Materiality analysis model in sustainability reporting: A case study at Lite-On Technology Corporation

Journal of Cleaner Production

Volumn 57, Issue , 2013, Pages 142-151

  Hsu, Chia Wei ^a   Lee, Wen Hao ^a   Chao, Wei Chung ^b  

^a TUNGNAN UNIVERSITY   (Taiwan)

^b LITE ON TECHNOLOGY CORPORATION   (Taiwan)

Author keywords

ANP; FMEA; Materiality analysis; Sustainability reporting

Indexed keywords

ANALYTIC NETWORK PROCESS; ANP; CORPORATE SOCIAL RESPONSIBILITIES (CSR); FAILURE MODES AND EFFECTS ANALYSIS; FMEA; MATERIALITY ANALYSIS; SOCIAL RESPONSIBILITIES; SUSTAINABILITY REPORTING;

COMMUNICATION; ECONOMIC AND SOCIAL EFFECTS; INDUSTRY; RISK ASSESSMENT; SAFETY FACTOR;

SUSTAINABLE DEVELOPMENT;

EID: 84883445598     PISSN: 09596526     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jclepro.2013.05.040     Document Type: Article

References (73)

1. AccountAbility AA1000 Assurance Standard 2008 2008 AccountAbility London
2. AccountAbility AA100 Stakeholder Engagement Standard (SES) 2011 2011 AccountAbility London
3. M. Braglia MAFMA: Multi-attribute failure mode analysis International Journal of Quality & Reliability Management 17 2000 1017 1033
4. A. Briefing The Materiality Report 2006
5. H.S. Brown, M. de Jone, and D.L. Levy Building institutions based on information disclosure: Lessons from GRI's Sustainability reporting Journal of Cleaner Production 17 2009 571 580
6. R.L. Burritt, and S. Schaltegger Sustainability accounting and reporting: Fad or trend? Accounting, Auditing & Accountability Journal 23 7 2010 829 846
7. G. Carmignani An integrated structural framework to cost-based FMECA: The priority-cost FMECA Reliability Engineering and System Safety 94 2009 861 871
8. K.H. Chang, and C.H. Cheng Evaluating the risk of failure using the fuzzy OWA and DEMATEL Journal of Intelligent Manufacturing 22 2011 113 129
9. J.K. Chen Utility priority number evaluation for FMEA Journal of Failure Analysis and Prevention 7 5 2007 321 328
10. K.S. Chin, Y.M. Wang, G.K.K. Poon, and J.B. Yang Failure mode and effects analysis using a group-based evidential reasoning approach Computers and Operations Research 36 2009 1768 1779
11. S.H. Chung, A.H.I. Lee, and W.L. Pearn Analytic network process (ANP) approach for product mix planning in semiconductor fabricator International Journal of Production Economics 96 1 2005 15 36
12. Cogan, D., Good, M., Kantor, G., McAteer, E., 2008. Corporate governance and climate change.
13. CorporateRegister CRRA CR Reporting Awards' 12-Global Winners & Reporting Trends 2012 http://www.corporateregister.com/a10723/36941-11th- 8607253C8215604518E-Gl.pdf
14. C.H. Daub Assessing the quality of sustainability reporting: An alternative methodological approach Journal of Cleaner Production 15 1 2007 75 85
15. C. Deegan, and M. Rankin The materiality of environmental information to users of annual reports Accounting, Auditing & Accountability Journal 10 4 1977 562 583
16. Deloitte Does materiality matter? Should the principle of materiality be applied more consistently to non-financial reporting? http://www.deloitte.com/ assets/Dcom-UnitedStates/Local%20Assets/Documents/us-scc-materialitydebate- 032712.pdf 2012 (assessed 15.04.13)
17. S. Du, C.B. Bhattacharya, and S. Sen Maximizing business returns to corporate social responsibility (CSR): The role of CSR communication International Journal of Management Reviews 12 1 2010 8 19
18. R.F. Dyer, and E.H. Forman Group decision support with the analytic hierarchy process Decision Support Systems 8 1992 99 124
19. R.G. Eccles, M.P. Krzus, J. Rogers, and G. Serafeim The need for sector specific materiality and sustainability reporting standards Journal of Applied Corporate Finance 24 2 2012 65 71
20. A. Fonseca, M.L. McAllister, and P. Fitzpatrick Sustainability reporting among mining corporations: A constructive critique of the GRI Approach Journal of Cleaner Production 2012 http://dx.doi.org/10.1016/j.jclepro.2012.11.050
