The informational contribution of social and environmental disclosures for investors

By Denis Cormier, Marie-Josée Ledoux, Michel Magnan. 2010

429 citations recorded by the source corpus.

Subfields: Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/c731d703e147f03dfb867fdc5ff65225f8d3ddaa

How researchers see this paper

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

In Marketing

In Strategy and Management

Citations in the corpus

Board Diversity and Corporate Social Disclosure: Evidence from Vietnam (2016, positive): “This study controls for the ﬁrm characteristics return on assets (ROA), auditors (AUDIT), state ownership (STATE), foreign ownership (FOREIGN), and stock exchange location (STOCK_EX), which have been shown to inﬂuence CSD (Cormier et al. 2011; Purushothaman et al. 2000; Vu et al. 2011; Vu 2012).”
The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance (2017, neutral): “A large number of studies have investigated whether environmental disclosures have so-called value relevance for investors, although the number of comparable papers focusing on social disclosures more narrowly defined is much smaller (Cormier et al., 2011; Qiu et al., 2016).”
The contents of assurance statements for sustainability reports and information asymmetry (2017, background): “In line with Cormier et al. (2011) and Dhaliwal et al. (2011), we find a significant Accounting and Business Research 381”
Factors affecting the success of women entrepreneurs (2012, background): “…development of small business (Brush and Hisrich 1991; Hsu et al. 2007; Curado et al. 2011) Furthermore, as far as targeted education is concerned, it is noted that women business owners were taught subjects that had little to do with their departmental functions (Neider 1987; Cormier et al. 2011).”
Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013, positive): “Research by Ghoul et al. (2011) on US ﬁrms indicates that investment in employee relations, environmental policies and CSR product strategies helps lower ﬁrms’ costs of capital.”
The Influence of Board Composition on Sustainable Development Disclosure (2017, background): “…needs and reflects the mutual exchange of benefits with stakeholders to facilitate the development of long-term connections (Gray et al., 1995; Cormier et al., 2011; McWilliam and Siegel, 2001; Godfrey et al., 2009), boards’ decision to report on CSR relates to their structure (Jamali et al.,…”