 14,500-year sediment core from Gold Lake to ...
• On Western Juniper Climate Relations  Reis, Schyler ( University of Oregon , 2022-10-26 ) Western juniper woodlands are highly sensitive to climate in terms of tree-ring growth, seedling establishment and range distribution. Understanding the dynamics of western juniper woodlands to changes in precipitation, ...
• Stories We Tell, Stories We Eat: Mexican Foodways, Cultural Identity, and Ideological Struggle in Netflix’s Taco Chronicles  Sanchez, Bela ( University of Oregon , 2022-10-26 ) Food is a biological necessity imbued with numerous social, cultural, and economic implications for identity production and everyday meaning-making. Food television is a unique medium for the meanings of food and foodways ...
• Soil Nutrient Additions Shift Orthopteran Herbivory and Invertebrate Community Composition  Altmire, Gabriella ( University of Oregon , 2022-10-26 ) Anthropogenic alterations to global pools of nitrogen and phosphorus are driving declines in plant diversity across grasslands. As such, concern over biodiversity loss has precipitated a host of studies investigating how ...
• Multispecies Memoir: Self, Genre, and Species Justice in Contemporary Culture  Otjen, Nathaniel ( University of Oregon , 2022-10-04 ) Liberal humanism articulates an individual, rational, autonomous, universal, and singularly human subject that possesses various rights and freedoms. Although the imagined subject at the heart of liberal humanist philosophy ...
• Understanding How Changes in Disturbance Regimes and Long-Term Climate Shape Ecosystem and Landscape Structure and Function  Wright, Jamie ( University of Oregon , 2022-10-04 ) Long-term and anthropic climatic change intersecting with disturbances alters ecosystem structure and function across spatiotemporal scales. Quantifying ecosystem responses can be convoluted, therefore utilizing multiproxy ...
• Ikpíkyav (To Fix Again): Drawing From Karuk World Renewal To Contest Settler Discourses Of Vulnerability  Vinyeta, Kirsten ( University of Oregon , 2022-10-04 ) The Klamath River Basin of Northern California has historically been replete with fire-adapted ecosystems and Indigenous communities. For the Karuk Tribe, fire has been an indispensable tool for both spiritual practice and ...
• Grassland Restoration in Heterogeneous, Changing, and Human Dominated Systems  Brambila, Alejandro ( University of Oregon , 2022-10-04 ) Ecological restoration is a powerful tool to promote biodiversity and ecosystem function. Understanding underlying system variability and directional change can help predict outcomes of restoration interventions. Spatial ...
• Restoring What? And for Whom? Listening to Karuk Ecocultural Revitalization Practitioners and Uncovering Settler Logics in Ecological Restoration.  Worl, Sara ( University of Oregon , 2022-05-10 ) What does it mean to restore a landscape degraded by settler colonialism? How might a well intentionedprocess like ecological restoration end up causing harm from underlying settler colonial logics? This thesis explores ...
• Instigating Communities of Solidarity: An Exploration of Participatory, Informal, Temporary Urbanisms  Meier, Briana ( University of Oregon , 2021-11-23 ) This dissertationexamines the potential for participatory, informal urbanisms to buildcollaborative relations across ontological, cultural, and political difference. This research contributes to thefield of urban, environmental ...
• The Holy Oak School of Art and Ecology: A Proposal for Arts-Based Environmental Education Programming  Best, Krysta ( University of Oregon , 2021-11-23 ) The following is a proposal for arts-based environmental education programming in elementary schools, after-school programs, and day-camp programs, entitled the Holy School of Art and Ecology. Ecophenomenological, arts-based ...
• Settler Colonial Listening and the Silence of Wilderness in the Boundary Waters Canoe Area  Hilgren, Bailey ( University of Oregon , 2021-11-23 ) The Boundary Waters Canoe Area soundscape in northern Minnesota has a long and contested history but is most often characterized today as a pristine and distinctly silent wilderness. This thesis traces the construction and ...
• Species Dynamics and Restoration in Rare Serpentine Grasslands under Global Change  Hernandez, Eliza ( University of Oregon , 2021-11-23 ) Conserving rare serpentine grasslands is a challenge with ongoing nitrogen deposition. Nutrient-poor patches are fertilized by nitrogen-rich smog and exotic grasses can rapidly spread. Water resources are also being altered ...
• Place-making and Place-taking: An Analysis of Green Gentrification in Atlanta Georgia  Okotie-Oyekan, Aimée ( University of Oregon , 2021-11-23 ) Despite the benefits of urban greenspace, Atlanta’s Westside Park is causing gentrification and displacement pressures in Grove Park, a low-income African-American community in northwest Atlanta, Georgia. This study used ...
• Prairie Plant Responses to Climate Change in the Pacific Northwest  Reed, Paul ( University of Oregon , 2021-09-13 ) Understanding how plants respond to climate change is of paramount importance since their responses can affect ecosystem functions and patterns of biodiversity. At the population level, climate change may alter phenology ...

