Impact of GRI-G4 compliance on firm performance: an empirical study on sustainability reporting in German and French firms

Nguyen, Thi Thuc Doan

dc.title	Impact of GRI-G4 compliance on firm performance: an empirical study on sustainability reporting in German and French firms	en
dc.contributor.author	Nguyen, Thi Thuc Doan
dc.relation.ispartof	Finance and the Performance of Firms in Science, Education and Practice 2017
dc.identifier.isbn	978-80-7454-653-2
dc.date.issued	2017
dc.citation.spage	802
dc.citation.epage	813
dc.event.title	6th International Scientific Conference on Finance and the Performance of Firms in Science, Education, and Practice
dc.event.location	Zlín
utb.event.state-en	Czech Republic
utb.event.state-cs	Česká republika
dc.event.sdate	2017-04-26
dc.event.edate	2017-04-27
dc.type	conferenceObject
dc.language.iso	en
dc.publisher	Univerzita Tomáše Bati ve Zlíně (UTB)	cs
dc.publisher	Tomas Bata University in Zlín	en
dc.relation.uri	http://www.ufu.utb.cz/konference/
dc.relation.uri	http://www.ufu.utb.cz/konference/sbornik2017.pdf
dc.subject	GRI G4	en
dc.subject	ROE	en
dc.subject	ROA	en
dc.subject	Compliance	en
dc.description.abstract	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.	en
utb.faculty	Faculty of Management and Economics
dc.identifier.uri	http://hdl.handle.net/10563/1008277
utb.identifier.rivid	RIV/70883521:28120/17:63517681!RIV18-MSM-28120___
utb.identifier.obdid	43877592
utb.identifier.wok	000471174000063
utb.source	d-orig
dc.date.accessioned	2018-11-19T13:51:02Z
dc.date.available	2018-11-19T13:51:02Z
utb.contributor.internalauthor	Nguyen, Thi Thuc Doan
utb.fulltext.affiliation	Nguyen Thi Thuc Doan Contact information Nguyen Thi Thuc Doan Tomas Bata University, Faculty of Management and Economics Address: Nasislisti I 151 252 43, Pruhonice, Prague Phone number: 770698910 Email: doanntt@buh.edu.vn
utb.fulltext.dates	-
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utb.fulltext.sponsorship	I would like to thank the Internal Grant Agency of FaME for providing financial support to carry out this research. Funding was extended through: TBU No. IGA/FaME/2017/004 – The Relationship between Concentration Ownership and Financial Reporting Quality.
utb.wos.affiliation	[Nguyen Thi Thuc Doan] Tomas Bata Univ, Fac Management & Econ, Nasislisti I 151, Prague 25243, Czech Republic
utb.fulltext.projects	IGA/FaME/2017/004
utb.identifier.jel	Q56