Commerce and Management
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Item Content and Readability Analysis of Mission Statements: A Study Based on Listed Companies in Colombo Stock Exchange-Sri Lanka(9th International Conference on Business and Information (ICBI-2018), Department of Management Studies and Toc H Institute of Science and Technology, India, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018) De Alwis, A.C.; Ramanadhan, H.N.Mission statement is the most important document of corporate communication and it should be developed with relevant required components and able to read and understand by the different stakeholders. Considering this premise, this research endeavor is aimed at evaluating the mission statements of public quoted companies in Colombo Stock Exchange (CSE). The entire population of the CSE is 298 companies, the sample selected through multi stage sampling method, and it was consisted 78 companies. The mission statements were retrieved from the respective websites, while the analysis was done under two stages. To test the richness of the statement, it was applied the model developed by Pearce and David (1987) and David (1989). To test the level of readability, the fog index was used. Analysis of statements for richness proved that the sample firms in our study generally did not include needed components in their mission statements. The most popular components the sample firms most often included was Product and service, Philosophy and public image. Secondly it was recorded a very poor readability index for mission statements of all the companies. This high score implies the need to review and rewrite the mission statements by reducing sentence length and the use of multiple-syllable words.Item Are Women Entrepreneurs More Vulnerable Than Their Male Counterparts? – A Content Analysis(Department of Human Resource Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2013) Kodisinghe, K.A.M.S.; Semasinghe, D.M.The objective of this study is to examine the problems faced by women entrepreneurs. Data for the study was mainly based on secondary data and some observations. The basic research method selected for the study was content analysis. For the identification of these issues we have reviewed various research articles and reports published by major journals. Findings of this study reveal that access to finance, social and cultural constrains, lack of specialized education background and advances in technology and role problems are the major problems faced by women entrepreneurs. We recommend that more organizations and networks should be established for the development of women entrepreneurs and to minimise the problems faced by them.Item Corporate Sustainability Reporting Practices of Financial Service Sector Institutions in Sri Lanka(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Akram, R.M.W.; Thilakarathne, P.M.C.This study aims to explore the practices of sustainability reporting by leading financial services sector institutions in Sri Lanka when compared to GRI guidelines. The GRI guidelines which is used for the comparison purpose for the Financial Services sector (FSS) institutions include both GRI G4 framework and 16 GRI FSS specific performance indicators. In this study, the researcher investigated the FSS’s reporting in five wide areas of sustainability, which include environment, labor practices and decent works, product responsibility, human rights and society. The annual reports published in 2015 related to 15 leading financial institutions, which are listed on the Colombo Stock Exchange (CSE) were examined and coded using a technique called as content analysis.The overall findings of the research suggests that there is a lack of reporting on sustainability, however when the extent of disclosure is concerned, the society related information is broadly disclosed which is followed by disclosures on product responsibility and the issues related to environment. Moreover, the disclosures related to labor practices and decent work and human rights related information were relatively rare in the reports of financial institutions. Further, on the matter FSS- disclosures, less than 30% of the financial institutions have disclosed out of all sample financial institutions. Moreover, even within that 30% there is an inadequacy in the disclosure.The findings of the paper specify that the Sri Lankan financial institutions’ social disclosures could progress in this way to become more holistic and eventually (in association with the country’s central bank, CSE and other regulatory institutions) to come up with a type of arranged reporting to the point where they are appropriately branded as per the requirement.Item How Delphi Method adopts to collect the Data for Identifying Corporate Social Responsibility Activities in Sri Lanka?(University of Kelaniya, 2014) Tilakasiri, K.K.Researcher has developed a CSR framework in 2012 from the developing countries point of view. Current study also based on that CSR framework and identified the main activities relating to the three bottom lines, people, profit and planet. Although there is no mandatory requirement for CSR in Sri Lanka, the firms are running with the several CSR activities. Basically, the firms do not consider the CSR frameworks when they implement the CSR activities (Fernando 2010). The different firms activate their own activities as CSR, firms like to disclose those activities. Moreover, the new business organisations and existing non-CSR organisations wishes to identify the most popular CSR activities for their potential responsibilities. However, there is no accepted theory or a mandatory requirement of CSR activities to understand the above wishes. Therefore, this study fills this gap summarising the most popular CSR activities are being implemented by the public listed companies in Sri Lanka. Many Corporate Social Responsibility (CSR) researchers have described their CSR studies as two ways. First, the development studies such as CSR concepts, standards, and frameworks. Second, the relationship studies such as relationship between CSR and Company performances and Stock Markets. The latter studies have been expanded up to the identification of the advantages from implementing CSR activities in their business organisations. While discussing CSR on developing world, it can see that (Lantos 2007; Fernando 2010; Tilakasiri 2012) no accepted frameworks, standards and indices, but the companies are tried to organize CSR activities, looking at the developed world CSR frameworks, standards and techniques. However, this study’s aim was to recognize CSR activities relates to Sri Lankan context. Delphi method was used for refining the data and the content analysis research technique was used to classify the qualitative CSR activities according to the stakeholder theory. Looking at the developed countries’ CSR organisations, it cannot be identified the real feedback of CSR or benefits to the developing countries. Therefore, this study tried to develop the CSR activities in developing countries which they own such as Sri Lanka, it is good to identify the benefit and advantages from the CSR concept for the particular country. Research problem of the study was, How CSR activities are categorised by the existing firms? What are the popular CSR activities in Sri Lanka? Are there similar CSR activities in the firms in Sri Lanka? If so what are those? 5 point Likert scale used for analysing the significance of the activity and content analysis research technique used for analysing the data. On conclusion, the study identified 28th CSR activities as major activities in Sri Lanka.