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Environmental reporting : a discussion of the need with a course guideline and bibliography

• Masters Thesis
• Reinhartsen, Lee LaTourette
• Reilly, Tom
• Emery, Michael C.
• Wood, Donald N.
• California State University, Northridge
• Environmental issues
• Environmental reporting
• Environmental education.
• Dissertations, Academic -- CSUN -- Journalism.
• Journalism, School.
• 2014-07-17T00:20:03Z
• http://hdl.handle.net/10211.3/122996
• by Lee LaTourette Reinhartsen
• Includes bibliographical references (pages 74-76)
• California State University, Northridge. Department of Journalism.

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What’s Behind the Impact : A Case Study of a Chinese Photojournalist’s Environmental Reporting

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Articles on Environmental reporting

Displaying all articles.

Gaps in reporting of nitrogen fertiliser use on farms leave an incomplete picture of impacts on water quality

Mike Joy , Te Herenga Waka — Victoria University of Wellington and Megan Cornforth-Camden , Te Herenga Waka — Victoria University of Wellington

It’s near impossible to get good data on water use in New Zealand. This raises questions about public accountability

Julia Talbot-Jones , Te Herenga Waka — Victoria University of Wellington and Thomas Benison , Motu Economic and Public Policy Research

Annual reports should inform society – not only those with a financial interest

Alan Jagolinzer , Cambridge Judge Business School

Related Topics

• Algal blooms
• New Zealand
• Science + Environment
• Three waters
• Urban water use
• Water quality

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Senior Lecturer | School of Government, Te Herenga Waka — Victoria University of Wellington

Professor of Financial Accounting, Cambridge Judge Business School

Research Analyst, Motu Economic and Public Policy Research

Visiting Scholar, Te Herenga Waka — Victoria University of Wellington

Morgan Foundation Senior Research Fellow in Freshwater Ecology and Environmental Science, Te Herenga Waka — Victoria University of Wellington

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Home > Environmental Studies > Student Theses 2001-2013

Student Theses 2001-2013

Theses/dissertations from 2017 2017.

The Disappearing Wetland Act: Climate Change, Development, and Protection , Jessica P. Doughty

Theses/Dissertations from 2013 2013

The Centrality of Ecological Design: Achieving Sustainability in an Era of Free-Market Capitalist Framework , Eddy Andrade

A Vicious CERCLA, Or The Twilight of the Superfund , Donald Borenstein

Saving the World’s Remaining Tigers: Panthera’s Work and the Role of Non-Profits in Wildlife Conservation , John Byrne

New York City’s Water Challenges: History, Politics, and Design , Jessica Crowley

Giving Back to the Community: Addressing the Environmental Literacy Gap Through Socially and Environmentally Responsible Business Practices , David Garcia

Wasting Plates: Addressing Food Waste in the United States , Sarah Geuss

Too Pig to Fail: Considering Regulatory Solutions to the Environmental Damages Caused by Industrial Hog Farms in North Carolina , Samir Hafez

Sandy and the City: The Need for Coastal Policy Reform , Jonathan Hilburg

Drilling for Arctic Oil: Is it Worth the Risk? , Emily Kain

The Pedestrianization of New York City: An Environmental History and Critique of Urban Motorization and A Look at New York City’s New Era of Planning , Anna Kobara

Hurricane Sandy: Using Environmental History, Economics, Politics and Urban Planning to Prepare For the Next One , Julia Maguire

Our Failing Food System: Productivity Versus Sustainability , Alyson Murphy

Exploring the Drivers of CSR and Creating a Sustainable Corporate Institution: Environmental Education, Politics, and Business Practices , Eric Osuna

Composting Food Waste: A Method That Can Improve Soil Quality and Reduce Greenhouse Gas Emissions , Gentiana Quni

