企业社会责任委员会和使用企业社会责任保证服务

IF 2.9 3区 管理学 Q2 BUSINESS, FINANCE Journal of Contemporary Accounting & Economics Pub Date : 2022-08-01 DOI:10.1016/j.jcae.2022.100317
Michael Bradbury, Jing Jia, Zhongtian Li
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引用次数: 2

摘要

本研究探讨企业社会责任委员会是否与企业社会责任报告的外部保证相关联。具体而言,我们考虑企业社会责任委员会的存在和有效性。我们以2004-2016年期间的澳大利亚公司为样本,表明企业社会责任委员会的存在与企业社会责任的外部保证无关。然而,企业社会责任委员会的有效性是正相关的。此外,企业社会责任委员会效率越高的事务所更有可能寻求由四大会计师事务所提供的外部保证,并从同一家会计师事务所获得财务审计和企业社会责任保证服务。综上所述,企业社会责任委员会的有效性在企业社会责任保证服务中起着积极的作用。我们的研究结果与那些有兴趣了解外部企业社会责任保证服务的需求和选择,以及公司治理机制对这些服务的影响的人特别相关。
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Corporate social responsibility committees and the use of corporate social responsibility assurance services

This study examines whether corporate social responsibility (CSR) committees associate with the external assurance of CSR reports. Specifically, we consider the presence and effectiveness of CSR committees. Using a sample of Australian firms over the period 2004–2016, we show the mere presence of a CSR committee is not related to the external assurance of CSR. However, CSR committee effectiveness is positively related. In addition, firms with higher CSR committee effectiveness are more likely to seek external assurance provided by the Big4 accountancy firms and acquire financial audit and CSR assurance services from the same provider. Taken together, CSR committee effectiveness plays an active role in CSR assurance services. Our results are particularly relevant to those with interests in understanding the demand and choice of external CSR assurance services, as well as the impact of corporate governance mechanisms on these services.

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来源期刊
CiteScore
6.00
自引率
3.00%
发文量
24
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