社会责任报告:加拿大实践研究

IF 1.2 4区管理学 Q4 BUSINESS

Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration Pub Date : 2021-11-05 DOI:10.1002/cjas.1649

Michel Coulmont, Sylvie Berthelot, Félix Martineau

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引用次数: 0

摘要

本研究的目的是确定加拿大公司根据全球报告倡议组织(GRI)自愿披露的绩效指标，并检查其可比性。结果往往表明，所有被研究的公司披露的指标都很少，而且这些指标的格式使比较变得不可能。其他分析显示，虽然少数公司公布了一些指标，但绝大多数(91%)披露的信息质量较差。因此，这些公司的策略似乎是把水搅浑，而不是真正解释它们的业绩。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Les rapports de responsabilité sociétale: Une étude des pratiques Canadiennes

The aim of this study is to identify the performance indicators that Canadian corporations voluntarily disclose based on the Global Reporting Initiative (GRI) and to examine their comparability. The results tend to show that all the companies studied disclose few indicators and that the format of these indicators makes comparisons impossible. Additional analyses revealed that while a minority of companies publish some indicators, the vast majority (91%) disclose poor quality information. Accordingly, the companies' strategy appears to be to muddy the waters than actually account for their performance.

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来源期刊

Canadian Journal of Administrative Sciences-Revue Canadienne Des Sciences De L Administration Multiple-

CiteScore

3.40

自引率

13.60%

发文量

期刊介绍： The Canadian Journal of Administrative Sciences (CJAS) is a multidisciplinary, peer-reviewed, international quarterly that publishes manuscripts with a strong theoretical foundation. The journal welcomes literature reviews, quantitative and qualitative studies as well as conceptual pieces. CJAS is an ISI-listed journal that publishes papers in all key disciplines of business. CJAS is a particularly suitable home for manuscripts of a crossdisciplinary nature. All papers must state in an explicit and compelling way their unique contribution to advancing theory and/or practice in the administrative sciences.