메뉴 건너뛰기




Volumn 24, Issue 2, 2015, Pages 144-157

The financial benefits of a firm's affiliation with the un Global Compact

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84924628473     PISSN: 09628770     EISSN: 14678608     Source Type: Journal    
DOI: 10.1111/beer.12087     Document Type: Article
Times cited : (26)

References (46)
  • 1
  • 2
    • 59549098862 scopus 로고    scopus 로고
    • A meta-analytical investigation of the relationship between corporate social and financial performance
    • Allouche, J., and, Laroche, P., 2005. ' A meta-analytical investigation of the relationship between corporate social and financial performance '. Revue de gestion des ressources humaines, 57: 1, 18-41.
    • (2005) Revue de Gestion des Ressources Humaines , vol.57 , Issue.1 , pp. 18-41
    • Allouche, J.1    Laroche, P.2
  • 3
    • 84878293072 scopus 로고    scopus 로고
    • The Global Compact: An analysis of the motivations of adoption in the Spanish context
    • Arevalo, J.A., Aravind, D., Ayuso, S., and, Roca, M., 2013. ' The Global Compact: an analysis of the motivations of adoption in the Spanish context '. Business Ethics: A European Review, 22: 1, 1-15.
    • (2013) Business Ethics: A European Review , vol.22 , Issue.1 , pp. 1-15
    • Arevalo, J.A.1    Aravind, D.2    Ayuso, S.3    Roca, M.4
  • 4
    • 84924542168 scopus 로고    scopus 로고
    • La constitution par les entreprises de provisions pour restauration des lieux: Pertinence pour les investisseurs
    • Berthelot, S., Magnan, M., and, Cormier, D., 2003. ' La constitution par les entreprises de provisions pour restauration des lieux: pertinence pour les investisseurs '. Comptabilité, contrôle et audit, 9: 2, 109-135.
    • (2003) Comptabilité, Contrôle et Audit , vol.9 , Issue.2 , pp. 109-135
    • Berthelot, S.1    Magnan, M.2    Cormier, D.3
  • 6
    • 84922204656 scopus 로고    scopus 로고
    • Corporate social responsibility and the United Nations Global Compact
    • Bitanga, J., and, Bridwell, L., 2010. ' Corporate social responsibility and the United Nations Global Compact '. Competition Forum, 8: 2, 265-269.
    • (2010) Competition Forum , vol.8 , Issue.2 , pp. 265-269
    • Bitanga, J.1    Bridwell, L.2
  • 7
    • 84896535580 scopus 로고    scopus 로고
    • Sustainability report and bank valuation: Evidence from European stock markets
    • Carnevale, C., and, Mazzuca, M., 2014. ' Sustainability report and bank valuation: evidence from European stock markets '. Business Ethics: A European Review, 23: 1, 69-90.
    • (2014) Business Ethics: A European Review , vol.23 , Issue.1 , pp. 69-90
    • Carnevale, C.1    Mazzuca, M.2
  • 8
    • 0037857038 scopus 로고    scopus 로고
    • Signaling firm value through board structure: An investigation of initial public offerings
    • Certo, S.T., Daily, C.M., and, Dalton, D.R., 2001. ' Signaling firm value through board structure: an investigation of initial public offerings '. Entrepreneurship Theory and Practice, 26: 2, 33-50.
    • (2001) Entrepreneurship Theory and Practice , vol.26 , Issue.2 , pp. 33-50
    • Certo, S.T.1    Daily, C.M.2    Dalton, D.R.3
  • 9
    • 35449002058 scopus 로고    scopus 로고
    • Corporate social responsibility practices and environmentally responsible behavior: The case of the United Nations Global Compact
    • Cetindamar, D., and, Husoy, K., 2007. ' Corporate social responsibility practices and environmentally responsible behavior: the case of the United Nations Global Compact '. Journal of Business Ethics, 76: 2, 163-177.
    • (2007) Journal of Business Ethics , vol.76 , Issue.2 , pp. 163-177
    • Cetindamar, D.1    Husoy, K.2
  • 10
    • 2442676388 scopus 로고    scopus 로고
    • The market valuation of environmental capital expenditures by pulp and paper companies
    • Clarkson, P.M., Li, Y., and, Richardson, G.D., 2004. ' The market valuation of environmental capital expenditures by pulp and paper companies '. The Accounting Review, 79: 2, 329-353.