Assessment of Impact of Socioeconomic Factors on Conservation Awareness in the Tarangire-Manyara Ecosystem , Karianne Rivera

The Sustainable Future of the Metropolis: Greening New York City Building By Building , Lizbeth Sanchez

Trash Talk: Solid Waste Disposal in New York City , Alexander Williams

Hurricane Sandy: A Chance to Identify Vulnerabilities, Learn from the Past, and Increase Future Resiliency , Julianne Yee

Theses/Dissertations from 2012 2012

Going Green at New York-Presbyterian: Hospitals As Sustainable Businesses , Samantha Allegro

A Stronger Role For the United States President in Environmental Policy , Elizabeth Anderson

Simulating Climate Risk Into Markets and Policies: A New Approach to Financial Analysis and Policy Formation , Miguel Bantigue

Environmental Education Reform: Using Experiential Learning to Influence Environmental Policy-Making By Fostering a Sense of Environmental Citizenship and Eco-Literacy , Nicol Belletiere

Internship Report: Earthjustice & the Fracking Battle in New York's Marcellus Shale , John Byrne

Coal: How We Achieved Our Dependency and Its True Cost , Kelly Caggiano

Recycling Furniture: The Ecological, Economic and Social Benefits , Michele Calabrese

Internship Report UNEP: The Effects of Climate Change in Arctic Zones , Diana Cartaya-Acosta

Environmental Racism in South Africa: A Sustainable Green Solution , Danielle Darmofal

The Bronx, Beavers and Birthrights: The Case For Urban Wildlife , Richard Day

The Economics of Biodiversity , Paige Doyle

Environmental Communications: Case Study of New York City's Double Crested Cormorant , Marisa Galdi

Not a Walk In the Park: Environmental Justice in New York City , Lindsey Grier

The Economic and Environmental Justice Implications of Hydraulic Fracturing in 21st Century North America , Katie Medved

The Bottling Craze: Exposing the Environmental Effects of Bottled Vs. Tap Water , Michele Paccagnini

How the United States Will Find a Sustainable Future Through Increased Nuclear Productivity , Ian Pruitt

Group For the East End: The Role of Childhood Environmental Education in Improving Learning Behaviors and the Health of Humans and the Environment , Brian Riley

The Role of Modern Zoos in Wildlife Conservation: From the WCS to the Wild , John Scott

Global Climate Change Vs. Global Warming: What Is the Difference "Global Climate Change" and "Global Warming"? , Nadia Seeteram

Lost in Translation: Environmental Communication Issues in Media and Politics , Carolyn Wegemann

Theses/Dissertations from 2011 2011

The Ins and Outs of Corporate Greenwashing , Jennifer Bender

A River Runs Through It: Community Access to the Bronx River in Tremont and Hunts Point , Matthew Bodnar

The Future is Green; Urban Agriculture in the Bronx , Patty Gouris

All in Our Backyard: Exploring how Environmental Discrimination Affects Health and Social Conditions in the South Bronx , Mireille Martineau

Theses/Dissertations from 2010 2010

The Bronx River Alliance: A Model Community Action Organization And an Internship in Development , John Hinck

Enrique Reef: Degradation and Protective Measures , Dana Mitchell

The Human Population Growth and its Ecological Consequences on Kenya and Tanzania , Lauren Noll

Environmental Consciousness: Human Motivation for Thinking Ecologically , Rob Pigue

Economics of Carbon Regulation: An Exploration to the Nuance of Carbon Regulation , Timothy J. Schwartz

New York Botanical Garden Internship: From Photography to Policy , Christine Willeford

Theses/Dissertations from 2009 2009

Environmental Health and Climate Change: The Case of Lyme Disease , Matthew Abad

Recycling Tendencies of Fordham University's Population , Jeremy Aiss, Vincent Ammirato, Anamarie Beluch, and Christopher Torres

The Business of Sustainability , Andrea Brady

Waste Mismanagement: Fighting Environmental Injustice in Mott Haven and Hunts Point , Elizabeth Friedrich

Environmental Internship & The Fordham Eco-Roof Proposal , Anthony Giovannone

The Putnam Railroad Corridor Restoration Project: A Comprehensive Plan for Paired Ecological Restoration and Greenway Construction , Patrick J. Hopkins Jr.

