揭开债务提供者的偏好对可持续性报告的影响:一项企业级元分析调查
Gurmani Chadha1, Monica Singhania2
1Faculty of Management Studies (FMS), University of Delhi, New Delhi, Delhi, 110007, India.
Environmental science and pollution research international
|January 27, 2024
概括
债务资本提供者对可持续性报告 (SR) 的采用和范围有重大影响,但不影响其质量. 需要更多的贷款人积极性来鼓励企业采取有意义的SR实践.
科学领域:
- 企业金融公司财务
- 可持续性会计 可持续性会计 可持续性会计
- 利益相关者理论 利益相关者理论
背景情况:
- 关于债务资本提供商对可持续性报告 (SR) 的影响的学术研究是广泛的,但不确定的.
- 杆是SR实践的关键决定因素,需要进行全面评估.
研究的目的:
- 进行首次关于债务资本提供商对SR的影响的企业级元分析.
- 调和相互矛盾的经验结果,并评估这种利益相关者的影响力对SR的影响程度.
- 分析杆对SR采用,范围和质量的影响.
主要方法:
- 一个全面的公司层面的元分析,对112项研究进行了180个效果大小 (1989-2022年).
- 对32,953家公司进行分析,以评估杆对SR维度的影响.
- 小组分析和元回归来考虑调节者.
主要成果:
- 债务资本提供者对SR采用和范围产生积极影响,但不会影响SR质量.
- 合法性理论解释了这些发现:债务提供者关注披露的存在和范围,而不是深度.
- 结果的差异与报告内容,公司类型,杆代理,样本期和出版品质有关.
结论:
- 债务资本提供商对SR的影响很大,但仅限于表面层面的披露.
- 加强贷款人的积极性和信息敏感性对于促进高质量的SR至关重要.
- 结果为政策,协作和ESG敏感的贷款提供了洞察力,以推动优质的SR实践.
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