    • (2004) The Accounting Review , vol.79 , Issue.2 , pp. 329-353
    • Clarkson, P.M.1    Li, Y.2    Richardson, G.D.3
  • 11
    • 79952695637 scopus 로고    scopus 로고
    • Does it really pay to be green? Determinants and consequences of proactive environmental strategies
    • Clarkson, P.M., Li, Y., Richardson, G., and, Vasvari, F.P., 2011. ' Does it really pay to be green? Determinants and consequences of proactive environmental strategies '. Journal of Accounting and Public Policy, 30: 2, 122-144.
    • (2011) Journal of Accounting and Public Policy , vol.30 , Issue.2 , pp. 122-144
    • Clarkson, P.M.1    Li, Y.2    Richardson, G.3    Vasvari, F.P.4
  • 12
    • 84882916043 scopus 로고    scopus 로고
    • The relevance of environmental disclosures: Are such disclosures incrementally informative?
    • Clarkson, P.M., Fang, X., Li, Y., and, Richardson, G., 2013. ' The relevance of environmental disclosures: are such disclosures incrementally informative? '. Journal of Accounting and Public Policy, 32: 5, 410-431.
    • (2013) Journal of Accounting and Public Policy , vol.32 , Issue.5 , pp. 410-431
    • Clarkson, P.M.1    Fang, X.2    Li, Y.3    Richardson, G.4
  • 13
    • 0031498152 scopus 로고    scopus 로고
    • Changes in the value-relevance of earnings and book values over the past forty years
    • Collins, D.W., Maydew, E.D., and, Weiss, U.S., 1997. ' Changes in the value-relevance of earnings and book values over the past forty years '. Journal of Accounting and Economics, 24: 1, 39-67.
    • (1997) Journal of Accounting and Economics , vol.24 , Issue.1 , pp. 39-67
    • Collins, D.W.1    Maydew, E.D.2    Weiss, U.S.3
  • 15
    • 0031161248 scopus 로고    scopus 로고
    • Investors' assessment of implicit environmental liabilities: An empirical investigation
    • Cormier, D., and, Magnan, M., 1997. ' Investors' assessment of implicit environmental liabilities: an empirical investigation '. Journal of Accounting and Public Policy, 16, 215-241.
    • (1997) Journal of Accounting and Public Policy , vol.16 , pp. 215-241
    • Cormier, D.1    Magnan, M.2
  • 16
    • 34247648601 scopus 로고    scopus 로고
    • The revisited contribution of environmental reporting to investors' valuation of a firm's earnings: An international perspective
    • Cormier, D., and, Magnan, M., 2007. ' The revisited contribution of environmental reporting to investors' valuation of a firm's earnings: an international perspective '. Ecological Economics, 62: 3/4, 613-626.
    • (2007) Ecological Economics , vol.62 , Issue.34 , pp. 613-626
    • Cormier, D.1    Magnan, M.2
  • 17
    • 0027738974 scopus 로고
    • The impact of corporate pollution on market valuation: Some empirical evidence
    • Cormier, D., Magnan, M., and, Morard, B., 1993. ' The impact of corporate pollution on market valuation: some empirical evidence '. Ecological Economics, 8: 2, 135-155.
    • (1993) Ecological Economics , vol.8 , Issue.2 , pp. 135-155
    • Cormier, D.1    Magnan, M.2    Morard, B.3
  • 18
    • 84924601648 scopus 로고    scopus 로고
    • Le coût implicite de la pollution industrielle imputé aux entreprises: Une étude de valorisation
    • Cormier, D., Magnan, M., and, Morard, B., 1996. ' Le coût implicite de la pollution industrielle imputé aux entreprises: une étude de valorisation '. L'actualité économique, 72, 149-172.
    • (1996) L'Actualité Économique , vol.72 , pp. 149-172
    • Cormier, D.1    Magnan, M.2    Morard, B.3
  • 23
    • 33750959942 scopus 로고    scopus 로고
    • The value relevance of environmental performance
    • Hassel, L., Nilsson, H., and, Nyquist, S., 2005. ' The value relevance of environmental performance '. European Accounting Review, 14: 1, 41-61.
