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Full-Text Articles in Business
Corporate Social Responsibility Reporting Standards Utilization And Influences On Their Adoption, Julie Beckel Nelsen
Corporate Social Responsibility Reporting Standards Utilization And Influences On Their Adoption, Julie Beckel Nelsen
Dissertations (1934 -)
Many organizations disclose non-financial operations through a formal corporate social responsibility (CSR) or sustainability report assessing how the firm’s actions impact the environment, humanity, society, and economy. These publicly available reports offer detailed data to stakeholders, and they can guide companies to improve operations, reduce costs, and advance sustainability. Yet, no required disclosure or disclosure method exists for U.S.-based firms, and comparison and evaluation of impact without a standard are problematic. Using Minnesota’s Fortune 500 firms as the sample, this study determined the state of reporting CSR using a standard and determine the influences to adopting CSR reporting standards within …
Disclosure And Cross-Listing: Evidence From Asia-Pacific Firms, Li Li Eng, Qianhua Ling
Disclosure And Cross-Listing: Evidence From Asia-Pacific Firms, Li Li Eng, Qianhua Ling
Accounting Faculty Research and Publications
Purpose – The purpose of this paper is to examine whether both country disclosure environment and firm-level disclosures are associated with cross-listing in the USA or London or otherwise.
Design/methodology/approach – The authors test the association using a sample of Asia-Pacific firms covered in the Standard and Poor's, 2001/2002 disclosure survey, capturing the country-level disclosure using the Center for International Financial Analysis and Research (CIFAR) score. The firm-level disclosure is measured using the S&P disclosure score. The authors conduct a logistic regression analysis and a two-stage least squares analysis to examine whether the outcome, cross-listing or not, is associated with …