Publications séminaires GAINS, ARGUMANS

le 10 novembre 2016 de 12h30 à 14h, Amira Lejmi, doctorante à l’Université du Maine

a présenté :

« CSR Report assurance, CSR committee and firm market value »

Abstract :

The objective of this study is to examine the impact of CSR practices on firm market value.
This research will analyze the moderating role of CSR committee and CSR assurance on the relationship between a voluntary sustainability reporting and firm market value.
CSR practices are subject to concerns regarding perceived credibility and the market perception of the information provided. Using a sample of SBF120 that produced sustainability reports between 2001–2010 periods, the results show that the rise in CSR reporting is associated with the organizational integration of a separate sustainability department or a corporate social responsibility (CSR) committee as an internal control and also, the adoption of assurance of CSR reports as an external form of assurance.
Our results also provide insights that firm market value as measured by Tobin’s q is positively related to the simultaneous presence of CSR committee and CSR assurance but negatively related to each one separately.
These CSR mechanisms may provide more credible information to investors especially after implementation of “Grenelle 1” law. t.

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