    • (2005) European Accounting Review , vol.14 , Issue.1 , pp. 41-61
    • Hassel, L.1    Nilsson, H.2    Nyquist, S.3
  • 24
    • 81555199774 scopus 로고    scopus 로고
    • Glass houses? Market reactions to firms joining the un Global Compact
    • Janney, J.J., Dess, G., and, Forlani, V., 2009. ' Glass houses? Market reactions to firms joining the UN Global Compact '. Journal of Business Ethics, 90: 3, 407-423.
    • (2009) Journal of Business Ethics , vol.90 , Issue.3 , pp. 407-423
    • Janney, J.J.1    Dess, G.2    Forlani, V.3
  • 25
    • 84901917983 scopus 로고    scopus 로고
    • Analyst coverage, corporate social responsibility, and firm risk
    • Jo, H., and, Harjoto, M., 2014. ' Analyst coverage, corporate social responsibility, and firm risk '. Business Ethics: A European Review, 23: 3, 272-292.
    • (2014) Business Ethics: A European Review , vol.23 , Issue.3 , pp. 272-292
    • Jo, H.1    Harjoto, M.2
  • 26
    • 10944235587 scopus 로고    scopus 로고
    • The Global Compact Network: An historic experiment in learning and action
    • Kell, G., and, Levin, D., 2003. ' The Global Compact Network: an historic experiment in learning and action '. Business and Society Review, 108: 2, 151-181.
    • (2003) Business and Society Review , vol.108 , Issue.2 , pp. 151-181
    • Kell, G.1    Levin, D.2
  • 28
    • 76149146363 scopus 로고    scopus 로고
    • The value relevance of financial and non-financial environmental reporting
    • Moneva, J.M., and, Cuellar, B., 2009. ' The value relevance of financial and non-financial environmental reporting '. Environmental and Resource Economics, 44: 3, 441-456.
    • (2009) Environmental and Resource Economics , vol.44 , Issue.3 , pp. 441-456
    • Moneva, J.M.1    Cuellar, B.2
  • 29
    • 84991530955 scopus 로고    scopus 로고
    • The purpose of ISO 14001 certification: Independent assurance of improved environmental management system
    • Morrill, J., and, Berthelot, S., 2012/2013. ' The purpose of ISO 14001 certification: independent assurance of improved environmental management system '. Issues in Social and Environmental Accounting, 6: 3/4, 4-24.
    • (2012) Issues in Social and Environmental Accounting , vol.6 , Issue.34 , pp. 4-24
    • Morrill, J.1    Berthelot, S.2
  • 30
    • 84984180909 scopus 로고
    • Earnings, book values, and dividends in equity valuation
    • Ohlson, J.A., 1995. ' Earnings, book values, and dividends in equity valuation '. Contemporary Accounting Research, 11: 2, 661-687.
    • (1995) Contemporary Accounting Research , vol.11 , Issue.2 , pp. 661-687
    • Ohlson, J.A.1
  • 31
    • 84998086198 scopus 로고    scopus 로고
    • Corporate social performance and firm risk: A meta-analytic review
    • Orlitzky, M., and, Benjamin, J.D., 2001. ' Corporate social performance and firm risk: a meta-analytic review '. Business and Society, 40: 4, 369-396.
    • (2001) Business and Society , vol.40 , Issue.4 , pp. 369-396
    • Orlitzky, M.1    Benjamin, J.D.2
  • 32
    • 0042090748 scopus 로고    scopus 로고
    • Corporate social and financial performance: A meta-analysis
    • Orlitzky, M., Schmidt, F.L., and, Rynes, S.L., 2003. ' Corporate social and financial performance: a meta-analysis '. Organization Studies, 24: 3, 403-441.
    • (2003) Organization Studies , vol.24 , Issue.3 , pp. 403-441
    • Orlitzky, M.1    Schmidt, F.L.2    Rynes, S.L.3
  • 33
    • 84866748546 scopus 로고    scopus 로고
    • Multinationals' accountability on sustainability: The evolution of third-party assurance of sustainability reports
    • Perego, P., and, Kolk, A., 2012. ' Multinationals' accountability on sustainability: the evolution of third-party assurance of sustainability reports '. Journal of Business Ethics, 110: 2, 173-190.
