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引用次数: 0
摘要
随着最近对环境、社会和治理(ESG)报告需求的增加,越来越多的公司正在建立董事会级的 ESG 委员会,以监督这些领域的进展情况。公司也越来越意识到信息技术(IT)在实现 ESG 报告目标中的重要作用。我认为,环境、社会和公司治理因素的改善与信息技术的改善是相辅相成的。具体来说,我预测成立 ESG 委员会的公司也将通过改善 IT 成果而受益。利用 2004 年至 2022 年的公司样本,我调查了两种直接和两种间接的 IT 成果。我发现,以环境和社会为重点的委员会与信息技术相关的内部控制重大缺陷和网络安全漏洞呈负相关。此外,设有治理委员会的公司报告的违规事件更少,发布的盈利预测也更准确。相反,我发现设有环境和社会委员会的公司需要更长时间才能公布盈利。数据可用性:数据可从文中引用的公共来源获取。JEL 分类:G30;M40;O32。
Environmental, Social, and Governance Committees and Information Technology Outcomes
With the recent increase in demand for environmental, social, and governance (ESG) reporting, more companies are creating board-level ESG committees to oversee progress in these areas. Companies are also becoming more aware of the important role that information technology (IT) can play in achieving ESG reporting goals. I argue that an improvement in ESG factors goes hand in hand with an improvement in IT. Specifically, I predict that companies with ESG committees will also benefit through an improvement in IT outcomes. Using a sample of companies from 2004 to 2022 I investigate two direct and two indirect IT outcomes. I find that environmentally and socially focused committees are negatively associated with both IT-related material weaknesses in internal controls and cybersecurity breaches. Further, companies with governance committees report fewer breaches and issue more accurate earnings forecasts. Conversely, I find that firms with environmental and social committees take longer to announce earnings.
Data Availability: Data are available from the public sources cited in the text.
JEL Classifications: G30; M40; O32.
期刊介绍:
The Journal of Information Systems (JIS) is the academic journal of the Accounting Information Systems (AIS) Section of the American Accounting Association. Its goal is to support, promote, and advance Accounting Information Systems knowledge. The primary criterion for publication in JIS is contribution to the accounting information systems (AIS), accounting and auditing domains by the application or understanding of information technology theory and practice. AIS research draws upon and is informed by research and practice in management information systems, computer science, accounting, auditing as well as cognate disciplines including philosophy, psychology, and management science. JIS welcomes research that employs a wide variety of research methods including qualitative, field study, case study, behavioral, experimental, archival, analytical and markets-based.