Tharani D Sooriyaarachchi | NSBM Green University (original) (raw)

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Thesis Chapters by Tharani D Sooriyaarachchi

The purpose of the study is to explore the implications of Integrated Reporting (IR) on organizat... more The purpose of the study is to explore the implications of Integrated Reporting (IR) on organizational reporting practices. In particular, this paper studies the implications of IR on reporting processes of organizations with reference to the guiding principles and the content elements of the IR Framework. Design/Methodology/Approach The study was conducted as a thematic case study of a business conglomerate, since the issue investigated in the case warrants an in-depth analysis which is supported by the case study approach. The findings of the study were analysed with reference to the IR framework and the design archetype model extracted from Laughlin (1998) which was built by Hinings and Greenwood (1988) building on the work of Miller and Friesen (1984). Contributions This paper is expected to contribute towards the organizational reporting literature in several ways. First, the research analyses, in depth, the implications of IR on organizational reporting practices particularly in the context of a developing country, Sri Lanka. Second, it examines the extent of adherence of these practitioners to the guiding principles and the content elements laid out by the IR Framework. Further it identifies whether the adoption of IR and the adherence to the IR framework made a substantial change to the organizational reporting practices. Moreover, this could be used by the practitioners as measure of evaluating whether the adherence to the IR framework has made any changes to organizational reporting practices which would help the organizations to evaluate whether their efforts have been fruitful.

The main aim of this study is to analyse the state of sustainability reporting in Sri Lanka. This... more The main aim of this study is to analyse the state of sustainability reporting in Sri Lanka. This
paper analyses the current state of sustainability reporting in Sri Lanka, the trends in
sustainability reporting in Sri Lanka, the relationship between organizational financial
performance and the state of sustainability reporting and the relationship between
organizational environmental performance and the state of sustainability reporting.
This study was based on 18 selected listed Sri Lankan companies consecutively recognized
for their sustainability reports by professional accounting bodies. The sustainability
disclosures in annual reports of the selected companies for the past five years (2013-2017)
were analysed.
The state of sustainability reporting for each company for each year was computed by scoring
the GRI – GR core disclosures included in annual reports using a five level ordinal scoring
system developed by Dragmoir (2010) inspired by the GRI guidelines and then the trend
analysis was conducted for each company and all 18 companies as a whole based on the
calculated state of sustainability disclosure finally multiple regressions were conducted to
identify the relationships between organizational financial performance and the state of
sustainability disclosures as well as the relationship between organizational environmental
performance and the state of sustainability disclosures.
Based on the research findings of the study it was concluded that despite not having attained
the expected state of sustainability reporting Sri Lanka is on a continuously improving
journey to achieve there and that the financial performance do not impact on the state of
sustainability reporting but environmental reporting do impact the state of sustainability
reporting in the Sri Lankan context.
Key words: State of sustainability reporting, Trends in sustainability reporting, Financial
performance, Environmental performance

Conference Presentations by Tharani D Sooriyaarachchi

ICOBI, 2023

The study aims to identify the impact of digital transformation on the job roles of accounting pr... more The study aims to identify the impact of digital transformation on the job roles of accounting professionals in terms of the functions of the role, the objective of the role, specific duties and responsibilities assigned to the role, and the knowledge and skills required to perform the job role.

International Conference on Business Innovation, 2022

Disclosure in sustainability practices has gained a prominent place in corporate reporting due to... more Disclosure in sustainability practices has gained a prominent place in corporate reporting due to its importance as a medium of flowing information to stakeholders. As a result, managers of commercial organizations no longer focus solely on reporting the business performance but its engagement in economic, social and environmental activities adhering to given standards. This paper attempts to analyse the state of sustainability reporting in Sri Lanka and measure the level of its compliance to GRI, G4 index in reporting. Accordingly, 18 listed Sri Lankan companies consecutively recognized for their sustainability reports by professional accounting bodies were selected and analysed for the past five years (2014/2015-2018/2019). The compliance to GRI G4 core were analysed by deploying the scale developed by Dragmoir (2010) followed by a trend analysis for each selected. Based on the research findings of the study it was concluded that despite not having attained the expected state of sustainability reporting Sri Lanka is on a continuously improving journey to achieve the desired state. The level of sustainability reporting by the leading organizations recognized for sustainable practices were revealed by the study and this finding impose major implications to governing bodies of corporations, policy makers, stakeholders as well as the government. Further the study would be helpful to understand whether there is a gap between the desired state of sustainability reporting and the current state of sustainability reporting or not.

