采掘业利益相关者对采掘业透明度措施法案(ESTMA)的看法*

IF 1.6 Q3 BUSINESS, FINANCE
Kareen Brown, Staci Kenno, Michelle Lau, Barbara Sainty
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引用次数: 2

摘要

本评论考虑了加拿大采掘业透明度措施法案(ESTMA)的利益相关者观点。2015年,根据加拿大的企业社会责任(CSR)战略,ESTMA作为强制性的企业社会责任报告倡议,要求披露与全球石油、天然气或矿产商业开发相关的所有付款。尽管ESTMA旨在提高全球采掘业的透明度和遏制腐败,但采掘业利益相关者对这一强制性企业社会责任倡议的接受程度仍知之甚少。这项政府倡议的成功与否可能取决于利益相关者对ESTMA的接受程度。本研究报告了一项对行业利益相关者(包括管理者、从业者和学者)的调查结果,调查内容涉及ESTMA对透明度、财务绩效、声誉、决策和公司在海外开展业务的能力是积极还是消极的影响。调查结果表明,加拿大的利益相关者认为,ESTMA提高了透明度,并对加拿大采掘业公司的声誉产生了积极影响,同时对财务绩效、决策变化或海外业务能力产生了最小的影响。在加拿大的背景下,研究结果为监管机构和从业者以及其他利益相关者提供了重要的见解,以更好地理解强制性企业社会责任举措的影响,以及将立法财务披露作为企业社会责任机制的使用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Extractive Sector Stakeholders' Perspectives of the Extractive Sector Transparency Measures Act (ESTMA)*

This commentary considers stakeholder perspectives of Canada's Extractive Sector Transparency Measures Act (ESTMA). In 2015, ESTMA was enacted under Canada's corporate social responsibility (CSR) strategy as a mandatory CSR reporting initiative requiring the financial disclosure of all payments relating to the commercial development of oil, gas, or minerals around the globe. Despite ESTMA's intended purpose to improve transparency and deter corruption within the global extractive sector, little remains known about the acceptance of this mandatory CSR initiative by extractive sector stakeholders. Success of this government initiative likely hinges upon stakeholder acceptance of ESTMA. This study reports the results of a survey of industry stakeholders, including managers, practitioners, and academics, on whether ESTMA positively or negatively affects transparency, financial performance, reputation, decision making, and the ability of firms to do business abroad. Findings indicate stakeholders in Canada believe ESTMA has improved transparency and has had a positive effect on the reputation of Canadian firms in the extractive sector with minimal costs to financial performance, changes to decision making, or effect on ability to conduct business abroad. Using a Canadian context, the findings provide important insights for regulators and practitioners, among other stakeholders, to better understand the effects of mandatory CSR initiatives, as well as the use of legislated financial disclosures as a CSR mechanism.

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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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