Home // International Journal On Advances in Systems and Measurements, volume 15, numbers 3 and 4, 2022 // View article
Authors:
Anais Heeren
Martijn Zoet
Eric Mantelaers
Keywords: continuous monitoring; hospitality sector; sustainability reporting; counter-accounting; continuous auditing; job titles; occupational gender segregation
Abstract:
Sustainability reporting has become common practice in organizations. A factor that is associated with the rise of sustainability reporting is greenwashing. To counter greenwashing practices, counter-accounting, referring to the use of information produced by actors outside a given organization or industry, aims to help verify statements made by organizations. Although counter-accounting already exists in the toolbox of the auditor, it is mainly applied in an ad-hoc manner and rarely continuous. In this study, a continuous monitoring system for counter-accounts is proposed to measure gender inequality. The usefulness of the system is demonstrated by analyzing 22075 job appointment announcements in the hospitality sector and 55 statements regarding organizations’ efforts and goals in the field of workforce equality. The presented results shed light on occupational gender segregation and provide a basis from which more continuous counteraccounting systems can be developed. In this paper, we readdress and - present our earlier work, yet we extend the previous study with additional research by increasing the appointment announcement dataset from 1000 instances to 22075 and by adding an additional form of usefulness validation for the developed system. In addition, we provide a more detailed description of the related literature, findings, and results.
Pages: 60 to 71
Copyright: Copyright (c) to authors, 2022. Used with permission.
Publication date: December 31, 2022
Published in: journal
ISSN: 1942-261x