Land Use Policy and Development on Long Island , Richard Murdocco

From the Bronx into the Wild! My Adventurous Experience at the Bronx Zoo , Lauren Noll

For the Birds! , Robert Patterson

Managing Infestation of the Invasive Viburnum Leaf Beetle (Pyrrhalta viburni) at the New York Botanical Garden , Gregory Russo

Environmental History of Japan , Amy Seagroves

Theses/Dissertations from 2008 2008

A Healthy Environment is a Healthy Body , Matthew Abad

Stormwater Runoff, Combined Sewer Overflow, and Environmental Justice in the Bronx , Natalie Collao

Solving a Crisis: Water Quality & Storm Water Infrastructure in New York City , Kelsey Ripper

The New Social Movement: Environmental Justice in the Bronx , Kelsey Ripper

Environmental Justice and Street Science: A Fusion of Community Knowledge and Environmental Health Justice to Address the Asthma Epidemic in Urban Communities , Natalie Robiou

Urban Wildlife and Leopold’s Land Ethic: “The squirrels on a college campus convey the same lesson as the redwoods. . . .” , Natalie Robiou

Unpasteurized Milk and Soft Cheese Outbreaks: An Overview of Consumer Safety , Taygan Yilmaz

Theses/Dissertations from 2007 2007

The Environmental Justice Movement in the United States , Harrison Delfin

Natural River Restoration in Urban Ecology: The Bronx River , Samuel P. Loor

Theses/Dissertations from 2006 2006

The H5N1 Avian Influenza Virus: Globalization, Climate Change, and Other Anthropogenic Factors in New Emergent Diseases , Quan Luong

The Environmental Effects of War , Philip Swintek

Theses/Dissertations from 2005 2005

Identification of Genetically Modified Organisms in Foodstuffs , Anamarie Beluch

The Moral Dilemma of Genetically Modified Foods (GMOs) , Anamarie Beluch

Theses/Dissertations from 2003 2003

The History of Community Gardens in New York City: The Role of Urban Agriculture and Green Roofs in Addressing Environmental Racism , Rosamarie Ridge

Theses/Dissertations from 2002 2002

Bronx River Restoration: Report and Assessment , Teresa Crimmens

Environmental Audit of the Rose Hill Campus , Nicole Marshall, Maria Nissi, Brian Flaherty, Carl Van Ostrand, and Ian McClelland

Theses/Dissertations from 2001 2001

Bronx River Restoration: Report and Assessment , Nicole Marshall

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Sustainability Disclosure on Environmental Reporting: A Review of Literature in Developing Countries

2019, American Based Research Journal

In recent decades, environmental issues have emerged as a topic of increasing importance in the accounting literature. Environmental matters associated with industrial activities have increased public concerns about both financial and non-financial performance of firms leading to arising pressure for the disclosure and studies of environmental reporting, especially in developed countries. In the developing countries, however, relatively limited research in this area has been published, particularly in the Arab region. The main objective of this article is to present a review of recent literature on the sustainability accounting disclosure in developing countries. A number of theoretical frameworks have been developed to provide a further understanding of the concept of accounting for the disclosure. The literature reveals that the stakeholder theory is utilized in most studies. According to this theory, firms have to provide sustainability and environmental disclosure due to the pressures from all types of stakeholders and communities. Other theories which have been advanced to explain the disclosure practice include political economy, legitimacy, and institutional theory. In general, no specific theory is complete on its own or superior to another. The focus of this review is on identifying the determinants of the environmental disclosures and the current gap in those studies. These determinants can be divided into four groups. The first group examines the national contextual factors, the second group investigates the ownership structure, the third group evaluates companies' characteristics, and final group investigates governance attributes as the determinants of the environmental disclosure practice. The review reveals a large variation related to environmental disclosure level in developing countries. The article contributes to the literature by providing a further understanding of environmental disclosure practices in countries where published studies are still very limited. This study also provides recommendations and direction for future research on sustainability environmental disclosure

Related Papers

Journal of Accounting and Management,1(1), 224-237. ISSN 1119-2454, www.nda.edu.ng June 2018.

