ceo可持续话语的财务和非财务决定因素:对美国市场的纵向分析

IF 3.9 3区 管理学 Q2 MANAGEMENT Management International Review Pub Date : 2023-01-01 DOI:10.59876/a-g895-raj9
Julien Lachuer, Sébastien Jost
{"title":"ceo可持续话语的财务和非财务决定因素:对美国市场的纵向分析","authors":"Julien Lachuer, Sébastien Jost","doi":"10.59876/a-g895-raj9","DOIUrl":null,"url":null,"abstract":"The aim of this paper is to identify, through the discourse, the managerial sustainable behaviors that lead to both financial and extra-financial performance. Under the prism of alignment and instrumental theories on corporate social responsibility (CSR), we investigate the moderating role of CEOs by examining the interrelation between CEOs’ introductory discourses in sustainability reports and financial and extra-financial performance. Through the use of a logit model and textual analysis, we conduct a longitudinal analysis on firms listed on the S&P500 between 2014 and 2019 in three sectors. We find that CEOs’ discourse is interrelated with financial and extra financial performance. Their discourse is a key factor in understanding whether CEOs’ CSR strategies meet the main sectorial strategic issues.","PeriodicalId":51434,"journal":{"name":"Management International Review","volume":null,"pages":null},"PeriodicalIF":3.9000,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Financial and extra-financial determinants of CEOs’ sustainable discourse: a longitudinal analysis on the US market\",\"authors\":\"Julien Lachuer, Sébastien Jost\",\"doi\":\"10.59876/a-g895-raj9\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The aim of this paper is to identify, through the discourse, the managerial sustainable behaviors that lead to both financial and extra-financial performance. Under the prism of alignment and instrumental theories on corporate social responsibility (CSR), we investigate the moderating role of CEOs by examining the interrelation between CEOs’ introductory discourses in sustainability reports and financial and extra-financial performance. Through the use of a logit model and textual analysis, we conduct a longitudinal analysis on firms listed on the S&P500 between 2014 and 2019 in three sectors. We find that CEOs’ discourse is interrelated with financial and extra financial performance. Their discourse is a key factor in understanding whether CEOs’ CSR strategies meet the main sectorial strategic issues.\",\"PeriodicalId\":51434,\"journal\":{\"name\":\"Management International Review\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":3.9000,\"publicationDate\":\"2023-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Management International Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.59876/a-g895-raj9\",\"RegionNum\":3,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"MANAGEMENT\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Management International Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59876/a-g895-raj9","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"MANAGEMENT","Score":null,"Total":0}
引用次数: 0

摘要

本文的目的是通过话语来确定导致财务和财务外绩效的管理可持续行为。在企业社会责任(CSR)的一致性和工具理论的棱镜下,我们通过检查ceo在可持续发展报告中的介绍性话语与财务和非财务绩效之间的相互关系来研究ceo的调节作用。本文运用logit模型和文本分析方法,对2014年至2019年标准普尔500指数上市公司的三个行业进行了纵向分析。我们发现ceo话语与财务绩效和财务外绩效之间存在相关性。他们的话语是理解ceo的CSR战略是否满足主要行业战略问题的关键因素。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
Financial and extra-financial determinants of CEOs’ sustainable discourse: a longitudinal analysis on the US market
The aim of this paper is to identify, through the discourse, the managerial sustainable behaviors that lead to both financial and extra-financial performance. Under the prism of alignment and instrumental theories on corporate social responsibility (CSR), we investigate the moderating role of CEOs by examining the interrelation between CEOs’ introductory discourses in sustainability reports and financial and extra-financial performance. Through the use of a logit model and textual analysis, we conduct a longitudinal analysis on firms listed on the S&P500 between 2014 and 2019 in three sectors. We find that CEOs’ discourse is interrelated with financial and extra financial performance. Their discourse is a key factor in understanding whether CEOs’ CSR strategies meet the main sectorial strategic issues.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
CiteScore
6.50
自引率
11.60%
发文量
34
期刊介绍: Management International Review publishes research-based articles that reflect significant advances in the key areas of International Management. Its target audience consists of scholars in International Business Administration. Management International Review is a double-blind refereed journal that aims at the advancement and dissemination of research in the fields of International Management. The scope of the journal comprises International Business, Cross-Cultural Management, and Comparative Management. The journal publishes research that builds or extends International Management theory so that it can contribute to International Management practice. Management International Review welcomes both theoretical and empirical work. Original papers are invited that are based on a solid theoretical basis and a rigorous methodology. In the area of empirical studies, the journal publishes both quantitative and qualitative research. To be published in Management International Review, a paper must make strong contributions and highlight the significance of those contributions to the field of International Management. The editors are especially interested in manuscripts that break new ground rather than papers that make only incremental contributions. Management International Review publishes articles and research notes. Every year, six issues are published. On average, two of these issues are Focused Issues, which concentrate on a specific subfield of International Management.
期刊最新文献
The Impact of Strategic Orientations on the Born Globals’ Export Performance: An Ambidexterity Approach A Look into the Future: The Impact of Metaverse on Traditional Theories and Thinking in International Business Strangers in a Strange Land: Legitimacy Formation by Polish Multinationals Venturing into Sub-Saharan Africa Growing Old, but Paying Back: Understanding How Age Influences Corporate Social Innovation Depth and Breadth of Multinationals in Weak Institutional Contexts Correction: Breaking Barriers: How Do the Marketing Capabilities of Emerging-Market Micro-Multinationals Drive Social Innovation?
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1