Impact Of Gri-G4 Compliance On Firm Performance: An Empirical Study On Sustainability Reporting In German And French Firms

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F17%3A63517681" target="_blank" >RIV/70883521:28120/17:63517681 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Impact Of Gri-G4 Compliance On Firm Performance: An Empirical Study On Sustainability Reporting In German And French Firms

Original language description

GRI-G4 guidelines have been issued since 2013 and have attracted more and more companies to apply in preparing sustainable reports. Due to significant increases in G4 compliances, the paper focuses on examining whether there are relations between GRI-G4 compliance and firm performance. The impact of GRI-G4 compliances on firm performance will be tested according to companies’ conformity. Compliance of GRI-G4 guidelines are divided into compliance and non-compliance status. Companies that apply core and comprehensive guidance are considered as compliant companies, otherwise are seen as non-compliance. Adherent status is collected from GRI database and data of 141 German and French companies are gathered from firms’ annual reports. Regression is applied to test the connection between compliance status and firm performance. Firm performance is treated as dependent variables and is indicated by ROE and ROA. Independent variable is GRI compliance which has two values, 1 for compliance, and 0 for non-application. Control variables such as firm size, firm age, sales growth and leverage are also included in the formula for the examination. The research finds significant results on negative relationship between G4 compliance and firm performance in German firms. However, there was no connection in these two variables in French firms and in all observations in the sample.

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

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OECD FORD branch

50205 - Accounting

Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2017

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection

Proceedings of the 8th International Scientific Conference Finance and Performance of Firms in Science, Education and Practice

ISBN

978-80-7454-653-2

ISSN

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e-ISSN

neuvedeno

Number of pages

12

Pages from-to

802-813

Publisher name

Fakulta managementu a ekonomiky, UTB ve Zlíně

Place of publication

Zlín

Event location

Zlín

Event date

Apr 26, 2017

Type of event by nationality

WRD - Celosvětová akce

UT code for WoS article

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