业务可持续性报告和保证以及可持续发展目标

IF 2.8 3区 管理学 Q2 BUSINESS, FINANCE
Z. Rezaee, Saeid Homayoun, Nick J. Rezaee, Ehsan Poursoleyman
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引用次数: 0

摘要

本文旨在研究微观层面的可持续发展目标(sdg)与企业可持续发展报告与鉴证(SRA)倾向之间的关系。设计/方法/方法作者使用了2016-2021年期间来自44个国家的全球数据,并执行probit和logistic模型来检验假设。结果表明,采用可持续发展目标的社会责任企业更有可能发布可持续发展报告和获得保证声明。作者发现,在以利益相关者为导向的国家注册的公司,公司对可持续发展目标的遵守与SRA之间的联系更强。独创性/价值ra问题正在引起全球监管机构、投资者、企业和学术界的关注。有关可持续发展目标与SRA之间关系的结果对于替代措施和若干敏感性测试是可靠的,因此具有政策、实践和研究意义。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Business sustainability reporting and assurance and sustainable development goals
Purpose This paper aims to examine the association between sustainable development goals (SDGs) at the micro level and firms’ inclination to sustainability reporting and assurance (SRA). Design/methodology/approach The authors use global data from 44 countries in the 2016–2021 period and perform the probit and logistic models in testing the hypotheses. Findings The results show that socially responsible firms adopting SDGs are more likely to issue sustainability reports and obtain assurance statements. The authors find that the link between firms’ compliance with SDGs and SRA is stronger for firms domiciled in stakeholder-oriented countries. Originality/value SRA issues are gaining the attention of regulators, investors, businesses and academics worldwide. Results pertaining to the relationship between SDGs and SRA are robust to alternative measures and several sensitivity tests and, thus, provide policy, practice and research implications.
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来源期刊
CiteScore
5.40
自引率
13.80%
发文量
45
期刊介绍: The key areas addressed are: ■Audit and Assurance (financial and non-financial) ■Financial and Managerial Reporting ■Governance, controls, risks and ethics ■Organizational issues including firm cultures, performance and development In addition, the evaluation of changes occurring in the auditing profession, as well as the broader fields of accounting and assurance, are also explored. Debates concerning organizational performance and professional competence are also covered.
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