中小企业是否制定了环境、社会和公司治理沟通战略？利用网络和年度报告渠道探讨自愿性 ESG 披露的质量和影响因素

IF 12.5 1区管理学 Q1 BUSINESS

Business Strategy and The Environment Pub Date : 2024-11-11 DOI:10.1002/bse.4038

Andrea Cardoni, Evgeniia Kiseleva

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引用次数: 0

摘要

本文评估了中小型企业（SMEs）披露环境、社会和治理（ESG）信息的网络渠道和年度报告渠道之间的影响因素和差异。与中小型企业普遍采用的案例研究不同，本文通过对意大利 100 家制造业中小型企业的网站和年度报告进行内容分析，开展了一项定量研究。根据收集到的证据，与年度报告相比，中小型企业的网络披露水平更高。这些信息披露渠道似乎是相互独立的，财务资源对年报质量（即盈利能力作为代表）有显著影响，而规模对网站上的信息（即营业额作为代表）有影响。这两种渠道都可以用基于资源的观点来解释，而机构特征（如拥有四大外部审计师或董事会规模）对自愿性环境、社会和公司治理披露的总体得分有相关影响。

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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Do SMEs have an ESG communication strategy? Exploring the quality and influencing factors of voluntary ESG disclosures using web‐based and annual report channels

This paper evaluates the influencing factors and disparities between web‐based and annual report channels for environmental, social and governance (ESG) disclosures by small and medium‐sized enterprises (SMEs). In contrast to the prevalent use of case‐studies in the context of SMEs, a quantitative study was conducted by performing a content analysis of the websites and annual reports of 100 manufacturing SMEs in Italy. Based on the collected evidence, SMEs exhibited a higher level of web‐based disclosures compared to annual reports. These disclosure channels appear to be independent of each other, with financial resources significantly influencing the quality of annual reports (i.e. profitability as a proxy) and size impacting information available on websites (i.e. turnover as a proxy). Both channels may be explained by the resource‐based view, while agency characteristics (such as having a Big Four external auditor or board size) have a relevant effect on the overall voluntary ESG disclosure score.

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来源期刊

Business Strategy and The Environment Multiple-

CiteScore

22.50

自引率

19.40%

发文量

336

期刊介绍： Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.