Mapping environmental pollution disclosures in Tunisia

  • Received February 7, 2017;
    Accepted June 19, 2017;
    Published July 5, 2017
  • Author(s)
    Nassreddine Garoui , Raida Chakroun , Ezzeddine Ben Mohamed
  • DOI
    http://dx.doi.org/10.21511/ee.08(2).2017.07
  • Article Info
    Volume 8 2017, Issue #2, pp. 67-75
  • TO CITE АНОТАЦІЯ
  • Cited by
    3 articles
  • 839 Views
  • 532 Downloads

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License

The aim of this paper is to examine the mental models of actors in Tunisian firms with respect to the environmental pollution. The authors use a cognitive map to observe these mental diagrams and to visualize ways to conceptualize the environmental pollution and to understand this concept through the presentation and analysis of the cognitive maps of Tunisian firm’s actors. Each actor’s systematic exploration grid shows a balance of concepts that expresses their cognitive orientation. Thus, the authors visualize the concepts (variables) that structure the cognitive universe of the actors, which is projected in terms of influences and dependencies. This research provides some lines of thought about environmental and pollution reporting that should be explored further. The research can only help to launch a debate on corporate accountability and transparency.

view full abstract hide full abstract
    • Fig. 1. Cognitive mapping through the plan of influences/dependencies
    • Table 1. Key concepts for environmental information
    • Table 2. Matrix of potential direct influences
    • Table 3. Matrix of indirect influences (MII)
    • Abelson, R., & Rosenberg, M. (1958). Symbolic psy-cho-logic: A model of attitudinal cognition. Be-havioral Science, 3(1), 1-13.
    • Act n. 1996-112 (the December 30, 1996) on the Tunisian firms’ accounting system.
    • Act n. 2005-96 (the October 18, 2005) on the strengthening of the financial security.
    • Adams, C. A. (2002). Internal organizational factors influencing corporate social and ethical reporting: Beyond current theorizing. Accounting Auditing and Accountability Journal, 15(2), 223-250.
    • Adeyeye, A. (2011). Universal standards in CSR; are we prepared? Corporate Governance: The international journal of business in society, 11(1), 107-119.
    • Aerts, W. D., Cormier, S. P., & Magnan, M. (2008). Corporate environmental disclosure, financial markets and the media: An international perspective. Ecological Economics, 643-659.
    • Alberti-Alhtaybat, L. V., Hutaibat K., & Al-Htaybat, K. (2012). Mapping corporate disclosure theories. Journal of Financial Reporting & Accounting, 10(1), 73-94.
    • Ali, A., Chen, T. Y., & Radhakrishman, S. (2007). Corporate disclosures by family firms. Journal of Accounting and Economics, 44, 238-286.
    • Amran, A., Lee, S. P. & Devi, S. (2014). The influence of corporate structure and strategic corporate social responsibility toward sustainability reporting quality. Business Strategy and Environment, 23, 217-235.
    • Anbumozhi, X. L. V. (2009). Determinants factors of corporate environmental information disclosure: an empirical study of Chinese listed companies. Journal of Cleaner Production, 17, 593-600.
    • Anderson, J. J. (1973). Silicate water mass analysis off the Northwest Coast of Africa. InvestigationsPesqeras, sup. 2, 53-64.
    • Arvidsson, S. (2011). Disclosure of non-financial information in the annual report A management –team perspective. Journal of Intellectual Capital, 12(2), 277-300.
    • Audet, M. (1994). Plasticité, instrumentalité et réflexivité [Plasticity, instrumentalisty and reflexivity]. In P. Cossette (Ed.). Cartes cognitive set organisations, Collection [Cognitive maps serve the study of organizations, Collection], 187-198. Québec/Paris: Les Presses de l’Université Laval/Éditions ESKA.
    • Baker, A. K., & Haslem, J. A. (1973). Information needs of individual investors. The Journal of Accountancy, 64-69.
    • Barberis, N., Shleifer, A., Vishny, R. W. (1998). A Model of Investor Sentiment. Journal of Financial Economics, 49(3), 307-343.
    • Bayoud, N. S., Kavanagh, M., & Slaughter, G. (2012b). Factors Influencing Levels of Corporate Social Responsibility Disclosure by Libyan Firms: A Mixed Study. International Journal of Economics and Finance, 4, 13-29.
    • Bayoud, N. S., Kavanagh, M., &Slaughter, G. (2012a). Corporate Social Responsibility Disclosure and Corporate Reputation in Developing Countries: The Case of Libya. Journal of Business and Policy Research, 7, 131-160.
    • Beyer, A., Cohen, D. A., Lys, T. Z., & Walther, B. R. (2010). The financial reporting environment: review of the recent literature. Journal of Accounting and Economics, 50, 296-343.
    • Bonsón, E., & Brdnarová, M. (2014). CSR reporting practices of Eurozone companies. Spanish Accounting Review, Forthcoming.
    • Bougon, M. G., & Komocar, J. M. (1994). Les cartes cognitives composites. Une théorie holistique et dynamique des organisations [Composite cogni-tivemaps. A holistic and dynamic organization theory]. In P. Cossette (Ed.), Cartes cognitive set organisations, Collection [Cognitive maps serve the study of organizations, Collection], 37-56. Québec/Paris: Les Presses de l’Université Laval/ Éditions ESKA.
    • Branco, M. C., & Rodrigues, L. L. (2007).Issues in corporate social and environmental reporting research: An overview. Issues in Social and Environmental Accounting, 1(1), 72-90.
    • Brehm, M. L., Back, K. W., & Bogdonoff, M. D. (1964). A physiological effect of cognitive dissonance under stress and deprivation. The Journal ofAbnormal and Social Psychology, 69(3), 303-310.
    • Buzby, S. L. (1974). Selected items of information and their disclosure in annual reports. The Accounting Review, 49(3), 423-435.
    • Campbell, D., Craven, B., & Shrives, P. (2003). Voluntary social reporting in three FTSE sectors: a comment on perception and legitimacy. Accounting Auditing and Accountability Journal, 16(4), 558-581.
    • Chakroun, R. (2012a). Confrontation between Supply and Demand for Voluntary Information in the Annual Reports in an Emerging Country: The Tunisian Case. International Journal of Accounting and Financial Reporting, 2(2), 333-366.
    • Chakroun, R. (2012b). La perception de l’utilité de l’information volontaire dans les rapports annuels par les analystes financiers tunisiens. RecherchesenComptabilitéet Financ, 8, 35-60.
    • Chatterjee, R., Mirshekary, S., Al Farooque, O., & Safari, M. (2010). Users’ Information Requirements and Narrative Reporting: The Case of Iranian Companies. Australasian Accounting Business and Finance Journal, 4(2), 79-96.
    • Clarkson, P. M., Gordon, Y. L., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting Organizations and Society, 33, 303-327.
    • Cormier, D., & Gordon, I. M. (2001). An examination of social and environmental reporting strategies. Accounting, Auditing & Accountability Journal, 14(5), 587-617.
    • Cossette, P. (1994). Les cartescognitives au service de l’étude des organisations [Cognitive maps serve the study of organizations]. In P. Cossette (Ed.), Cartes cognitive set organisations, Collection [Cognitive maps serve the study of organizations, Collection], 3-12. Québec/Paris: LesPresses de l’Université Laval/Éditions ESKA.
Related Articles

