可持续性报告中的变性 - 一项多国研究
Imlak Shaikh1, Arun Kumar Tripathy1
1Management Development Institute Gurgaon, Gurugram, Haryana, 122007, India.
Journal of environmental management
|December 31, 2024
概括
由于环境和社会压力,全球企业必须加强可持续发展报告. 这项研究揭示了国家,行业和公司因素对可持续性披露和质量产生重大影响,强调了上下文相关性.
科学领域:
- 商业和管理的管理.
- 环境,社会和治理 (ESG) 研究 研究
- 公司社会责任 (CSR)
背景情况:
- 全球越来越多地强调环境意识,社会责任和企业治理,这就需要商业发展.
- 可持续发展报告是企业在这些关键领域沟通其绩效的关键机制.
- 了解可持续发展报告的驱动因素对于制定有效的全球标准和实践至关重要.
研究的目的:
- 通过分析大量可持续性报告样本,提供关于可持续性报告决定因素的全球证据.
- 检查国家,行业和企业层面特征对可持续性披露质量和范围的影响.
- 确定增强全球可持续发展报告实践的关键因素.
主要方法:
- 对来自G20国家的上市公司678份可持续发展报告的内容分析.
- 为选定样本计算可持续性披露 (SUSD) 和质量指数 (QUID).
- 在国家,行业和企业层面对影响可持续发展报告的因素的实证检查.
主要成果:
- 可持续性报告受到国家特定标准,行业规范和企业级别特征的重大影响.
- 遵守经合组织指导方针和外部保证的存在是更高质量的可持续发展披露的关键决定因素.
- 在不同国家和行业的可持续发展报告实践中存在显著的差异.
结论:
- 在全球可持续性文献和实践中,上下文相关性至关重要.
- 决策者和监管机构在制定可持续性法规和评估绩效时,应考虑国家和行业的差异.
- 调查结果为改善可持续发展报告的可靠性,实质性和利益相关者的包容性提供了见解.
相关概念视频
Variability: Analysis
126
Measures of variability are statistical metrics that reveal the dispersion pattern within a dataset. They are pivotal in biostatistics, providing insights into the heterogeneity within health and biological data. Variability signifies the degree to which data points diverge from one another, helping researchers understand the potential range of values and associated uncertainty within the data.
The range is a simple measure of variability, indicating the difference between the highest and...
The range is a simple measure of variability, indicating the difference between the highest and...
126
What is Variation?
11.2K
Apart from the measures of central tendency, distribution, outliers, and the changing characteristics of data with time, an important characteristic of any data set is its variation or spread. In some data sets, the data values are concentrated closely near the mean; in others, the data values are more widely spread out from the mean.
The range, standard deviation, standard error, and variance are the different measures of variation.
Range: The range is the difference between its maximum and...
The range, standard deviation, standard error, and variance are the different measures of variation.
Range: The range is the difference between its maximum and...
11.2K
Multiple Regression
2.9K
Multiple regression assesses a linear relationship between one response or dependent variable and two or more independent variables. It has many practical applications.
Farmers can use multiple regression to determine the crop yield based on more than one factor, such as water availability, fertilizer, soil properties, etc. Here, the crop yield is the response or dependent variable as it depends on the other independent variables. The analysis requires the construction of a scatter plot...
Farmers can use multiple regression to determine the crop yield based on more than one factor, such as water availability, fertilizer, soil properties, etc. Here, the crop yield is the response or dependent variable as it depends on the other independent variables. The analysis requires the construction of a scatter plot...
2.9K
Variation
6.7K
An important characteristic of any set of data is the variation in the data. In some data sets, the data values are concentrated closely near the mean; in other data sets, the data values are more widely spread out from the mean. The most common measure of variation, or spread, is the standard deviation, which is the square root of variance.
When independent and dependent variables are plotted on a scatter plot, the slope of a line is a value that describes the rate of change between the two...
When independent and dependent variables are plotted on a scatter plot, the slope of a line is a value that describes the rate of change between the two...
6.7K
Coefficient of Variation
3.7K
The coefficient of variation measures the dispersion of the data points or distribution around the mean. Using the coefficient of variation, we can compare two data series with drastically different means or different units of measurement. The coefficient of variation for a sample and a population is expressed as a percentage of the ratio of standard deviation to the mean.
The coefficient of variation is a practical statistical tool in finance. It allows investors to assess the volatility or...
The coefficient of variation is a practical statistical tool in finance. It allows investors to assess the volatility or...
3.7K
Reliability and Validity
12.7K
Reliability and validity are two important considerations that must be made with any type of data collection. Reliability refers to the ability to consistently produce a given result. In the context of psychological research, this would mean that any instruments or tools used to collect data do so in consistent, reproducible ways.
12.7K


