Are firms that contribute to sustainable development valued by investors?

Detalhes bibliográficos
Autor(a) principal: Guia Arraiano, Irene
Data de Publicação: 2017
Outros Autores: Miralles-Quiros, Maria del Mar, Miralles-Quiros, Jose Luis
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.21/8242
Resumo: Artigo em revista científica internacional com arbitragem científica
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spelling Are firms that contribute to sustainable development valued by investors?Sustainable developmentSustainability reportsStakeholder engagementFinancial stakeholdersFinancial crisisArtigo em revista científica internacional com arbitragem científicaSustainability reporting contributes to making sustainable development a higher priority for companies, increases the social responsibility of their managers, and reinforces the credibility and trust of their stakeholders. However, prior research about the value relevance of sustainability disclosure for financial stakeholders provides inconclusive results. In this context, the aim of our research is to analyse whether sustainability disclosure provides relevant information and incremental value for investors in the European setting where this practice has been steadily increasing in the period 2001–2013. Our overall results support the belief that conducting business in accordance with ethical norms is value relevant for European investors. However, our results also reveal that there is no homogeneity among markets, even for the periods before and after the global financial crisis. These findings could have several implications for internal and external stakeholders such as managers, shareholders, and policymakers. Copyright © 2016 John Wiley & Sons, Ltd and ERP Environment.John Wiley & Sons, LtdRCIPLGuia Arraiano, IreneMiralles-Quiros, Maria del MarMiralles-Quiros, Jose Luis2018-03-13T12:19:29Z2017-01-182017-01-18T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.21/8242eng1535-396610.1002/csrinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-08-03T09:55:22Zoai:repositorio.ipl.pt:10400.21/8242Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T20:17:02.218108Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Are firms that contribute to sustainable development valued by investors?
title Are firms that contribute to sustainable development valued by investors?
spellingShingle Are firms that contribute to sustainable development valued by investors?
Guia Arraiano, Irene
Sustainable development
Sustainability reports
Stakeholder engagement
Financial stakeholders
Financial crisis
title_short Are firms that contribute to sustainable development valued by investors?
title_full Are firms that contribute to sustainable development valued by investors?
title_fullStr Are firms that contribute to sustainable development valued by investors?
title_full_unstemmed Are firms that contribute to sustainable development valued by investors?
title_sort Are firms that contribute to sustainable development valued by investors?
author Guia Arraiano, Irene
author_facet Guia Arraiano, Irene
Miralles-Quiros, Maria del Mar
Miralles-Quiros, Jose Luis
author_role author
author2 Miralles-Quiros, Maria del Mar
Miralles-Quiros, Jose Luis
author2_role author
author
dc.contributor.none.fl_str_mv RCIPL
dc.contributor.author.fl_str_mv Guia Arraiano, Irene
Miralles-Quiros, Maria del Mar
Miralles-Quiros, Jose Luis
dc.subject.por.fl_str_mv Sustainable development
Sustainability reports
Stakeholder engagement
Financial stakeholders
Financial crisis
topic Sustainable development
Sustainability reports
Stakeholder engagement
Financial stakeholders
Financial crisis
description Artigo em revista científica internacional com arbitragem científica
publishDate 2017
dc.date.none.fl_str_mv 2017-01-18
2017-01-18T00:00:00Z
2018-03-13T12:19:29Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.21/8242
url http://hdl.handle.net/10400.21/8242
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 1535-3966
10.1002/csr
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv John Wiley & Sons, Ltd
publisher.none.fl_str_mv John Wiley & Sons, Ltd
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
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reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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