  • Corporate risk disclosure of Islamic and сonventional banks

    Nejla Ould Daoud Ellili , Haitham Nobanee doi: http://dx.doi.org/10.21511/bbs.12(3-1).2017.09
    Banks and Bank Systems Volume 12, 2017         Issue #3         pp. 247-256 Views: 1105 Downloads: 275 TO CITE АНОТАЦІЯ

    This study examines the degree of the corporate risk disclosure and its impact on the banking performance using annual data of banks listed on the UAE financial markets: Abu Dhabi Stock Exchange (ADX) and Dubai Financial Market (DFM) during the period 2003–2013. The authors conduct the content analysis of the annual reports to measure the degree of the corporate risk disclosure. In addition, they use the panel data regressions to analyze the impact of the corporate risk disclosure on the performance of the banks. The results show low degree of the overall corporate risk disclosure index, strategic risk disclosure index, operational risk disclosure index, damage risk disclosure index, and risk management disclosure index for UAE listed banks. In addition, the results reveal significant differences in the overall corporate risk disclosure, strategic risk disclosure, financial risk disclosure, and risk management disclosure between conventional and Islamic banks. However, the effect of the degree of the overall corporate risk disclosure on the performance of UAE bank has been found insignificant. The findings of this paper contribute by providing a better understanding of risk disclosure practices in UAE and help the banks to optimally disclose their risk, improve the quality of their disclosure practices and enhance the quality of their financial reports. The impact of the corporate risk disclosure on the performance of the banks has not been examined by any of the prior researches. In addition, this paper examines the potential difference between Islamic and conventional banks in their corporate risk disclosure practices.

  • Formation of a complex of management decisions on the reduction of environmental pollution during the development of coal mines

    Beata Gibesova , Yuliia HalynskaORCID , Vaclav Zubiček , Eliška Fiedlerova doi: http://dx.doi.org/10.21511/ppm.15(2-1).2017.08
    Problems and Perspectives in Management Volume 15, 2017         Issue #2 (cont. 1)         pp. 246-254 Views: 858 Downloads: 272 TO CITE АНОТАЦІЯ

    The problems of environmental pollution in the conditions of high dust content in the air during the development of coal mines in the territory of the Czech Republic are considered. A mechanism for making managerial decisions was developed using an integrated approach using the new technological process Nastup Tušimice (DNT) aimed at eliminating pollutant emissions and managing workers in dusty conditions in mining operations. The recommendations of active and passive measures aimed at reducing dustiness in the process of coal mining have also been developed.

  • Green technology and energy consumption efficiency in Zimbabwe

    Julius MukaratiORCID , Leward JekeORCID , Abel SandersonORCID doi: http://dx.doi.org/10.21511/ee.14(1).2023.07
    Environmental Economics Volume 14, 2023         Issue #1         pp. 73-80 Views: 210 Downloads: 81 TO CITE АНОТАЦІЯ

    Environmental pollution is one of the major problems that has become an increasing area of concern globally, leading to the emergence of green energy technology. Research has been conducted on green technology adoption mainly in developed countries. However, there is noticeably limited knowledge about technology adoption and energy consumption in developing countries, for example, Zimbabwe. Thus, this paper seeks to analyze the impact of green technology adoption on energy sector performance in Zimbabwe. The results established that green technology adoption, energy pricing, energy sector investment, and capital structure significantly influence energy consumption efficiency. These results showed a positive relationship between green technology adoption and energy consumption efficiency based on the argument of the substitution possibility effect between green technology and energy demand. The study recommends adopting and identifying the type of green technology to utilize and the timing of investment in green technology. In addition, alternative estimation methods can be adopted to test the robustness of the findings.

Download Preview
Close
Environmental Economics
Environmental Economics