Sulaiman A B D U L W A H A B Sulaiman

This study examines Firm characteristics and environmental disclosure of listed oil and gas firms in Nigeria for the period of seven years (2010-2016). In this study, environmental disclosure is used synonymous with natural wealth disclosure and corporate social responsibility. The population of the study is 12 firms while the sample size of the study is 10 firms. Firm characteristics were proxied by firm size, firm age and profitability while binary codification was used for natural wealth disclosure. The study used panel binary logistics regression to analyse the data while descriptive statistics and correlation matrix made the pre-regression analyses. The study found that firm size and firm profitability have negative but insignificant relationship with natural wealth disclosure while firm age has positive significant relationship with natural wealth disclosure. From the findings, it was concluded that both firm age firm size have effects on natural wealth disclosure of listed oil and gas firms in Nigeria. Based on the conclusion, it is therefore recommended that investors should consider firm age of Nigerian oil and gas firms as the bases for natural wealth disclosure. However, investors should not consider firm size, on the bases of total assets, as the bases for natural wealth disclosure.

Indus Foundation International Journals UGC Approved

The global awareness for the environment and the need for stakeholder reporting is increasing and the relevance of stable corporate governance framework have generated the requirement for further research into the field of environmental disclosure for stakeholders and its assimilation within corporate governance framework. This paper is primarily concerned with analyzing the literature research of corporate environmental reporting and disclosure practices and its association with corporate values. The paper has focused on three theories .i.e. Legitimacy theory, Stakeholders theory and Institutional theory. The major objective of the study is to study the published literature about the amount and content of environmental matters disclosed by the firms in their annual reports and study the relationship between environmental disclosure practices and the corporate value after examining the environmental data provided by firms. The study has concluded that the extent of environmental disclosure differs across companies and there were the mixed outcomes of the relationship between corporate environmental disclosure practices and the firm value. So, the study has further suggested that companies should adopt a systematic manner of environmental reporting and disclosure matters.

Anupam Singh

IAEME Publication

Emotional Intelligence is “a form of social intelligence that involves the ability to monitor one’s own and others’ feelings and emotions, to discriminate among them, and to use this information to guide one’s thinking and action”(Salovey and Mayer, 1990) ). EI is identified as an essential factor responsible for determining success in professional and personal life. An individual having high emotional intelligence shows greater ability to perceive and understand his own and other’s emotions and possess the ability to manage and regulate his emotions. The present research study focused on exploring the impact of demographic variables namely age, gender, education and total working experience on emotional intelligence. The study was conducted in the state of Uttarakhand and the survey instrument was administered to the 360 middle level managers of selected enterprises operating in the state. Data was collected using The Schutte Self Report Emotional Intelligence Test (SSEIT)’ developed by Schutte etal. (1998) for measuring the Emotional Intelligence of the respondents. Results of the study showed that demographic variables such as age, gender and working experience have a significant impact on the emotional intelligence score of middle level managers. It was also found that educational qualification does not have any significant impact on the emotional intelligence score of the middle level managers

francesca manes rossi

Non-financial disclosure has become increasingly popular, as it can satisfy the information needs of a growing range of stakeholders. Because traditional financial reports cannot provide comprehensive accountability, several frameworks and guidelines for facilitating non-financial information disclosure have been developed. Recently, the European Union issued Directive 2014/95/EU (EU Directive) and subsequent guidelines (EU Guidelines 2017/C215/01 [EUG]) to mandate European entities of public interest to convey non-financial information to improve such organizations' accountability toward their stakeholders. This paper studies the European stage of non-financial reporting from a regulatory and practical point of view. To this end, the first research objective is to analyze the elements that the EUG have in common with the IIRF and the GRI 4 guidelines. Second, the paper proposes a first analysis to assess the compliance to the EUG by performing a content analysis on a sample of annual reports and integrated reports (IR) drafted by the 50 biggest European companies. The results highlight that the content elements required by the Directive exceed the requirements of the two frameworks and that there is already a high level of compliance by European big companies with the EUG. More specifically, particular attention is devoted to Social, Employee and Environmental Matters. Accordingly, the companies demonstrated a common awareness of the necessity to provide an exhaustive amount of social and environmental disclosure in order to maintain legitimacy. Also the disclosure on Principal Risks and Their Management is widespread to meet investors' and stakeholders' requirements in recent years with respect to the general level of risk disclosure provided by companies.

