迈向全面的企业可持续发展报告:捷克大型企业ESG披露影响因素的实证研究

IF 3.1 Q2 BUSINESS
Ivan Balogh, Mohit Srivastava, L. Tyll
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引用次数: 10

摘要

如今,企业面临着来自利益相关者群体的前所未有的压力,要求通过发布全面的报告来描述其环境、社会和治理(ESG)相关活动、战略和政策,从而变得更加透明。本文的主要动机是了解哪些ESG披露因素与大型捷克公司相关。设计/方法/途径为实现上述目标,我们构建并计算了捷克100家最大公司的ESG披露总指数,该指数由三个子指数(ESG)组成。此外,利用删节回归模型估计了企业层面因素与ESG披露指标之间的关系。本研究发现,收入、员工数量和盈利能力正向影响ESG披露总量。在三个ESG组成部分的层面上,本研究发现收入正向影响环境和治理披露,而员工数量正向影响社会和治理披露。此外,盈利能力对捷克大型公司的社会和治理披露产生积极影响。然而,本研究并未观察到董事会属性与ESG披露之间的显著关系。原创性/价值本文扩展了ESG披露的学术文献,在企业可持续发展报告指令的采用和转换之前,通过验证捷克商业现实背景下公司层面因素的重要性。更具体地说,本研究调查了ESG报告中的ESG因素。这种分离是至关重要的,因为公司在这些因素的报告过程中有所不同。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Towards comprehensive corporate sustainability reporting: an empirical study of factors influencing ESG disclosures of large Czech companies
Purpose Businesses nowadays face unprecedented pressures from stakeholder groups to become more transparent by issuing comprehensive reports describing their environmental, social and governance (ESG)-related activities, strategies and policies. This paper’s primary motivation is to understand which ESG disclosure factors are relevant for large Czech companies. Design/methodology/approach To achieve the above-stated goal, the total ESG disclosure index, consisting of three subindexes (ESG) was constructed and calculated for the 100 largest Czech companies. Furthermore, the relationships between firm-level factors and ESG disclosure indexes were estimated by using censored regression models. Findings This study found that revenue, number of employees and profitability positively influenced the total ESG disclosures. On the level of the three ESG components, this study found that revenue positively impacted environmental and governance disclosures while the number of employees positively affected social and governance disclosures. Moreover, profitability affected social and governance disclosures positively for large Czech companies. However, this study did not observe a significant relationship between board attributes and ESG disclosures. Originality/value This paper extends academic literature on ESG disclosures by verifying the significance of firm-level factors in the context of Czech business realities before the adoption and transposition of the Corporate Sustainability Reporting Directive. More specifically, this study has investigated the ESG reporting together and separately for ESG factors. This separation is vital as firms vary in reporting processes across these factors.
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来源期刊
CiteScore
5.60
自引率
18.80%
发文量
35
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