INTERNATIONAL CONFERENCE ON BUSINESS INNOVATION, 2019

The study unfolds the impacts of the adaptation of Integrated Reporting on corporate reporting pr... more The study unfolds the impacts of the adaptation of Integrated Reporting on corporate reporting practices. The analysis is specifically carried out emphasizing on the guiding principles and the content elements of the IR Framework.

3 RD INTERNATIONAL CONFERENCE ON BUSINESS INNOVATION, 2020

The study unfolds the impact of work from home on employees in terms employee work-life balance d... more The study unfolds the impact of work from home on employees in terms employee work-life balance during the Covid-19 lockdown period in Sri Lanka. The research approach is mixed method and data was gathered through questionnaire survey and structured telephone interviews. The research findings indicate that the impact of work from home on work-life balance of employees differs from employee to employee. Further, the research findings unveil that there is a significant impact of work hours of an employee during work from home period on employee-work life balance.

Papers by Tharani D Sooriyaarachchi

International Journal of Contemporary Business Research, 2023

The Sri Lankan economy is heavily dependent on migrant remittances as an economic survival strate... more The Sri Lankan economy is heavily dependent on migrant remittances as an economic survival strategy. As per the Central Bank Flow of Foreign Remittances to Sri Lanka Report for the period 2015-2022, there has been a drastic decrease in the remittances from Sri Lankan expatriates during the period 2020-2022 which has resulted in negative economic consequences to the country. This paper aims to find out the main motivating factors which drive Sri Lankan migrant remittances and the main reasons behind the decline in migrant remittances to Sri Lanka. Accordingly, 25 Sri Lankan migrants employed in various foreign nations were interviewed to identify the main reasons for the decline in migrant remittances. Based on the research findings it was established that migrant losing ties with the family back home, the number of dependent family members of the migrant back in Sri Lanka decreasing with time, the home currency depreciation which results in the amount of foreign currency required to finance the needs of the family members back home decreasing, lack of favorable policies for foreign remittances, and the lack of trust in the Sri Lankan government are the main reasons why Sri Lankan migrants have reduced their remittances to Sri Lanka.

The purpose of the study is to explore the implications of Integrated Reporting (IR) on organizat... more The purpose of the study is to explore the implications of Integrated Reporting (IR) on organizational reporting practices. In particular, this paper studies the implications of IR on reporting processes of organizations with reference to the guiding principles and the content elements of the IR Framework. Design/Methodology/Approach The study was conducted as a thematic case study of a business conglomerate, since the issue investigated in the case warrants an in-depth analysis which is supported by the case study approach. The findings of the study were analysed with reference to the IR framework and the design archetype model extracted from Laughlin (1998) which was built by Hinings and Greenwood (1988) building on the work of Miller and Friesen (1984). Contributions This paper is expected to contribute towards the organizational reporting literature in several ways. First, the research analyses, in depth, the implications of IR on organizational reporting practices particularly in the context of a developing country, Sri Lanka. Second, it examines the extent of adherence of these practitioners to the guiding principles and the content elements laid out by the IR Framework. Further it identifies whether the adoption of IR and the adherence to the IR framework made a substantial change to the organizational reporting practices. Moreover, this could be used by the practitioners as measure of evaluating whether the adherence to the IR framework has made any changes to organizational reporting practices which would help the organizations to evaluate whether their efforts have been fruitful.

The main aim of this study is to analyse the state of sustainability reporting in Sri Lanka. This... more The main aim of this study is to analyse the state of sustainability reporting in Sri Lanka. This
paper analyses the current state of sustainability reporting in Sri Lanka, the trends in
sustainability reporting in Sri Lanka, the relationship between organizational financial
performance and the state of sustainability reporting and the relationship between
organizational environmental performance and the state of sustainability reporting.
This study was based on 18 selected listed Sri Lankan companies consecutively recognized
for their sustainability reports by professional accounting bodies. The sustainability
disclosures in annual reports of the selected companies for the past five years (2013-2017)
were analysed.
The state of sustainability reporting for each company for each year was computed by scoring
the GRI – GR core disclosures included in annual reports using a five level ordinal scoring
system developed by Dragmoir (2010) inspired by the GRI guidelines and then the trend
analysis was conducted for each company and all 18 companies as a whole based on the
calculated state of sustainability disclosure finally multiple regressions were conducted to
identify the relationships between organizational financial performance and the state of
sustainability disclosures as well as the relationship between organizational environmental
performance and the state of sustainability disclosures.
Based on the research findings of the study it was concluded that despite not having attained
the expected state of sustainability reporting Sri Lanka is on a continuously improving
journey to achieve there and that the financial performance do not impact on the state of
sustainability reporting but environmental reporting do impact the state of sustainability
reporting in the Sri Lankan context.
Key words: State of sustainability reporting, Trends in sustainability reporting, Financial
performance, Environmental performance