Nassreddine Garoui

GATR Journals

Objective-Corporate social responsibility disclosure (CSRD) is an interesting issue, which has an influence on the decision of an investor when deciding whether to invest in a company. This study examines the empirical evidence about the factors which influence CSRD. The factors include media exposure, taxes aggressiveness, and corporate governance. Methodology/Technique-This study uses companies listed in the non-financial sector on the Indonesian Stock Exchange between 2014-2016. There are 64 companies that meet these criteria using a purposive sampling method. Findings-The results show that media exposure, taxes aggressiveness, institutional ownership, independent commissioner, and firm size have an influence on corporate social responsibility disclosure. Firm age, leverage, profitability, liquidity, and managerial ownership have no influence toward corporate social responsibility disclosure.

Accounting Research Journal

Ibrahem Alshbili , Ahmed A Elamer

Purpose: This study aims to examine the extent to which corporate governance structures and ownership types are associated with the level of Corporate Social Responsibility Disclosures (CSRD) in a developing country. Design/methodology/approach: Multiple regression techniques are used to estimate the effect of corporate governance structures and ownership types on CSRD using a sample of Libyan oil and gas companies between 2009 and 2013. Findings: First, our results suggest that although the level of CSRD in Libya is low in comparison to its western counterparts, ownership factors have a significant positive influence on CSRD. Second, we find board meetings to have a positive impact on CSRD. However, we fail to find any significant effect of board size and presence of CSR committees on CSRD. Overall, our results support prior theoretical evidence that pressures exerted by the government and external stakeholders have a considerable influence in promoting firm-level CSRD activities, specifically as a legitimising mechanism in fragile states. Research limitations/implications: First, our research is based on the annual reports and it did not examine any other reports or other mass communication mechanism that companies’ management may use to disclose CSR information. Future studies might consider disclosures in other channels, if any, such as the internet, CSR reports etc. Additionally, this research adopts the neo-institutional theory perspective. Future studies might integrate multi-theoretical lense to offer a richer basis for understanding and explaining CSRD determinants. Originality/value: Our research contributes to the literature by first providing additional evidence for existing studies, which suggest that on average better-governed companies are more liable to follow a more socially responsible agenda than poorly governed companies as a legitimising mechanism in fragile states. Also, our study overcomes a major weakness in existing Libyan studies, which have mainly used descriptive data.

Green Productivity Implications on Long Run Sustainable Economic Growth

Elsadig Musa Ahmed

This study aims to explain the integration of innovation and climate with economic growth that was awarded the Nobel Prize in economics in 2018 in terms of the concept of Green Productivity (GP). This is drawn from the integration of two important developmental strategies, viz. productivity improvement and environmental protection. Productivity provides the framework for continuous improvement while environmental protection provides the foundation for sustainable development. Therefore, GP is a strategy for enhancing productivity and environmental performance for overall socio-economic development. Three variations of framework and econometric model were developed to measure green total factor productivity, green labour productivity, and green capital productivity, and their contributions to green productivity and sustainable development; these were based on extensive and intensive growth theories. It is likely that the sustainability of higher economic growth will continue to be productivity driven. This will be through the enhancement of Total Factor Productivity (TFP) as a technological progress of the nations that combined the three dimensions of sustainable development (economic development, environmental protection, and social sustainable development via human capital development). Such enhancement needs to put an emphasis on the quality of the workforce, demand intensity, economic restructuring, capital structure, technical progress and environmental standards. It should be recalled that green productivity through green TFP demonstrates the sustainable development concept of progressing technologically. It will ensure the rights of future, as well as current, generations to enjoy better life. The study fills the gaps in growth theories by developing three variations of frameworks and econometric models, and internalising pollutants emissions as private and unpriced inputs in the three models. Further, the green capital productivity model is the sole contributing model developed in this study; it has not been thought about in any previous studies

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From reporting to responsibility: investigating the influence of sustainability disclosure on earnings management

• Published: 24 April 2024

Cite this article

• Kamran Ali 1 ,
• Hafiz Muhammad Arslan 2 ,
• Muhammad Mubeen   ORCID: orcid.org/0000-0002-4656-2995 1 ,
• Hafiz Azeem 1 ,
• Zhao Zhen-Yu 3 ,
• Jiang Yushi 4 &
• Miao Miao 5  

