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

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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
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