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Learn, Unlearn and Relearn – Insights from Corporate E-Waste Reporting Literature and Guidelines

Table 2: Summary of previous literature

No Authors Sample Waste/e-waste measurement Findings
1 Gull et al. (in press) 1,581 firms from 37 countries for year 2002-2017 Waste generation - total hazardous and non-hazardous wastes generated in tonnesRecycling activities - ratio of the recycled waste to total waste generated Board gender diversity enhances waste management
2 Gull et al. (2022) 2,284 firms from 41 countries for year 2002–2019 Refer Gull et al. (in press) Firms with lower generated waste but higher recycled waste had better financial performance (as measured by return on assets and Tobin’s q)
3 Abd-Mutalib et al. (2021) 92 firms from the telecommunication and technology industries in Malaysia for year 2019 The extent and quality of e-waste information in the annual/sustainability reportsExtent: number of words and sentenceQuality: 0-3 scale Low level of disclosures with average of 11.36 words, 0.41 sentences and 0.27 quality scoreFirm size as a significant factor
4 Adler et al. (2021) 30 leading firms in India for year 2012-2018 35 waste items, measured on a 1-0 basis, in the annual/ sustainability reportsItem 7: Company has a specific waste management policy (or e-waste management policy) Albeit increasing over the years, disclosure level was lowAverage number of firms reported Item 7 was 31%
5 Kirchner (2021) 13 food producing firms in South Africa for year 24 items, measured on a yes/no/not available basis, in the annual reports.The items focused on whether the firms were serious about waste governance and management, reported the total weight of the hazardous and non-hazardous waste (together with the disposal methods), and indicated the approach undertaken to determine the waste disposal method. Only eight firms were serious about waste.Reuse, recycle and landfill were the mostly used methods.The majority were responsible for their waste (i.e., did not involve any contractor)
6 Maia et al. (2021) 26 global electricity companies for year 2017-2019 Quantity, typologies (hazardous versus non-hazardous) and disposal options of waste in the sustainability reports Total wastes: 50.84 Mt (non-hazardous), 0.39 Mt (hazardous)Landfills was the preferred option (54.9%)
7 Selahudin et al. (2021) 58 Malaysian firms for year 2018 E-waste reduction score from Thomson Reuters’ database CEO duality had marginal impact on e-waste reduction score
8 Benjamin et al. (2020) S&P 500 Index companies for year 2010-2015 Total amount of waste in metric tonnes Firms with greater amount of waste had higher level of cash holdings, particularly those with strong governance and operating in environmentally sensitive industries
9 Nik Azman & Mohd Salleh (2020) Refer Selahudin et al. (2021) Refer Selahudin et al. (2021) E-waste reduction score was not correlated with financial performance
10 Knežević et al. (2018) 30 Serbian firms from the banking industry for year 2013-2016 Whether or not published waste management reports The trend of reporting had increased but less than half prepared the report to the government and a very low disclosed to other stakeholders
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