法国背景下自愿环境和社会报告的相关性:企业社会责任保证重要吗?

Q3 Social Sciences
Amira Lajmi, G. Paché
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引用次数: 3

摘要

企业社会责任(CSR)报告对于那些希望向利益相关者和整个社会传达其环境和社会行动的公司来说非常重要。当然,企业社会责任报告的可信度在很大程度上影响了市场对所提供信息的反应。虽然对环境和社会报告的研究很重要,但关于环境和社会披露与公司市场价值的相关性的经验证据很少。本文具体分析了企业社会责任外部保证对自愿环境和社会报告与企业市场价值之间关系的调节作用。然后根据全球报告倡议组织指南中指定的披露项目开发内容分析索引。作者利用手工收集的法国公司样本数据发现,企业社会责任保证对高环境和社会报告与企业市场价值之间的关系具有负向调节作用,这就提出了外部保证在评估企业社会责任报告可信度中的作用的问题。作者衷心感谢《环境经济学》的三位匿名审稿人对本文前一版本的深刻评论。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Relevance of voluntary environmental and social reporting in the French context: Does CSR assurance matter?
Corporate social responsibility (CSR) reporting is of high importance for firms that wish to communicate their environmental and social actions to stakeholders and society at large. Of course, the credibility of CSR reporting affects considerably the market reaction to the information provided. Although research on environmental and social reporting is important, empirical evidence regarding the relevance of environmental and social disclosure to firms’ market values is scarce. This paper specifically analyzes the moderating role of external CSR assurance on the relationship between voluntary environmental and social reporting and firm market value. A content analysis index is then developed based on disclosure items specified in the Global Reporting Initiative guidelines. Using hand-collected data on a sample of French companies, the authors find that CSR assurance has a negative moderating effect on the relationship between high environmental and social reporting and firms’ market value, raising questions about the role of external assurance in assessing CSR reporting credibility. AcknowledgmentThe authors sincerely thank three anonymous reviewers of Environmental Economics for their insightful comments on a previous version of the paper.
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来源期刊
Environmental Economics
Environmental Economics Social Sciences-Public Administration
CiteScore
3.60
自引率
0.00%
发文量
9
审稿时长
12 weeks
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