Heterogeneity in CSR activities: is CSR investment monotonically associated with earnings quality?

Song, Haozhe; Rimmel, Gunnar

doi:10.1080/01559982.2020.1810428

Cited by 13 publications

(15 citation statements)

References 92 publications

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“…Data for this study have been collected from the Refinitiv Eikon database, the most commonly used source in previous research on F I G U R E 1 Research design for developing stakeholder-specific environmental, social, and governance (ESG) composite indicator corporate sustainability (e.g., Escrig-Olmedo et al, 2017;Song & Rimmel, 2021). The Refinitiv Eikon database is considered one of the six major rating systems in the field of sustainability, together with Calvert, DJSI, FTSE4Good, Innovest, and MSCI/KLD (Antolín-L opez et al, 2016).…”

Section: Selection Of Esg Indicators In the Food Industrymentioning

confidence: 99%

Deconstructing corporate environmental, social, and governance performance: Heterogeneous stakeholder preferences in the food industry

Luque‐Vílchez

Gómez‐Limón

Guerrero‐Baena

et al. 2023

Sustainable Development

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Environmental, social, and governance (ESG) performance assessment has emerged as a way to analyze corporate sustainability. However, the literature suggests that stakeholders are not satisfied with advisory firms' current assessment approaches since they do not consider stakeholders' sustainability preferences. Adopting the stakeholder perspective, this study proposes a new approach to assess ESG performance by developing a stakeholder-specific composite indicator that considers different stakeholder profiles. The proposed approach is empirically implemented to assess

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Section: Selection Of Esg Indicators In the Food Industrymentioning

confidence: 99%

Deconstructing corporate environmental, social, and governance performance: Heterogeneous stakeholder preferences in the food industry

Luque‐Vílchez

Gómez‐Limón

Guerrero‐Baena

et al. 2023

Sustainable Development

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“…Using a large sample of US public firms' corporate calls in the first four months of 2020, the top three industries with the greatest exposure to the COVID-19 crisis include chemicals and allied products, consumer nondurables, and manufacturing industries. To control for the heterogeneity of the firm resources, we control for the market capitalization and total sales in the year prior to 2020 (El Ghoul, Guedhami, & Kim, 2017;Song & Rimmel, 2021). Additionally, we recognize that the local municipal governments enact different public policies during the pandemic in response to the fluid, evolving public health risk in the local communities.…”

Section: Moderator and Control Variablesmentioning

confidence: 99%

Stakeholder salience: corporate responses during a public health crisis

Liou

Rao‐Nicholson

Shang

2023

Journal of Management & Organization

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Prior crisis management research mainly studied the context of accidental and preventable crises which are generally within the organization's control, while the COVID-19 pandemic presents a public health crisis in which corporations do not have control over the extent of the impacts. Built upon the stakeholder salience framework, we propose and test the hypotheses that are derived from societal stakeholders' power, legitimacy, and urgent claims during the pandemic and reveal several corporate responses that address multiple stakeholders' interests, including customers, shareholders, community, suppliers, and employees. Specifically, corporations with a larger number of employees and social media followers tend to adopt more corporate responses that address various stakeholders' concerns. Further, in highly impacted industries, there is an increased influence of social media followers on customer-related corporate responses as well as a decreased influence of employees on employee-related corporate responses.

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“…Entretanto, apesar desses estudos associarem atividades de RSC a um comportamento mais ético dos gestores e da organização como um todo (Kim et al, 2012;Hoi et al, 2013;Lanis & Richardson, 2015;Bozzolan et al, 2015;Harjoto, 2017), a RSC é frequentemente considerada uma ferramenta estratégica para alcançar objetivos e metas pessoais dos gestores ou para melhorar a reputação da organização por meios antiéticos (Gonçalves et al, 2020;Mahoney, Thorne, Cecil & LaGore, 2013). Os gestores podem usar a RSC para seus interesses pessoais, como legitimar seu status social ou melhorar sua própria imagem (Song & Rimmel, 2021).…”

Section: Referencial Teóricounclassified

A relação entre desempenho em responsabilidade social corporativa e o risco de fraude em empresas brasileiras abertas

Clementino

Gonçalves

2022

Hermes

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O objetivo do estudo é verificar se existe uma associação entre desempenho em Responsabilidade Social Corporativa (RSC) e risco de fraude em empresas brasileiras abertas. Para isso, foram utilizados os dados de desempenho social e ambiental da Thomson Reuters Eikon e um modelo de previsão de falência para identificar o risco de fraude, bem como foram coletadas variáveis de controle relacionadas a questões de governança corporativa que pudessem afetar o risco de fraude. As variáveis do estudo foram testadas utilizando um modelo de regressão quantílica. As variáveis de governança corporativa tamanho e independência do conselho de administração e remuneração da auditoria apresentaram uma relação negativa com o risco de fraude, enquanto o tamanho da empresa e tamanho do comitê de auditoria apresentaram uma relação positiva com o risco de fraude. O desempenho ambiental e social está negativamente relacionado com o risco de fraude, especialmente quando o risco de fraude é maior, indicando um alinhamento com a perspectiva ética da RSC em oposição a perspectiva oportunista. A principal contribuição do estudo reside em identificar se a RSC se relaciona com o risco de fraude. Considerando os impactos negativos decorrentes da fraude, essa discussão é importante para as organizações, os investidores e a sociedade.

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Heterogeneity in CSR activities: is CSR investment monotonically associated with earnings quality?

Cited by 13 publications

References 92 publications

Deconstructing corporate environmental, social, and governance performance: Heterogeneous stakeholder preferences in the food industry

Deconstructing corporate environmental, social, and governance performance: Heterogeneous stakeholder preferences in the food industry

Stakeholder salience: corporate responses during a public health crisis

A relação entre desempenho em responsabilidade social corporativa e o risco de fraude em empresas brasileiras abertas

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