劳动力环境对企业社会责任审计报告滞后性的影响:媒体报道的调节作用

IF 3.3 Q1 BUSINESS, FINANCE
Marwa Moalla, Dhouha Bouaziz, Anis Jarboui
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引用次数: 0

摘要

本研究旨在探讨劳动力环境与企业社会责任(CSR)审计报告滞后之间的关系,同时全面了解媒体报道对这一关系的调节作用。本文以 151 家在 CAC All Shares 指数上市的法国非金融企业为样本,研究时间跨度为 2014 年至 2021 年,为期八年。为了检验假设,作者采用了可行的广义最小二乘法回归。此外,作者还使用附加分析和广义矩方法模型检查了结果的内生性问题。研究结果基于 2014 年至 2021 年期间由 960 个法国公司观测值组成的面板数据集,得出的结果表明劳动力环境与企业社会责任审计报告滞后之间存在显著的负相关关系。实践意义 本研究为劳动力环境与企业社会责任审计报告滞后的现有研究做出了贡献,可能为员工、雇主、监管机构和审计师等利益相关者提供一个缩短发布企业社会责任审计报告时间的环境。这项研究的创新之处在于,它探讨了媒体曝光率对劳动力环境与企业社会责任审计报告滞后之间联系的调节作用,而这是一个以前没有广泛研究过的课题。据作者所知,此前没有任何实证研究在法国或其他地方考察过这种关系。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The impact of workforce environment on CSR audit report lag: the moderating role of media coverage

Purpose

The purpose of this study is to investigate the relationship between the workforce environment and corporate social responsibility (CSR) audit report lag while also developing a comprehensive understanding of the moderating effect of media coverage on this relationship.

Design/methodology/approach

This paper was based on a sample of 151 French nonfinancial companies listed on the CAC All Shares index and covered an eight-year period, from 2014 to 2021. To test the hypotheses, a feasible generalized least squares regression was applied. Moreover, the authors checked the results using an additional analysis and the generalized method of moment model for endogeneity problems.

Findings

Based on a panel data set comprising 960 observations of French firms from the period 2014 to 2021, the results obtained indicate a significant negative relationship between the workforce environment and CSR audit report lag. Additionally, it was found that media exposure moderates the relationship between the workforce environment and CSR audit report lag.

Practical implications

This study contributes to the existing research on workforce environment and CSR audit report lag, potentially providing stakeholders such as employees, employers, regulators and auditors with an environment that shortens the time for issuing CSR audit reports. The findings are also relevant for foreign institutional investors aiming to enhance their investment decisions with more comprehensive information.

Originality/value

The work is innovative as it explores the moderating impact of media exposure on the connection between workforce environment and CSR audit report lag, a topic not extensively studied before. To the best of the authors’ knowledge, no prior empirical studies have examined this relationship within the French context or elsewhere.

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来源期刊
CiteScore
5.80
自引率
16.00%
发文量
65
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