Investor Sentiment for Corporate Social Performance

Naughton James P.; Wang Clare; Yeung Ira

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Investor Sentiment for Corporate Social Performance

机译：投资者对企业社会绩效的看法

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We document time-varying investor sentiment for corporate social responsibility (CSR) performance. We show that announcements of CSR activities generate positive abnormal returns during periods when investors place a valuation premium on CSR performance. In addition, we find that firms boost CSR performance in response to investor sentiment, and that this response is more pronounced for those firms that are more inclined to respond to investor sentiment due to valuation uncertainty and investor horizon. Our results suggest that investor sentiment plays a role in firms' commitment to CSR.

机译：我们记录了企业社会责任（CSR）表现随时间变化的投资者情绪。我们显示，在投资者对企业社会责任表现给予溢价的期间，企业社会责任活动的公告会产生正的异常收益。此外，我们发现公司响应投资者情绪而提高了CSR绩效，而对于那些由于估值不确定性和投资者视野而更倾向于对投资者情绪做出响应的公司，这种响应更为明显。我们的结果表明，投资者情绪在企业对企业社会责任的承诺中起作用。

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来源
《Accounting Review》 |2019年第4期|401-420|共20页
作者
Naughton James P.; Wang Clare; Yeung Ira;
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作者单位

Univ Virginia, Charlottesville, VA 22903 USA;

Univ Colorado Boulder, Boulder, CO USA;

Univ British Columbia, Vancouver, BC, Canada;

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原文格式 PDF
正文语种 eng
中图分类
关键词
investor sentiment; corporate social responsibility;

机译：投资者情绪;企业社会责任;

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专利

1. Investor Sentiment for Corporate Social Performance [J] . Naughton James P., Wang Clare, Yeung Ira The accounting review . 2019,第4期

机译：企业社会绩效的投资者情绪
2. Corporate social responsibility disclosure and catering to investor sentiment in China [J] . Sun Weizhang, Zhao Chunguang, Wang Yaping, Management Decision . 2018,第9期

机译：企业社会责任披露和迎合中国投资者的情绪
3. Reactive or proactive? Investor sentiment as a driver of corporate social responsibility [J] . Calvin W.H. Cheong, Jothee Sinnakkannu, Sockalingam Ramasamy Research in International Business and Finance . 2017,第DECa期

机译：是主动还是主动？投资者情绪是企业社会责任的驱动力
4. Corporate Social Responsibility (CSR) and Firm Value: The role of investor sentiment in green companies listed on the IDX [C] . Intan Puspitasari, Dwi Irawati, Mahendra Galih Prasaja, International Conference on Banking, Accounting, Management and Economics . 2019

机译：企业社会责任（CSR）和公司价值：投资者情绪在IDX上列出的绿色公司中的作用
5. Effects of Investor Sentiment Using Social Media on Corporate Financial Distress. [D] . Hoteit, Tarek Adnan. 2015

机译：使用社交媒体的投资者情绪对公司财务困境的影响。
6. Corporate Social Responsibility Disclosure: Responding to Investors’ Criticism on Social Media [O] . Yuming Zhang, Fan Yang 2021

机译：企业社会责任披露：回应投资者对社交媒体的批评
7. MEASURING PERFORMANCE IN TERMS OF THE SOCIAL DIMENSION OF CORPORATE RESPONSIBILITY TO EXTERNAL STAKEHOLDERS – SELECTED ISSUES Abstract: Purpose – to present social context of corporate responsibility and the scope of the actions taken by companies in this area to external stakeholders, which include contractual and contextual stakeholders, as well as to propose performance measures in this area. Design/Methodology/Approach – the paper is based on analysis of the literature, the method of analysis of the sources was used. Findings – the article focuses on the social dimension of corporate responsibility and the measurement of its performance in this area. Originality/ Value – article presents an own proposal of set of achievements’ measures in the area of the social nature of corporate responsibility Keywords: corporate social responsibility, social area, performance measurement, stakeholders [O] . Elżbieta Jaworska 2015

机译：衡量外部利益相关者的企业责任的社会维度的表现 - 选定问题摘要：目的 - 以企业责任的社会背景以及本领域公司所采取的行动范围，包括合同和上下文的利益攸关方以及提出该领域的绩效措施。设计/方法/方法 - 本文基于对文献的分析，使用了源的分析方法。调查结果 - 文章侧重于企业责任的社会维度和在该地区的表现的衡量。原创性/价值 - 文章在公司责任的社会性质领域提出了一套成就措施的关键词：企业社会责任，社会责任，社会领域，绩效衡量，利益相关者

Investor Sentiment for Corporate Social Performance

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