Ιδρυματικό Αποθετήριο [SANDBOX]
Πολυτεχνείο Κρήτης
EN  |  EL

Αναζήτηση

Πλοήγηση

Ο Χώρος μου

Environmental, social and corporate governance framework for corporate disclosure: a multicriteria dimension analysis approach

Zopounidis Konstantinos, Garefalakis Alexandros, Lemonakis Christos, Passas Ioannis

Απλή Εγγραφή


URIhttp://purl.tuc.gr/dl/dias/5C50A1DD-192C-48DA-A63F-4B1C91C5CF06-
Αναγνωριστικόhttps://doi.org/10.1108/MD-10-2019-1341-
Αναγνωριστικόhttps://www.emerald.com/insight/content/doi/10.1108/MD-10-2019-1341/full/html-
Γλώσσαen-
Μέγεθος24 pagesen
ΤίτλοςEnvironmental, social and corporate governance framework for corporate disclosure: a multicriteria dimension analysis approach en
ΔημιουργόςZopounidis Konstantinosen
ΔημιουργόςΖοπουνιδης Κωνσταντινοςel
ΔημιουργόςGarefalakis Alexandrosen
ΔημιουργόςLemonakis Christosen
ΔημιουργόςΛεμονακης Χρηστοςel
ΔημιουργόςPassas Ioannisen
ΕκδότηςEmeralden
ΠερίληψηPurpose The purpose of this paper is to provide to the Board of Directors and CEOs of a firm to be aware of and accountable for the information they provide to the public. As long as the quality of the companies’ public information is high, it will be able to retain its investors as well as to obtain new ones more easily. Design/methodology/approach This paper introduces a Multi-Criteria Decision Aid (MCDA) tool with the use of the PROMETHEE II method to formulate an alternative aggregate ESG quality approach. We conduct comparisons in a sectorial and regional based perspective during different exam periods before and after the implementation of International Financial Reporting Standards (IFRS), in an attempt to provide a robust framework for corporate disclosure reporting. Findings The findings are of particular interest to both scholars and decision-makers, including providers of corporate governance indices and rating agencies. The innovation of this paper lies among others in using the MCDA method with the ESG framework, which proposes a combination of qualitative and quantitative criteria, enabling experienced and/or not experienced analysts to avoid manipulating techniques in business information. Research limitations/implications The sample of companies based on the US and Europe companies incorporating only large-sized ones. Practical implications Findings are of particular interest to both scholars and decision-makers including providers of corporate governance indices and rating agencies. Social implications Better understanding features pay key importance for increasing the “quality” information in firms financial statements, especially after the use of IFRS in reporting standards. Originality/value The authors proceed to analysis using a multiple perspective use that is decomposed into the following options: (a) Time-period oriented option, (b) Regional-oriented option and (c) Sectoral-oriented option respectively.en
ΤύποςPeer-Reviewed Journal Publicationen
ΤύποςΔημοσίευση σε Περιοδικό με Κριτέςel
Άδεια Χρήσηςhttp://creativecommons.org/licenses/by/4.0/en
Ημερομηνία2021-12-21-
Ημερομηνία Δημοσίευσης2020-
Θεματική ΚατηγορίαESG disclosuresen
Θεματική ΚατηγορίαNarrative informationen
Θεματική ΚατηγορίαManagement commentaryen
Θεματική ΚατηγορίαComposite KPI’Sen
Θεματική ΚατηγορίαMa.Co.Indexen
Θεματική ΚατηγορίαMCDA methodsen
Θεματική ΚατηγορίαPromethee IIen
Βιβλιογραφική ΑναφοράC. Zopounidis, A. Garefalakis, C. Lemonakis, and I. Passas, “Environmental, social and corporate governance framework for corporate disclosure: a multicriteria dimension analysis approach”, Manag. Decis., vol. 58, no. 11, pp. 2473–2496, 2020. doi: 10.1108/MD-10-2019-1341en

Υπηρεσίες

Στατιστικά