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While there has been significant progress in the measurement of an organization's environmental and social impacts from … provide a framework for systematic measurement of product impact in monetary terms and delve into the rationale for the … with examples of insights enabled by industry-wide product impact measurement. We see our results as a first step, rather …
Persistent link: https://www.econbiz.de/10012177797
; Gond & Crane, 2010). Although the breadth and depth of CSRP measurement continues to increase, its links to an underlying …, agreed-upon theory remains in doubt. Meanwhile, a market for quantitative measurement of CSRP has grown dramatically. The …
Persistent link: https://www.econbiz.de/10012929502
In the empirical estimation of the relation between CEO pay and both firm and peer performance, researchers typically include conventional accounting-based measures that reflect firm performance net of executive pay expense. We analytically show that when firms evaluate CEO performance relative...
Persistent link: https://www.econbiz.de/10013218451
Challenged by criticisms of NPM-based performance measurement, and starting from a performativist stance, we … reconceptualize performance measurement as a relational enactment. Rather than as a mere human-based practice of representation, we … conceive of performance measurement as a set of material-discursive practices that (re)draw boundaries between meaningful …
Persistent link: https://www.econbiz.de/10014260601
This paper investigates the differential effects of corporate social responsibility (CSR) dimensions on corporate financial performance (CFP) across sectors in China. This research uses a unique data set provided by China Stock Market and Accounting Research (CSMAR), showing expenditure on CSR...
Persistent link: https://www.econbiz.de/10012270563
organized procedures for stakeholder engagement, to be more long-term oriented, and to exhibit more measurement and disclosure …
Persistent link: https://www.econbiz.de/10012975600
the performance measurement conceptual framework. The paper is based on literature study followed by analysis and … generalization. It reflects the diversity of approaches to performance measurement in performance-oriented literature and it … measurement as a causal chain of activities and it deals with the role of subjectivity in this chain. Second section concerns …
Persistent link: https://www.econbiz.de/10011459300
Objective – A Corporate Social Responsibility (CSR) implementation has been implemented since over 50 years ago. All of the CSR implementation divided into two categories, namely Strategic CSR and Non-Strategic CSR. A Strategic CSR implementation should consider the firm strategy based on the...
Persistent link: https://www.econbiz.de/10012950959
This paper studies the effectiveness of a firm's strategy to report on its ESG activities with regard to the extent and direction in which the firm's ESG performance gets valued by capital market investors. It is the first to disentangle the moderating effects of different types of ESG reports...
Persistent link: https://www.econbiz.de/10013004396
Over the past decades, companies have faced increasing pressures to provide information about CSR. However, firms differ in the extent to which they communicate their CSR-related efforts to their stakeholders (henceforth, “CSR disclosures”) and incorporate CSR-based performance measures in...
Persistent link: https://www.econbiz.de/10012826099