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This study meticulously reviews the intricate relationship between sustainability disclosures and earnings management, exploring contextual dimensions that satisfy the internal (ownership structure and corporate governance) and external stakeholders’ concerns (information asymmetry, transparency, corporate reputation). Furthermore, the study also review the impact of carbon disclosures on earnings management in the context of gender diversity. Lastly, the research reviews the effects of sustainability on real, accrual, and discretionary accrual earnings management, shedding light on firms’ preferences for specific types of earnings management practices. A systematic review method is accepted to carefully examine these dynamics, demanding a meticulous search of pertinent literature through Scopus while adhering to stringent inclusion criteria. This comprehensive process yields a curated selection of 145 studies in the English language published from 2008 to 2023, establishing a robust foundation for this review and formulating a map for the knowledge produced and disseminated in preceding examinations. The impact of this research is underscored by its contribution to advancing understanding across several measurements. The results significantly enhance understanding of how sustainability effects various facets of earnings management, offering a comprehensive framework for future research propositions. Moreover, the study extends organized and stakeholder theories, providing pronouncement support for entities in their sustainability and earnings management approach. The findings have practical implications, assisting practitioners and researchers in exactly interpreting the interplay between sustainability and financial practices. This research is a seminal contribution to the field, comprehensively exploring the intricate relationships between sustainability, earnings management, and their multifaceted influences. It is an invaluable resource for scholars, policymakers, and practitioners, fostering a deeper understanding of the evolving landscape where sustainability and financial practices intersect.

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Corporate Social Responsibility (CSR) Implementation: A Review and a Research Agenda Towards an Integrative Framework

Environmental-, social-, and governance-related factors for business investment and sustainability: a scientometric review of global trends

Mandatory CSR and sustainability reporting: economic analysis and literature review

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Research data can be obtained from the corresponding author through email.

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School of Economics and Management, Southwest Jiaotong UniversityNSFC(72172129),

China National Social Science(20BSH103,

Fujian Natural Science Foundation Project(2022J01380 ,

Foundation Fujian Social Science Foundation Project(FJ2022B088),

Sichuan Wine Development Research Center (CJZ21-03, CJY21-07).

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Kamran Ali, Muhammad Mubeen & Hafiz Azeem

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Ali, K., Arslan, H.M., Mubeen, M. et al. From reporting to responsibility: investigating the influence of sustainability disclosure on earnings management. Environ Dev Sustain (2024). https://doi.org/10.1007/s10668-024-04920-y

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Quantum Probes for Far-field thermal Sensing and Imaging

Quantum-enhanced approaches enable high-resolution imaging and sensing with signal-to-noise ratios beyond classical limits. However, operating in the quantum regime is highly susceptible to environmental influences and experimental conditions. Implementing these techniques necessitates highly controlled environments or intricate preparation methods, which can restrict their practical applications. This thesis explores the practical applications of quantum sensing, focusing on thermal sensing with bright quantum sources in biological and electronic contexts. Additionally, I discuss the development of a multimode source for quantum imaging applications and an on-chip atomic interface for scalable light-atom interactions. I built all the experimental setups from the beginning; a microscope setup for nanodiamond-based thermal sensing inside living cells, a four-wave mixing setup using a Rb cell for thermal imaging of microelectronics and multimode source, and a vacuum chamber for on-chip atomic interface.

Quantum sensing can be realized using atomic spins or optical photons possessing quantum information. Among these, color centers inside diamonds stand out as robust quantum spin defects (effective atomic spins), maintaining their quantum properties even in ambient conditions. In this thesis, I studied the role of an ensemble of color centers inside nanodiamonds as a probe of temperature in a living cell. Our approach involves incubating nanodiamonds in endothelial culture cells to achieve sub-kelvin sensitivity in temperature measurement. The results reveal a temperature error of 0.38 K and a sensitivity of 3.46 K/sqrt(Hz) after 83 seconds of measurement. Furthermore, I discuss the constraints of nanodiamond temperature sensing in living cells, propose strategies to surmount these limitations, and explore potential applications arising from such measurements.

Another ubiquitous quantum probe is light with quantum properties. Photons, the particles of light, can carry quantum correlations and have minimal interactions with each other and, to some extent, the environment. This capability theoretically allows for quantum-enhanced imaging or sensing of sample’s properties. In this thesis, I report on the demonstration of quantum-enhanced temperature sensing in microelectronics using bright quantum optical signals. I discuss the first demonstration of quantum thermal imaging used to identify hot spots and analyze heat transport in electronic systems.