21. M. Gaussin, G. Hu, S. Abolghasem, S. Basu, M.R. Shankar, and B. Bidand Assessing the environmental footprint of manufactured products: A survey of current literature International Journal of Production Economics 2011 http://dx.doi.org/10.1016/j.ijpe.2011.12.002
22. M. Gordeeva Materiality in Accounting Economics and Management 16 2011 41 47
23. Global Reporting Initiative (GRI) Sustainability Reporting Guidelines Version 3 2006 GRI Amsterdam
24. Global Reporting Initiative (GRI) Sustainability Reporting Guidelines 3.1 Guideline 2011
25. Global Reporting Initiative (GRI) Technical Protocol - Applying the Report Content Principles 2011
26. Global Reporting Initiative (GRI) GRI Second G4 Public Comment Period 2012 https://www.globalreporting.org/resourcelibrary/G4/G4-Exposure-Draft.pdf
27. S. Heitzman, C. Wasley, and J. Zimmerman The joint effects of materiality thresholds and voluntary disclosure incentives on firms' disclosure decisions Journal of Accounting and Economics 49 1-2 2010 109 132
28. R. Hooghiemstra Corporate communication and impression management - new perspectives why companies engage in corporate social reporting Journal of Business Ethics 27 1 2000 55 68
29. C.W. Hsu, and A.H. Hu Applying hazardous substance management to supplier selection using analytic network process Journal of Cleaner Production 17 2 2009 255 264
30. C.W. Hsu, T.C. Kuo, S.H. Chen, and A.H. Hu Using DEMATEL to develop a carbon management model of supplier selection in green supply chain management Journal of Cleaner Production 56 2013 164 172
31. C.W. Hsu, L.T. Chen, A.H. Hu, and Y.M. Chang Site selection for carbon dioxide geological storage using analytic network process Separation and Purification Technology 94 19 2012 146 153
32. A.H. Hu, C.W. Hsu, T.C. Kuo, and W.C. Wu Risk evaluation of green components using FMEA and FAHP Expert Systems with Applications 36 3P2 2009 7142 7147
33. J.J. Huang, G.H. Tzeng, and C.S. Ong Multidimensional data in multidimensional scaling using the analytic network process Pattern Recognition Letters 26 6 2005 755 767
34. G. Hubbard The quality of the sustainability reports of large international companies: An analysis International Journal of Management 28 3 2011 824 848
35. A. Kolk, and P. Perego Determinants of the adoption of sustainability assurance statement: An international investigation Business Strategy and the Environment 19 2010 182 198
36. KPMG KPMG international survey of corporate responsibility reporting 2011 2011
37. Lite-On 2011 Lite-On CSR Report 2012
38. H.T. Liu, and Y. Tsai A fuzzy risk assessment approach for occupational hazards in the construction industry Safety Science 50 4 2012 1067 1078
39. H.C. Liu, L. Liu, and N. Liu Risk evaluation approaches in failure mode and effects analysis: A literature review Expert Systems with Applications 40 2013 828 838
40. R. Lozano, and D. Huisingh Inter-linking issues and dimensions in sustainability reporting Journal of Cleaner Production 19 2-3 2011 99 107
41. R. Lozano Sustainability inter-linkages in reporting vindicated: A study of European companies Journal of Cleaner Production 51 2013 57 65
42. G. Manetti, and L. Becatti Assurance services for sustainability reports: Standards and empirical evidence Journal of Business Ethics 87 1 2009 289 298
43. G. Manetti The quality of stakeholder engagement in sustainability reporting: Empirical evidence and critical points Corporate Social Responsibility and Environmental Management 18 2 2011 110 122
44. F. Marimon, M. del Mar Alonso-Almeida, M. del Pilar Rodríguez, and K.A. Cortez Alejandro The worldwide diffusion of the global reporting initiative: What is the point? Journal of Cleaner Production 33 2012 132 144
45. R. McDermott, R. Mikulak, and M. Beauregard The Basics of FMEA 1996 Productivity USA
46. K. McKerlie, N. Knight, and B. Thorpe Advancing extended producer responsibility in Canada Journal of Cleaner Production 14 6-7 2006 616 628
47. L. Meade, and J. Sarkis Strategic analysis of logistics and supply chain management systems using the analytical network process Transportation Research Part E: Logistics and Transportation Review 34 3 1998 201 215