ICOBI, 2023

The study aims to identify the impact of digital transformation on the job roles of accounting pr... more The study aims to identify the impact of digital transformation on the job roles of accounting professionals in terms of the functions of the role, the objective of the role, specific duties and responsibilities assigned to the role, and the knowledge and skills required to perform the job role.

International Conference on Business Innovation, 2022

Disclosure in sustainability practices has gained a prominent place in corporate reporting due to... more Disclosure in sustainability practices has gained a prominent place in corporate reporting due to its importance as a medium of flowing information to stakeholders. As a result, managers of commercial organizations no longer focus solely on reporting the business performance but its engagement in economic, social and environmental activities adhering to given standards. This paper attempts to analyse the state of sustainability reporting in Sri Lanka and measure the level of its compliance to GRI, G4 index in reporting. Accordingly, 18 listed Sri Lankan companies consecutively recognized for their sustainability reports by professional accounting bodies were selected and analysed for the past five years (2014/2015-2018/2019). The compliance to GRI G4 core were analysed by deploying the scale developed by Dragmoir (2010) followed by a trend analysis for each selected. Based on the research findings of the study it was concluded that despite not having attained the expected state of sustainability reporting Sri Lanka is on a continuously improving journey to achieve the desired state. The level of sustainability reporting by the leading organizations recognized for sustainable practices were revealed by the study and this finding impose major implications to governing bodies of corporations, policy makers, stakeholders as well as the government. Further the study would be helpful to understand whether there is a gap between the desired state of sustainability reporting and the current state of sustainability reporting or not.

INTERNATIONAL CONFERENCE ON BUSINESS INNOVATION, 2019

The study unfolds the impacts of the adaptation of Integrated Reporting on corporate reporting pr... more The study unfolds the impacts of the adaptation of Integrated Reporting on corporate reporting practices. The analysis is specifically carried out emphasizing on the guiding principles and the content elements of the IR Framework.

3 RD INTERNATIONAL CONFERENCE ON BUSINESS INNOVATION, 2020

The study unfolds the impact of work from home on employees in terms employee work-life balance d... more The study unfolds the impact of work from home on employees in terms employee work-life balance during the Covid-19 lockdown period in Sri Lanka. The research approach is mixed method and data was gathered through questionnaire survey and structured telephone interviews. The research findings indicate that the impact of work from home on work-life balance of employees differs from employee to employee. Further, the research findings unveil that there is a significant impact of work hours of an employee during work from home period on employee-work life balance.

International Journal of Contemporary Business Research, 2023

The Sri Lankan economy is heavily dependent on migrant remittances as an economic survival strate... more The Sri Lankan economy is heavily dependent on migrant remittances as an economic survival strategy. As per the Central Bank Flow of Foreign Remittances to Sri Lanka Report for the period 2015-2022, there has been a drastic decrease in the remittances from Sri Lankan expatriates during the period 2020-2022 which has resulted in negative economic consequences to the country. This paper aims to find out the main motivating factors which drive Sri Lankan migrant remittances and the main reasons behind the decline in migrant remittances to Sri Lanka. Accordingly, 25 Sri Lankan migrants employed in various foreign nations were interviewed to identify the main reasons for the decline in migrant remittances. Based on the research findings it was established that migrant losing ties with the family back home, the number of dependent family members of the migrant back in Sri Lanka decreasing with time, the home currency depreciation which results in the amount of foreign currency required to finance the needs of the family members back home decreasing, lack of favorable policies for foreign remittances, and the lack of trust in the Sri Lankan government are the main reasons why Sri Lankan migrants have reduced their remittances to Sri Lanka.