To achieve this, we employed lock-in detection of thermoreflectivity, enabling us to measure temperature changes in a micro-wire induced by an electric current with an accuracy better than 0.04 degrees, averaged over 0.1 seconds. Our results demonstrate a nearly 50 % improvement in accuracy compared to using classical light at the same power, marking the first demonstration of below-shot-noise thermoreflectivity sensing. We applied this imaging technique to both aluminum and niobium-based circuits, achieving a thermal resolution of 42 mK during imaging. We scanned a 48 × 48 μm area with 3-4 dB squeezing compared to classical measurements. Based on these results, we infer possibility of generating a 256×256 pixel image with a temperature sensitivity of 42 mK within 10 minutes. This quantum thermoreflective imaging technique offers a more accurate method for detecting electronic hot spots and assessing heat distribution, and it may provide insights into the fundamental properties of electronic materials and superconductors.

In transitioning from single-mode to multimode quantum imaging, I conducted further research on techniques aimed at generating multimode quantum light. This involved an in-depth analysis of the correlation characteristics essential for utilizing quantum light sources in imaging applications. To achieve the desired multimode correlation regime, I developed a system centered on warm Rubidium vapor with nonlinear gain and feedback processes. The dynamics of optical nonlinearity in the presence of gain and feedback can lead to complexity, even chaos, in certain scenarios. Instabilities in temporal, spectral, spatial, or polarization aspects of optical fields may arise from chaotic responses within an optical x (2) or x (3) nonlinear medium positioned between two cavity mirrors or preceding a single feedback mirror. However, the complex mode dynamics, high-order correlations, and transitions to instability in such systems remain insufficiently understood.

In this study, we focused on a x (3) medium featuring an amplified four-wave mixing process, investigating noise and correlations among multiple optical modes. While individual modes displayed intensity fluctuations, we observed a reduction in relative intensity noise approaching the standard quantum limit, constrained by the camera speed. Remarkably, we recorded a relative noise reduction exceeding 20 dB and detected fourth-order intensity correlations among four spatial modes. Moreover, this process demonstrated the capability to generate over 100 distinct correlated quadruple modes.

In addition to conducting multimode analysis to develop a scalable imaging system, I have explored methodologies aimed at miniaturizing light-atom interactions on a chip for the scalable generation of quantum correlations. While warm atomic vapors have been utilized for generating or storing quantum correlations, they are plagued by challenges such as inhomogeneous broadening and low coherence time. Enhancing control over the velocity, location, and density of atomic gases could significantly improve light-atom interaction. Although laser cooling is a common technique for cooling and trapping atoms in a vacuum, its implementation in large-scale systems poses substantial challenges. As an alternative, I focused on developing an on-chip system integrated with atomic vapor controlled by surface acoustic waves (SAWs).

Surface acoustic waves are induced by an RF signal along the surface of a piezoelectric material and have already been proven to be effective for manipulating particles within microfluidic channels. Expanding upon this concept, I investigated the feasibility of employing a similar approach to manipulate atoms near the surface of a photonic circuit. The interaction between SAWs and warm atomic vapor is expected as a mechanism for controlling atomic gases in proximity to photonic chips for quantum applications. Through theoretical analysis spanning molecular dynamics and fluid dynamics regimes, I identified the experimental conditions necessary to observe acoustic wave behavior in atomic vapor. To validate this theory, I constructed an experiment comprising a vacuum chamber housing Rb atoms and a lithium niobate chip featuring interdigital transducers for launching SAWs. However, preliminary experimental results yielded no significant signals from SAW-atom interactions. Subsequent analysis revealed that observing such interactions requires sensitivity and signal-to-noise ratio (SNR) beyond the capabilities of the current setup. Multiple modifications, including increasing buffer gas pressure and mitigating RF cross-talk, are essential for conclusively observing and controlling these interactions.

STTR Program (Contract No. FA864920P0542) awarded by the United States Air Force Research Lab

Kirk grant awarded by purdue’s birck nanotechnology center, career: active nonlinear photonics with applications in quantum networks.

Directorate for Engineering

DoD-NDEP Award number HQ0034-21-1-0014

Degree type.

• Doctor of Philosophy
• Electrical and Computer Engineering

Campus location

• West Lafayette

Advisor/Supervisor/Committee Chair

Additional committee member 2, additional committee member 3, additional committee member 4, usage metrics.

• Atomic and molecular physics
• Lasers and quantum electronics
• Degenerate quantum gases and atom optics
• Quantum optics and quantum optomechanics
• Quantum technologies