The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.
Do Investors Value Sustainability Reports? A Canadian Study
Abstract
The publication of sustainability reports has increased significantly in most western countries in recent years. The fact that this type of reporting is on a voluntary basis in a number of countries raises questions about whether capital markets take these reports into account. This study attempts to address this question, drawing on a sample of Canadian companies listed on the Toronto Stock Exchange. The results suggest that investors positively value this type of reporting. These findings support the relevance of initiatives like the Global Reporting Initiative, the UN Global Compact, and that launched by the International Organization for Standardization (ISO), which focus on the development of recognized guidelines for sustainability reporting. Our findings can also serve as arguments to facilitate a firm's voluntary commitment to such types of disclosures. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.
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Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008) · Accounting, Organizations and Society · doi:10.1016/j.aos.2007.05.003 · Cited by 3,570
Verrecchia, R. E. (1983) · Journal of Accounting and Economics · doi:10.1016/0165-4101(83)90011-3 · Cited by 3,481
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Diouf, D., & Boiral, O. (2017) · Accounting, Auditing & Accountability Journal · doi:10.1108/aaaj-04-2015-2044 · Cited by 429
Reimsbach, D., Hahn, R., & Gürtürk, A. (2018) · European Accounting Review · doi:10.1080/09638180.2016.1273787 · Cited by 304
del Mar Alonso‐Almeida, M., Llach, J., & Marimon, F. (2014) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.1318 · Cited by 274
Searcy, C., & Elkhawas, D. (2012) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2012.05.022 · Cited by 245
Metadata
- Authors
- Berthelot, S., Coulmont, M., & Serret, V.
- Venue
- Corporate Social Responsibility and Environmental Management
- Publisher
- Wiley
- Published
- 2012-02-05
- Volume
- 19
- Issue
- 6
- Pages
- 355-363
- ISSN
- 1535-3958 (ISSN-L)
- 1535-3966
- OpenAlex
- W2163381782
- Cited by
- 260
- References
- 2
- FWCI
- 30.61
- Type
- journal article
- Language
- en
- Open access
- closed
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