全球报告举措和公司绩效:印度公司的利益相关者视角
Rajat Agrawal1, Sanjeev Arora2, Gitika Arora3
1Department of Management Studies, Indian Institute of Technology, Roorkee, 247667, India.
概括
从利益相关者的角度来看,这项纵向研究发现,报告可持续发展的公司与不报告可持续发展的公司之间的财务业绩没有显著差异. 这项研究分析了22年的财务数据.
科学领域:
- 商业和经济学 商业和经济学
- 企业社会责任 企业社会责任
- 财务绩效分析 财务绩效分析
背景情况:
- 对企业施加越来越多的外部压力,迫使他们采取社会责任的行为.
- 各国对可持续发展和社会责任报告实践的采用不同.
- 在评估企业实践时,利益相关者的观点越来越重要.
研究的目的:
- 实证分析可持续性报告与非报告公司的财务业绩.
- 从各个利益相关者的角度评估财务业绩.
- 为了解可持续发展报告的财务影响提供纵向数据.
主要方法:
- 纵向研究设计跨越22年.
- 财务绩效参数的分类和统计分析.
- 基于特定的利益相关者群体对财务业绩的评估.
主要成果:
- 在从事可持续性报告的公司和不从事可持续性报告的公司之间,在财务业绩上没有发现统计学上显著的差异.
- 从利益相关者的角度进行的分析没有显示出绩效差异.
- 22年的纵向数据支持了没有性能差异的发现.
结论:
- 从利益相关方的角度来看,可持续性报告似乎不会在22年期间直接影响财务业绩.
- 该研究强调,需要进一步研究企业社会责任,报告和财务结果之间的细微关系.
- 调查结果表明,利益相关者可能认为,积极报告可持续性举措的公司可能不会获得财务优势.
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