强制性非财务报告中可持续发展目标的自愿披露:文化维度的调节作用

IF 9.4 3区 管理学 Q1 BUSINESS, FINANCE Journal of International Financial Management & Accounting Pub Date : 2021-08-16 DOI:10.1111/jifm.12139
Simone Pizzi, Mara Del Baldo, Fabio Caputo, Andrea Venturelli
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引用次数: 71

摘要

2014/95/EU指令是欧盟委员会为鼓励大公司披露其对可持续发展的贡献而引入的主要创新之一。自2014/95/EU指令推出以来,就其有效性引发了激烈的辩论。学术界和政策制定者一致认为,有必要重新考虑强制性非财务报告,以加强对《2030年议程》的贡献。事实上,尽管欧洲每年发布的非财务报告总数在数量上有所增加,但只有少数公司明确披露了它们对可持续发展目标的贡献。从这个意义上说,可持续发展目标的信息披露是由制度和组织动态相关因素驱动的。本文以873个公共利益实体为样本,进行了实证分析,以填补文化因素对可持续发展目标报告的推动作用的理论空白。分析显示,在长期导向和宽松与约束之间保持适当平衡的制度背景下运营的公司更倾向于披露其对可持续发展目标的贡献。我们的见解强调,有必要在政策制定和标准制定中考虑文化因素,以鼓励大公司自愿披露其对2030年可持续发展议程的贡献。
本文章由计算机程序翻译,如有差异,请以英文原文为准。

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Voluntary disclosure of Sustainable Development Goals in mandatory non-financial reports: The moderating role of cultural dimension

The Directive 2014/95/EU represents one of the main innovations introduced by the European Commission to encourage large companies to disclose their contribution to sustainable development. Since its introduction, the Directive 2014/95/EU has put into motion an intense debate about its effectiveness. Academics and policymakers agreed on the need to rethink mandatory non-financial reporting to enhance the contribution to the 2030 Agenda. In fact, despite a quantitative increase in the overall number of non-financial reports published yearly in Europe, only a limited number of companies explicitly disclose information about their contribution to the SDGs. In this sense, the disclosure of information about SDGs is driven by factors related to institutional and organizational dynamics. Building on a sample of 873 Public Interest Entities, an empirical analysis was conducted to fill the theoretical gap about the enabling role covered by cultural factors on SDG reporting. The analysis revealed that companies operating in institutional contexts characterized by long-term orientation and an adequate degree of balance between indulgence and restraints are more oriented to disclose their contributions to the SDGs. Our insights underlined the need to consider cultural dimensions in policymaking and standard-setting to encourage large companies to voluntarily disclose their contribution to 2030 Agenda.

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来源期刊
CiteScore
9.10
自引率
2.00%
发文量
23
期刊介绍: The Journal of International Financial Management & Accounting publishes original research dealing with international aspects of financial management and reporting, banking and financial services, auditing and taxation. Providing a forum for the interaction of ideas from both academics and practitioners, the JIFMA keeps you up-to-date with new developments and emerging trends.
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