ceo可持续话语的财务和非财务决定因素:对美国市场的纵向分析

IF 3.9 3区管理学 Q2 MANAGEMENT

Management International Review Pub Date : 2023-01-01 DOI:10.59876/a-g895-raj9

Julien Lachuer, Sébastien Jost

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引用次数: 0

摘要

本文的目的是通过话语来确定导致财务和财务外绩效的管理可持续行为。在企业社会责任(CSR)的一致性和工具理论的棱镜下，我们通过检查ceo在可持续发展报告中的介绍性话语与财务和非财务绩效之间的相互关系来研究ceo的调节作用。本文运用logit模型和文本分析方法，对2014年至2019年标准普尔500指数上市公司的三个行业进行了纵向分析。我们发现ceo话语与财务绩效和财务外绩效之间存在相关性。他们的话语是理解ceo的CSR战略是否满足主要行业战略问题的关键因素。

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Financial and extra-financial determinants of CEOs’ sustainable discourse: a longitudinal analysis on the US market

The aim of this paper is to identify, through the discourse, the managerial sustainable behaviors that lead to both financial and extra-financial performance. Under the prism of alignment and instrumental theories on corporate social responsibility (CSR), we investigate the moderating role of CEOs by examining the interrelation between CEOs’ introductory discourses in sustainability reports and financial and extra-financial performance. Through the use of a logit model and textual analysis, we conduct a longitudinal analysis on firms listed on the S&P500 between 2014 and 2019 in three sectors. We find that CEOs’ discourse is interrelated with financial and extra financial performance. Their discourse is a key factor in understanding whether CEOs’ CSR strategies meet the main sectorial strategic issues.

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来源期刊

Management International Review MANAGEMENT-

CiteScore

6.50

自引率

11.60%

发文量

期刊介绍： Management International Review publishes research-based articles that reflect significant advances in the key areas of International Management. Its target audience consists of scholars in International Business Administration. Management International Review is a double-blind refereed journal that aims at the advancement and dissemination of research in the fields of International Management. The scope of the journal comprises International Business, Cross-Cultural Management, and Comparative Management. The journal publishes research that builds or extends International Management theory so that it can contribute to International Management practice. Management International Review welcomes both theoretical and empirical work. Original papers are invited that are based on a solid theoretical basis and a rigorous methodology. In the area of empirical studies, the journal publishes both quantitative and qualitative research. To be published in Management International Review, a paper must make strong contributions and highlight the significance of those contributions to the field of International Management. The editors are especially interested in manuscripts that break new ground rather than papers that make only incremental contributions. Management International Review publishes articles and research notes. Every year, six issues are published. On average, two of these issues are Focused Issues, which concentrate on a specific subfield of International Management.