Does one size fit all? Environmental reporting in New Zealand: the perspective of configuration theory

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dc.contributor.authorPerera A
dc.date.accessioned2023-04-28T02:51:17Z
dc.date.available2023-01-01
dc.date.available2023-04-28T02:51:17Z
dc.date.issued2023-01-01
dc.description
dc.description.abstractPurpose: This study aims to examine how different combinations of firm determinants enhance environmental reporting (ER) in New Zealand. Design/methodology/approach: This study collects data from annual and sustainability reports of 145 listed companies in New Zealand. This study uses content analysis to examine the extent of ER and then the fuzzy set qualitative comparative analysis (FsQCA) to determine the configurations of determinants of reporting. Findings: The findings reveal ten configurations of determinants showing that ER relies on the existence or non-existence of other firm determinants such as firm size, profitability, ownership and presence of an environment committee (EC). Among ten configurations, ER*∼ROE (ROE denotes return on equity; firms with no profitability but with ECs) stands out, indicating that ER is strongly influenced by the presence of an EC when no profitability exists. Research limitations/implications: The configuration analysis in this study extends the current ER literature. Practical implications: The findings provide insight into the management to look for new paths when they make environmental-related strategies based on the existence and non-existence of firm determinants. The findings also support policymakers considering multiple combinations of criteria when mandating ER to promote better climate risk reporting in New Zealand. Originality/value: Previous studies on determinants of ER mainly use regression analysis to analyse their data. In contrast, the current study uses configuration analysis.
dc.description.publication-statusPublished
dc.identifier.citationJournal of Accounting and Organizational Change, 2023
dc.identifier.doi10.1108/JAOC-05-2022-0076
dc.identifier.elements-id458979
dc.identifier.harvestedMassey_Dark
dc.identifier.issn1832-5912
dc.relation.isPartOfJournal of Accounting and Organizational Change
dc.rightsCC BY-NC 4.0
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/
dc.subject.anzsrc1501 Accounting, Auditing and Accountability
dc.subject.anzsrc1503 Business and Management
dc.titleDoes one size fit all? Environmental reporting in New Zealand: the perspective of configuration theory
dc.typeJournal article
pubs.notesNot known
pubs.organisational-group/Massey University
pubs.organisational-group/Massey University/Massey Business School
pubs.organisational-group/Massey University/Massey Business School/School of Accountancy
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