从企业社会责任披露数量到企业社会责任披露质量--追求披露质量指数

IF 2.1 Q2 BUSINESS, FINANCE Pacific Accounting Review Pub Date : 2024-09-03 DOI:10.1108/par-11-2023-0161
Faisal Hameed, Trevor Wilmshurst, Claire Horner
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引用次数: 0

摘要

目的企业社会责任(CSR)信息披露研究最初更多地关注信息披露的 "数量 "而非 "质量",虽然这些研究已开始探索 "信息披露质量",但发现其评估机制尚不成熟。因此,虽然许多论文都试图评估企业社会责任信息披露的质量,但本文旨在提出一种与《财务报告概念框架》(2018 年修订版)和全球报告倡议在评估 "质量 "方面的期望密切相关的方法。设计/方法/途径本文回顾了之前的文献,对《财务报告概念框架》(2018 年修订版)和全球报告倡议(GRI)等全球公认的指南中的定性特征进行了梳理。研究结果根据《财务报告概念框架》(2018 年修订版)中确定的定性特征和所讨论的指南中确定的标准,分阶段制定了拟议的企业社会责任信息披露质量指数框架,作为评估企业社会责任信息披露质量的评估工具。然后制定了一个表格,将定性特征与标准联系起来,提供一种李克特量表方法来评估公司所做的披露,从而对公司报告的质量进行评估。研究局限/启示与大多数定性工作一样,建立指数也有其他方法,但作者认为这种方法与全球公认的企业社会责任信息披露质量评估准则有联系(因此也具有可信度)。未来的工作可以在本研究建立的初步联系的基础上,加强本指数与可持续发展目标(SDGs)的一致性。实际意义在实际层面上,本指数提供了一种审查企业社会责任信息披露质量的方法,这对政策制定者以及在本框架的未来发展和扩展中可能证明是有用的,它为评估提供了更大的客观性,并为报告实践中的改进建议提供了理由。此外,该指数还可作为公司的基准工具,以满足利益相关者对披露信息的期望。社会影响这种方法有可能通过满足利益相关者对该领域透明度日益增长的需求,同时避免可能被视为肤浅或误导("洗绿")的做法,从而大大满足利益相关者的期望。关注社会问题可以加强公司与其利益相关者之间的联系。此外,该指数还能帮助公司将其企业社会责任工作与可持续发展目标联系起来,并在讨论治理因素时展示其对长期社会价值建设的承诺,以表明公司正在实现问责预期。 原创性/价值 本文为企业社会责任信息披露质量文献做出了贡献,并提供了一种评估企业社会责任信息披露质量的可靠方法。在提供可信和可靠方法的同时,可以预见进一步和更广泛发展的机会。
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CSR disclosure quantity to CSR disclosure quality – in pursuit of a disclosure quality index

Purpose

Studies in corporate social responsibility (CSR) disclosure were initially focused more on disclosure “Quantity” than “Quality” and while they have started to explore “Disclosure Quality”, their assessment mechanisms are found to be immature. Thus, while a number of papers have sought to assess the quality of CSR disclosure, this paper aims to suggest an approach tied closely to both expectations in assessing “quality” derived from the Conceptual Framework for Financial Reporting (revised 2018) and the global reporting initiative. The outcome is to offer a best practice approach to assessing CSR disclosure quality.

Design/methodology/approach

In this paper, prior literature is reviewed, qualitative characteristics from the Conceptual Framework for Financial Reporting (revised 2018) and globally recognised guidelines such as the GRI are reviewed. The framework for a “CSR disclosure quality index” as an assessment tool to assess CSR disclosure quality is developed from qualitative characteristics and criteria identified.

Findings

The proposed CSR disclosure quality index is developed in stages from the qualitative characteristics identified in the Conceptual Framework for Financial Reporting (revised 2018) and criteria identified from the guidelines discussed. A table was then developed linking the qualitative characteristics to criteria providing a Likert scale approach to assessing the disclosures made by companies to make an assessment of the quality of the companies’ reports. It is argued this provides a robust assessment, being a direct and comprehensive measure of disclosure quality.

Research limitations/implications

As with most qualitative work, there are alternative approaches to establishing an index, but the authors believe this is an approach offering links (and, therefore, credibility) to globally recognised guidelines in the assessment of CSR disclosure quality. Future work could enhance the alignment of this index with the sustainable development goals (SDGs), building on the preliminary connections established in this study.

Practical implications

At a practical level this index offers an approach to reviewing the quality of CSR disclosures which could prove useful to policymakers and in the future development and expansion of this framework offering greater objectivity to assessments and justification for proposed improvement in reporting practice. Also, this index serves as a benchmarking tool for companies to meet the disclosure expectations of stakeholders.

Social implications

This approach has the potential to substantially fulfil stakeholder expectations by addressing the growing demand for transparency in this area, while avoiding practices that could be perceived as superficial or misleading (greenwashing). Focusing on social issues enables stronger connections between companies and their stakeholders. Furthermore, the index helps companies link their CSR efforts with SDGs and show their commitment to long-term social value building in discussion of governance factors to show accountability expectations are being met.

Originality/value

This paper contributes to CSR disclosure quality literature and provides a reliable method of assessing the quality of CSR disclosures. Opportunities for further and broader developments can be envisaged while offering a credible and reliable approach.

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来源期刊
Pacific Accounting Review
Pacific Accounting Review BUSINESS, FINANCE-
CiteScore
3.80
自引率
9.50%
发文量
36
期刊介绍: Pacific Accounting Review is a quarterly journal publishing original research papers and book reviews. The journal is supported by all New Zealand Universities and has the backing of academics from many universities in the Pacific region. The journal publishes papers from both empirical and theoretical forms of research into current developments in accounting and finance and provides insight into how present practice is shaped and formed. Specific areas include but are not limited to: - Emerging Markets and Economies - Political/Social contexts - Financial Reporting - Auditing and Governance - Management Accounting.
期刊最新文献
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