腐败行为与可持续发展报告:生命周期视角

IF 4.8 Q1 BUSINESS Business Strategy and Development Pub Date : 2024-06-14 DOI:10.1002/bsd2.396
Saleh F. A. Khatib
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引用次数: 0

摘要

本研究采用生命周期视角,调查腐败行为与可持续发展报告之间的关系。最终样本由来自法国、德国、英国和瑞典四个欧洲国家的 1388 家公司组成。数据取自汤森路透数据库,时间跨度为 2015 年至 2022 年。研究结果表明,腐败会大大降低不同生命周期阶段的可持续发展信息披露,尽管程度不同,这可能是由于资源分配不当和缺乏激励所致。研究结果还显示,腐败对可持续发展报告的不利影响在公司生命周期的 "动荡期 "最为严重。通过采用生命周期视角,该研究为腐败对环境信息披露的影响提供了新的深入理解,为政策制定者和监管者加强环境和可持续发展实践提供了宝贵的见解。
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Corrupt practice and sustainability reporting: Lifecycle perspective

The study employs a lifecycle perspective to investigate the relationship between corrupt practices and sustainability reporting. The final sample is composed of 1388 firms from four European countries, namely France, Germany, UK, and Sweden. Data were retrieved from the Thomson Reuters database from 2015 to 2022. The findings revealed that corruption significantly reduces sustainability disclosure across different life cycle stages, albeit with varying magnitudes, perhaps due to the misallocation of resources and lack of incentives. The findings also showed that the detrimental effects of corruption on sustainability reporting is most profound during the “Shake-Out” stage of a company life cycle. By adopting a lifecycle perspective, the research offers a new and in-depth understanding of corruption's impact on environmental disclosure, offering policymakers and regulators valuable insights into enhancing environmental and sustainability practices.

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来源期刊
Business Strategy and Development
Business Strategy and Development Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)
CiteScore
5.80
自引率
6.70%
发文量
33
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