48. C. Mio Corporate social reporting in Italian multi-utility companies: An empirical analysis Corporate Social Responsibility and Environmental Management 17 5 2010 247 271
49. R.K. Mitchell, B.R. Agle, and D.J. Wood Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts Academy of Management Review 22 1997 853 866
50. A. Morgan Eating the Big Fish. How 'Challenger Brands' can Compete Against Brand Leaders 1999 John Wiley New York
51. G. Morose, S. Shina, and R. Farrell Supply chain collaboration to achieve toxics use reduction Journal of Cleaner Production 19 2011 397 407
52. M. Morsing, and M. Schultz Corporate social responsibility communication: Stakeholder information, response and involvement strategies Business Ethics: A European Review 15 4 2006 323 338
53. D.I. Murguía, and K. Böhling Sustainability reporting on large scale mining conflicts: The case of Bajo de la Alumbrera, Argentine Journal of Cleaner Production 2013
54. B. O'Dwyer, D. Owen, and J. Unerman Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting Accounting, Organizations and Society 36 1 2011 31 52
55. B. O'Dwyer, and D. Owen Assurance statement quality in environmental, social and sustainability reporting: A critical evaluation of leading edge practice British Accounting Review 37 2 2005 205 229
56. J. Park, and T. Brorson Experiences and views on third-party assurance of corporate environmental and sustainability reports Journal of Cleaner Production 13 10-11 2005 1095 1106
57. J. Puente, R. Pino, P. Priore, and D. de la Fuente A decision support system for applying failure mode and effects analysis International Journal of Quality & Reliability Management 19 2 2002 137 150
58. G. Raj-Reichert Safeguarding labour in distant factories: Health and safety governance in an electronics global production network Geoforum 44 2013 23 31
59. S.J. Rhee, and K. Ishii Using cost based FMEA to enhance reliability and serviceability Advanced Engineering Informatics 17 2003 179 188
60. L.C. Roca, and C. Searcy An analysis of indicators disclosed in corporate sustainability reports Journal of Cleaner Production 20 1 2012 103 118
61. T.L. Saaty, and M. Takizawa Dependence and independence: From linear hierarchies to nonlinear networks European Journal of Operational Research 26 2 1986 229 237
62. T.L. Saaty The Analytic Hierarchy Process 1980 McGraw-Hill New York
63. J. Sarkis, and R.P. Sundarraj Hub location at digital equipment corporation: A comprehensive analysis of qualitative and quantitative factors European Journal of Operational Research 137 2 2002 336 347
64. Securities and Exchange Commission (SEC) Staff Accounting Bulletin vol. 99 1999 Materiality
65. H.J. Shyur, and H.S. Shih A hybrid MCDM model for strategic vendor selection Mathematical and Computer Modelling 44 7-8 2006 749 761
66. A. Skouloudis, K. Evangelinos, and F. Kourmousis Development of an evaluation methodology for triple bottom line reports using international standards on reporting Environment Management 44 2 2009 298 311
67. D.H. Stamatis Failure Mode and Effect Analysis 1995 ASQ Quality Press Milwaukee, WI
68. C.T. Su, and C.J. Chou A systematic methodology for the creation of Six Sigma project: A case study of semiconductor foundry Expert Systems with Applications 34 4 2008 2693 2703
69. M.L. Tseng, R. Wang, S.F. Chiu, Y. Geng, and Y.H. Lin Improving performance of green innovation practices under uncertainty Journal of Cleaner Production 40 2013 71 82
70. G. Weybrecht The Sustainable MBA - The Manager's Guide to Green Business 2010 Wiley England
71. S. Zadek, and M. Merme Redefining Materiality 2003 AccountAbility London
72. F. Zammori, and R. Gabbrielli ANP/RPN: A multi criteria evaluation of the risk priority number Quality and Reliability Engineering International 28 1 2012 85 104
73. J. Zhang, and X.J. Liang Promoting green ICT in China: A framework based on innovation system approaches Telecommunications Policy 36 10-11 2012 997 1013