    • (2012) Journal of Business Ethics , vol.110 , Issue.2 , pp. 173-190
    • Perego, P.1    Kolk, A.2
  • 34
    • 84858199648 scopus 로고    scopus 로고
    • Institutionalizing global governance: The role of the United Nations Global Compact
    • Rasche, A., and, Gilbert, D.U., 2012. ' Institutionalizing global governance: the role of the United Nations Global Compact '. Business Ethics: A European Review, 21: 1, 100-114.
    • (2012) Business Ethics: A European Review , vol.21 , Issue.1 , pp. 100-114
    • Rasche, A.1    Gilbert, D.U.2
  • 35
    • 80054867005 scopus 로고    scopus 로고
    • Does community and environmental responsibility affect firm risk? Evidence from UK panel data 1994-2006
    • Salama, A., Anderson, A.S., and, Toms, J.S., 2011. ' Does community and environmental responsibility affect firm risk? Evidence from UK panel data 1994-2006 '. Business Ethics: A European Review, 20: 2, 192-204.
    • (2011) Business Ethics: A European Review , vol.20 , Issue.2 , pp. 192-204
    • Salama, A.1    Anderson, A.S.2    Toms, J.S.3
  • 36
  • 38
    • 67650760573 scopus 로고    scopus 로고
    • Assurance on sustainability reports: An international comparison
    • Simnett, R., Vanstraelen, A., and, Chua, W.F., 2009. ' Assurance on sustainability reports: an international comparison '. The Accounting Review, 84: 3, 937-967.
    • (2009) The Accounting Review , vol.84 , Issue.3 , pp. 937-967
    • Simnett, R.1    Vanstraelen, A.2    Chua, W.F.3
  • 39
  • 40
    • 84924601080 scopus 로고    scopus 로고
    • United Nations Global Compact (accessed 5 June 2013)
    • United Nations Global Compact. 2012. ' Annual review of business policies and actions to advance sustainability '. Available at http://www.unglobalcompact.org/docs/news-events/8.1/2011-Global-Compact-Implementation-Survey.pdf (accessed 5 June 2013).
    • (2012) Annual Review of Business Policies and Actions to Advance Sustainability '
  • 42
    • 84924595164 scopus 로고    scopus 로고
    • United Nations Global Compact (accessed 22 April 2013)
    • United Nations Global Compact. 2013b. ' Communicating progress '. Available at http://www.unglobalcompact.org/COP/index.html (accessed 22 April 2013).
    • (2013) Communicating Progress
  • 43
    • 84924611473 scopus 로고    scopus 로고
    • United Nations Global Compact (accessed 22 April 2013)
    • United Nations Global Compact. 2013c. ' Benefits of participation '. Available at http://www.unglobalcompact.org/HowToParticipate/Business-Participation/index.html (accessed 22 April 2013).
    • (2013) Benefits of Participation
  • 44
    • 84897768482 scopus 로고    scopus 로고
    • The value relevance of mandatory non-GAAP earnings
    • Venter, E.R., Emanuel, D., and, Cahan, S.F., 2014. ' The value relevance of mandatory non-GAAP earnings '. ABACUS, 50: 1, 1-26.
    • (2014) ABACUS , vol.50 , Issue.1 , pp. 1-26
    • Venter, E.R.1    Emanuel, D.2    Cahan, S.F.3
  • 45
    • 42549154907 scopus 로고    scopus 로고
    • Does the market value corporate environmental responsibility? An empirical examination
    • Wahba, H., 2008. ' Does the market value corporate environmental responsibility? An empirical examination '. Corporate Social Responsibility and Environmental Management, 15: 2, 89-99.
    • (2008) Corporate Social Responsibility and Environmental Management , vol.15 , Issue.2 , pp. 89-99
    • Wahba, H.1
  • 46
    • 37549016020 scopus 로고    scopus 로고
    • The stock market valuation of R&D information in biotech firms
    • Xu, B., Magnan, M., and, André, P.E., 2007. ' The stock market valuation of R&D information in biotech firms '. Contemporary Accounting Research, 24: 4, 1291-1318.
    • (2007) Contemporary Accounting Research , vol.24 , Issue.4 , pp. 1291-1318
    • Xu, B.1    Magnan, M.2    André, P.E.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.