可持续发展报告能提高企业的盈利能力吗?对印度和韩国部分公司的研究

Q3 Business, Management and Accounting

Indian Journal of Corporate Governance Pub Date : 2019-06-28 DOI:10.1177/0974686219836528

Najul Laskar

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引用次数: 19

摘要

摘要本文研究了印度和韩国公司可持续发展报告与公司盈利能力之间的关系。在计算可持续发展绩效披露得分时，采用了基于全球报告倡议组织报告格式的内容分析技术。研究样本包括印度28家非金融上市公司和韩国26家非金融上市公司，时间跨度为6年(2010-2015)。利用披露得分，回归分析用于检查可持续发展报告/绩效与公司绩效之间的关系。回归结果表明，对于韩国企业来说，这种关联是显著的。然而，在印度的情况下，可持续发展绩效的影响是负面的。此外，与印度相比，韩国可持续发展报告的相对影响明显更大。

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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Does Sustainability Reporting Enhance Firms Profitability? A Study on Select Companies from India and South Korea

Abstract This paper examines the relationship between corporate sustainability reporting and firms profitability of Indian and South Korean companies. For calculating the disclosure score of sustainability performance, content analysis technique is employed based on the reporting format of Global Reporting Initiatives. The study sample consists of 28 listed non-financial firms from India and 26 listed non-financial firms from South Korea over a period of 6 years (2010–2015). Using the disclosure scores, regression analysis is used to examine the association between sustainability reporting/performance and firm performance. The regression results indicate that, for South Korean firms, the association is positive and significant. However, in Indian context, the impact of sustainability performance is negative. Further, the relative impact of sustainability reporting is found to be significantly more in South Korea as compared with India.

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来源期刊

Indian Journal of Corporate Governance Business, Management and Accounting-Business and International Management

CiteScore

2.00

自引率

0.00%

发文量

期刊介绍： Indian Journal of Corporate Governance is a bi-annual refereed journal that provides a forum for discussions and exchanging views on a wide range of corporate governance issues ranging from board practices, independent directors, whistle blower policies and shareholder activism on one hand to media’s role in corporate governance, corporate social responsibility and sustainability reporting on the other. It comprises of research articles, concept papers, case studies and reports providing a blend of theory and practices of corporate governance globally to cater to the interests of practitioners, academics, researchers and policy makers.