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Sustainability disclosure and reputation: a comparative study

Michelon, Giovanna - Dipartimento di Scienze Economiche "Marco Fanno", … - 2007

?This paper aims to explore the relationship between a company's sustainability disclosure and its reputation. The … Global Index (World1), matched on country, industry and size. The extent of sustainability disclosure is determined using the … extent of sustainability disclosure. Furthermore, results indicate that European companies disclose more than US companies …

Persistent link: https://www.econbiz.de/10005786730

Personal Ethics & the U.S. Financial Collapse of 2007-08

Trautman, Lawrence J. - 2017

The seeds for the 2007-09 financial collapse were sewn over many years and nurtured by ill-advised governmental housing policy, the presence of pervasive fraud both large and small and the widespread failure of personal integrity. A chronology of bad choices made by individuals and the...

Persistent link: https://www.econbiz.de/10012972692

ESG Assurance in the United States

Gipper, Brandon; Ross, Samantha; Shi, Shawn X. - 2022

assuror expertise in ESG reporting frameworks and measurement standards relates to assurance and supports the disclosure of …

Persistent link: https://www.econbiz.de/10014238361

Executive overconfidence and the slippery slope to financial misreporting

Schrand, Catherine; Zechman, Sarah L. C. - 2011

A detailed analysis of firms subject to SEC Accounting and Auditing Enforcement Releases (AAERs) in the 1990s and 2000s suggests that approximately one-quarter are the result of an act that is consistent with legal standards of intent. In the remaining three quarters, the initial misstatement...

Persistent link: https://www.econbiz.de/10009349654

Chief sustainability officers : who are they and what do they do?

Perkins, Kathleen Miller; Serafeim, George - 2014

While a number of studies document that organizations go through numerous stages as they increase their commitment to sustainability over time, we know little about the role of the Chief Sustainability Officer (CSO) in this process. Using survey and interview data we analyze how a CSO’s...

Persistent link: https://www.econbiz.de/10010410565

German and US Investment Professionals’ Use of Corporate Social Responsibility Disclosures in Their Personal Investment Decisions and Recommendations to Clients

Arnold, Markus C. - 2020

We examine whether and how German and US investment professionals use corporate social responsibility (hereafter, CSR) information when making personal investment decisions and recommendations to clients. Using an experiment, we find that both German and US investment professionals use CSR...

Persistent link: https://www.econbiz.de/10012853903

Financial Outcomes of Environmental Risk and Opportunity for U.S. Companies

Hassel, Lars G. - 2014

The study extends previous research on the relation between environmental and financial performance in two ways. First, we recognize that the inherent environmental risk differs among industries. Increased levels of industry risk cause companies to have lower market values even if they are more...

Persistent link: https://www.econbiz.de/10012751738

Why are US Corporate Boards Under-Diversified among Genders and Races?

Lemayian, Zawadi - 2020

The popular and academic literatures report that women, Blacks, Hispanics, and Native Americans are under-represented on US corporate boards of directors, relative to their incidence in the US labor force. We confirm this observation by tabulating the presence of female and under-represented...

Persistent link: https://www.econbiz.de/10012838014

Corporate Social and Financial Performance in Chemical Industry in the United States

Rahman, Jahidur Md - 2020

The purpose of this study is to investigate the impact of corporation social performance (CSP) on corporate financial performance (CFP). This study uses return on assets (ROA) to measure corporate financial performance. This study uses KLD index and TRI index to measure corporate social...

Persistent link: https://www.econbiz.de/10012823030

The Human Capital Management Movement in U.S. Corporate Law

Georgiev, George S. - 2021

and Exchange Commission (SEC) adopted a new rule requiring HCM disclosure by public companies. A variety of private … views HCM as a broadly positive and much-overdue corporate governance development: HCM disclosure contributes to more … initial step, the SEC should revisit the HCM disclosure rulemaking process and reject the unstructured, “principles …

Persistent link: https://www.econbiz.de/10014088959