The Value Relevance of Sam's Corporate Sustainability Ranking and GRI Sustainability Reporting in the European Stock Markets

By Thomas Kaspereit, Kerstin Lopatta. 2016

112 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/8784a7fc7992fae886834f9a8bc5376fa98236d7

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Diogenis Baboukardos
2. José Luis Miralles‐Quirós
3. María del Mar Miralles-Quirós
4. L. Gonçalves

In Strategy and Management

1. Diogenis Baboukardos
2. José Luis Miralles‐Quirós
3. María del Mar Miralles-Quirós
4. L. Gonçalves
5. Bohyun Yoon
6. J. Lee

Citations in the corpus

• The Value Relevance of Environmental, Social, and Governance Performance: The Brazilian Case (2018, background): “Second, most studies have used as their corporate sustainability indicators the publication of sustainability reports [15–19] or the inclusion of the company in a socially responsible index [13,18,20,21].”
• The valuation relevance of environmental performance revisited: The moderating role of environmental provisions (2017, background): “Studies such as Johnston, Sefcik, and Soderstrom (2008), Kaspereit and Lopatta (2016) and Middleton (2015) find a positive association between market value and environmental performance, whereas Moneva and Cuellar (2009), Hassel, Nilsson, and Nyquist (2005) and Johnston (2005) find a negative one.”