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 The relationship between CSR disclosure and CSR performance: A study of nonfinancial performance
Tác giả hoặc Nhóm tác giả: Lan Phuong Nguyen, Lionel Touchais, Jean-Laurent Viviani
Nơi đăng: The 11th Environmental and Sustainability Management Accounting Network in Asia Pacific (EMAN-AP); Số: EMAN-AP 2019 A - 105;Từ->đến trang: 2;Năm: 2019
Lĩnh vực: Chưa xác định; Loại: Báo cáo; Thể loại: Quốc tế
TÓM TẮT
This study investigates the relationship between corporate social responsibility disclosure and corporate social responsibility performance. The fixed effect models incorporated with the Granger causality approach was applied to examine the nature of the association between CSR disclosure (hereafter, CSRD) and CSR performance (hereafter, CSP), and further whether there is a “virtuous circle” in this link. Our results support the positive association between CSRD and CSP as predictions of economic-based voluntary disclosure theory. Moreover, this relation runs from both sides: CSPàCSRD and CSRDàCSP; and the CSPà CSRD have stronger power than the inversed side. However, this is not a lead-lad relationship, there is no evidence for the causality relationship between CSRD and CSP.
ABSTRACT
This study investigates the relationship between corporate social responsibility disclosure and corporate social responsibility performance. The fixed effect models incorporated with the Granger causality approach was applied to examine the nature of the association between CSR disclosure (hereafter, CSRD) and CSR performance (hereafter, CSP), and further whether there is a “virtuous circle” in this link. Our results support the positive association between CSRD and CSP as predictions of economic-based voluntary disclosure theory. Moreover, this relation runs from both sides: CSPàCSRD and CSRDàCSP; and the CSPà CSRD have stronger power than the inversed side. However, this is not a lead-lad relationship, there is no evidence for the causality relationship between CSRD and CSP.
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