Financial performance and reviews of corporate social responsibility reports
作者： Orhan Akisik , Graham Gal
DOI: 10.1007/S00187-014-0198-2
关键词:
摘要: The purpose of this study is to examine the relationship between financial performance and reviews—self, Global Reporting Initiative (GRI), third party—of corporate social responsibility (CSR) reports provided by North American firms over period from 2006 2012. Using data obtained Compustat America GRI websites, results indicate that reviews CSR are significantly related certain short long-term measures performance. In addition, for in particular industries; mining, chemical, petroleum, party review Moreover, we find effect sales, leverage, growth on influenced reviews. Conclusions drawn there a reports.
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