FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2899405567> ?p ?o ?g. }

• W2899405567 endingPage "443" @default.
• W2899405567 startingPage "414" @default.
• W2899405567 abstract "Purpose The purpose of this paper is to examine the disclosure pattern of corporate sustainability (CS) and the influence of sustainability reporting on firm performance of four countries in Asia – Japan, South Korea, Indonesia and India. Design/methodology/approach The authors have collected the sustainability reports and annual reports of 111 firms from four Asian countries for a period of six years. Based on the framework of Global Reporting Initiatives (GRI, 3 and 3.1), content analysis is used for calculating the disclosure score of corporate sustainability performance (CSP). These scores are further used to examine the impact on firm performance by employing a panel data regression model. Findings The study finds that the average level and quality of disclosure are the highest for Japanese firms, followed by India and South Korea. However, in the case of Indonesia, the average score is very low. Further, the study finds a significant difference in the disclosure of overall sustainability as well as components of sustainability between the countries. The regression results indicate the positive impact of CSP (both in terms of level and quality) on MBR. Specifically, the outcome of the regression model reveals that both the level and quality disclosure of CS are crucial for enhancing firm value for both the developed and developing countries of Asia. Moreover, the relative influence of CSP (both in terms of level and quality) on firm performance is found to be more in developed countries than the developing countries of Asia. Originality/value This is the first comprehensive study in the Asian context to investigate the disclosure pattern of CSP and also examine the association between CSP and firm performance by employing the panel data model. The outcome of this study is useful for policy implication." @default.
• W2899405567 created "2018-11-09" @default.
• W2899405567 creator A5031415846 @default.
• W2899405567 creator A5036280437 @default.
• W2899405567 date "2018-10-31" @default.
• W2899405567 modified "2023-10-05" @default.
• W2899405567 title "Disclosure of corporate sustainability performance and firm performance in Asia" @default.
• W2899405567 cites W1554983744 @default.
• W2899405567 cites W1558682892 @default.
• W2899405567 cites W1558717801 @default.
• W2899405567 cites W1565140295 @default.
• W2899405567 cites W1574050791 @default.
• W2899405567 cites W1887819992 @default.
• W2899405567 cites W1898778541 @default.
• W2899405567 cites W1917780303 @default.
• W2899405567 cites W1964073989 @default.
• W2899405567 cites W1972347729 @default.
• W2899405567 cites W1983443286 @default.
• W2899405567 cites W1988394006 @default.
• W2899405567 cites W1999064493 @default.
• W2899405567 cites W2005593452 @default.
• W2899405567 cites W2007362161 @default.
• W2899405567 cites W2007801487 @default.
• W2899405567 cites W2010053310 @default.
• W2899405567 cites W2010455311 @default.
• W2899405567 cites W2011188981 @default.
• W2899405567 cites W2012531583 @default.
• W2899405567 cites W2016218339 @default.
• W2899405567 cites W2016469747 @default.
• W2899405567 cites W2019566527 @default.
• W2899405567 cites W2024223245 @default.
• W2899405567 cites W2033832725 @default.
• W2899405567 cites W2034785396 @default.
• W2899405567 cites W2039179026 @default.
• W2899405567 cites W2042660114 @default.
• W2899405567 cites W2048672025 @default.
• W2899405567 cites W2050824362 @default.
• W2899405567 cites W2052802022 @default.
• W2899405567 cites W2055013323 @default.
• W2899405567 cites W2057897933 @default.
• W2899405567 cites W2072427260 @default.
• W2899405567 cites W2087632432 @default.
• W2899405567 cites W2089607055 @default.
• W2899405567 cites W2090915108 @default.
• W2899405567 cites W2094369893 @default.
• W2899405567 cites W2108036429 @default.
• W2899405567 cites W2108818539 @default.
• W2899405567 cites W2118402533 @default.
• W2899405567 cites W2126434683 @default.
• W2899405567 cites W2151130558 @default.
• W2899405567 cites W2153784191 @default.
• W2899405567 cites W2154523249 @default.
• W2899405567 cites W2162339290 @default.
• W2899405567 cites W2162412465 @default.
• W2899405567 cites W2168037505 @default.
• W2899405567 cites W2339909976 @default.
• W2899405567 cites W2493849050 @default.
• W2899405567 cites W2527421498 @default.
• W2899405567 cites W2770193459 @default.
• W2899405567 cites W2770658577 @default.
• W2899405567 cites W3123372088 @default.
• W2899405567 cites W3124114405 @default.
• W2899405567 cites W4234070536 @default.
• W2899405567 doi "https://doi.org/10.1108/ara-02-2017-0029" @default.
• W2899405567 hasPublicationYear "2018" @default.
• W2899405567 type Work @default.
• W2899405567 sameAs 2899405567 @default.
• W2899405567 citedByCount "44" @default.
• W2899405567 countsByYear W28994055672019 @default.
• W2899405567 countsByYear W28994055672020 @default.
• W2899405567 countsByYear W28994055672021 @default.
• W2899405567 countsByYear W28994055672022 @default.
• W2899405567 countsByYear W28994055672023 @default.
• W2899405567 crossrefType "journal-article" @default.
• W2899405567 hasAuthorship W2899405567A5031415846 @default.
• W2899405567 hasAuthorship W2899405567A5036280437 @default.
• W2899405567 hasConcept C105795698 @default.
• W2899405567 hasConcept C11012388 @default.
• W2899405567 hasConcept C111472728 @default.
• W2899405567 hasConcept C121955636 @default.
• W2899405567 hasConcept C138885662 @default.
• W2899405567 hasConcept C144133560 @default.
• W2899405567 hasConcept C149782125 @default.
• W2899405567 hasConcept C152877465 @default.
• W2899405567 hasConcept C162324750 @default.
• W2899405567 hasConcept C17744445 @default.
• W2899405567 hasConcept C18903297 @default.
• W2899405567 hasConcept C199539241 @default.
• W2899405567 hasConcept C2776667712 @default.
• W2899405567 hasConcept C2776950860 @default.
• W2899405567 hasConcept C2779530757 @default.
• W2899405567 hasConcept C2780473208 @default.
• W2899405567 hasConcept C33923547 @default.
• W2899405567 hasConcept C50522688 @default.
• W2899405567 hasConcept C6422946 @default.
• W2899405567 hasConcept C66204764 @default.
• W2899405567 hasConcept C83864248 @default.
• W2899405567 hasConcept C86803240 @default.

• next