B-CORP认证和财务绩效:一个小组数据分析.
Violeta Bringas-Fernández1, Carlos López-Gutiérrez1, Andrea Pérez1
1Santander Financial Institute (SANFI), Universidad de Cantabria - Fundación UCEIF, Spain.
Heliyon
|September 16, 2024
概括
B-Corp认证最初显示公司利能力略有下降. 然而,长期的财务业绩仍然与未经认证的企业相当,这表明利不是B公司采用的首要驱动力.
科学领域:
- 商业战略 商业战略
- 企业的社会责任 企业的社会责任
- 财务绩效分析 财务绩效分析
背景情况:
- B-Corp认证是最近的业务发展,对其战略和财务影响的研究有限.
- 关于B公司认证与财务绩效的联系的纵向研究很少,需要进一步调查.
- 了解财务影响至关重要,以评估利能力是否激励公司追求社会和环境影响认证.
研究的目的:
- 调查B公司认证与企业财务业绩之间的短期,中期和长期关系.
- 确定财务利是否成为企业寻求社会和环境影响评估和认证的重要动机.
- 分析B公司认证对认证公司的财务待遇影响.
主要方法:
- 利用了103家B-Corp认证公司 (2013-2020年) 的国际数据集和非认证公司的控制样本.
- 从标准普尔资本智商数据库收集的经济数据用于全面的财务分析.
- 采用比较方法来控制偏见,并建立绩效评估的基准.
主要成果:
- 在认证之前,B公司和未经认证的公司之间没有观察到显著的绩效差异,排除了选择效应.
- 与经过认证和未经认证的公司相比,B公司在认证后的两年内经济回报率暂时下降.
- 长期财务业绩显示B公司和预先认证公司之间没有统计学上显著的差异.
结论:
- "B-Corp"认证似乎不是出于立即利的动机,因为最初的回报可能会下降.
- "B公司"的长期财务前景与未经认证的实体相美,表明经过初始调整后的可持续性.
- 建议进行进一步的研究,以探索短期利能力在认证后下降的根本原因.
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