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首页> 外文期刊>International journal of accounting and information management >Determinants of social and economic reportings Evidence from Australia, the UK and South African multinational enterprises
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Determinants of social and economic reportings Evidence from Australia, the UK and South African multinational enterprises

机译：社会和经济报告的决定因素来自澳大利亚，英国和南非跨国企业的证据

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Purpose - This paper aims to provide new insights on the determinants of social and economic sustainability reportings of multinational enterprises (MNEs) in three Anglo-Saxon countries, mainly Australia, the UK and South Africa, from the perspective of corporate governance, stakeholder and corporate legitimacy. Design/methodology/approach - This paper examines stand-alone sustainability reports of 67 large MNEs from three countries available in the Global Reporting Initiative (GRI) website for the period of 2008-2009. It undertakes two distinct methodological approaches: first, principal component analysis (PCA) of GRI guidelines (G3) on social and economic indicators to identify the most appropriate dependent variables, and second, hierarchical multiple regression for the hypotheses testing and finding determinants of respective dependent variables on social and economic reportings. Findings - The results from the PCA of GRI guidelines (G3) provide an alternative way of categorizing the social and economic indicators when compared to the categories given by the GRI. Again, the results from hierarchical multiple regression indicate the industry sector as the dominant determinant of social and economic reportings. In particular, the positive, significant association of board independence, assurance and employee performance variables with economic reporting confirms the significant roles of corporate governance, stakeholders and corporate legitimacy in determining economic reporting. The findings also suggest the complementary nature of relevant theories in corporate voluntary disclosures relating to economic performance. However, social reporting shows no such relations, which rather relies more on firm-specific/financial variables of MNEs including firm size and age. Research limitations/implications - The sample of this study is limited to two-year periods and large MNEs available in the GRI website with stand-alone sustainability reports only. Practical implications - The PCA focuses on most relevant and specific categories of social and economic reportings as opposed to GRI generic categories. The PCA findings also suggest the GRI to contemplate reducing the social and economic indicators for future guidelines. The hierarchical multiple regression results highlight specific areas of emphasis that MNEs should focus on when reporting social and economic information. Originality/value - This study adds value to the existing literature on GRI-based social and economic reportings as well as the complementary nature of corporate governance, stakeholders and corporate legitimacy perspectives.
机译：目的-本文旨在从公司治理，利益相关方和公司的角度，为主要在澳大利亚，英国和南非这三个盎格鲁-撒克逊国家的跨国企业（MNE）的社会和经济可持续发展报告的决定因素提供新见解。合法性。设计/方法/方法-本文研究了来自三个国家的67个大型跨国公司的独立可持续性报告，这些报告可从全球报告倡议组织（GRI）网站上获得，有关报告的时间为2008-2009年。它采用两种不同的方法论方法：首先，GRI指南（G3）的主成分分析（PCA）关于社会和经济指标，以识别最合适的因变量，其次，用于假设检验和寻找各个因变量的决定因素的层次多元回归社会和经济报告的变量。调查结果-与GRI给出的类别相比，GRI指南PCA的结果（G3）提供了一种对社会和经济指标进行分类的替代方法。同样，分层多元回归的结果表明工业部门是社会和经济报告的主要决定因素。尤其是，董事会独立性，保证和员工绩效变量与经济报告之间的积极显着联系证实了公司治理，利益相关者和公司合法性在确定经济报告中的重要作用。研究结果还表明，与经济绩效有关的公司自愿披露中相关理论的互补性质。但是，社会报告没有显示这种关系，而是更多地依赖于跨国公司的公司特定/财务变量，包括公司规模和年龄。研究的局限性/意义-本研究的样本仅限于两年期，GRI网站上仅提供独立的可持续发展报告的大型跨国公司。实际意义-PCA专注于社会和经济报告的最相关和特定类别，而不是GRI通用类别。 PCA的发现还建议GRI考虑减少未来指南的社会和经济指标。分层多元回归结果突出了跨国公司在报告社会和经济信息时应重点关注的特定领域。原创性/价值-这项研究为基于GRI的社会和经济报告的现有文献以及公司治理，利益相关者和公司合法性观点的互补性增加了价值。

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