Corporate social responsibility disclosure: The case of international shipping

被引：59

作者：

Drobetz, Wolfgang ^{[1
]}

Merikas, Andreas ^{[2
]}

Merika, Anna ^{[3
]}

Tsionas, Mike G. ^{[4
]}

机构：

[1] Univ Hamburg, Sch Business, D-20146 Hamburg, Germany

[2] Univ Piraeus, Dept Maritime Studies, Piraeus 18534, Greece

[3] Amer Coll Greece, Dept Econ, Deree Coll, Athens 15342, Greece

[4] Univ Lancaster, Sch Management, Lancaster LA1 4YX, England

来源：

TRANSPORTATION RESEARCH PART E-LOGISTICS AND TRANSPORTATION REVIEW | 2014年 / 71卷

关键词：

Corporate social responsibility; Firm valuation; Markov Chain Monte Carlo; FINANCIAL PERFORMANCE; RISK-MANAGEMENT; ENVIRONMENTAL PERFORMANCE; FIRM; COST; INFORMATION; INVESTMENT; OWNERSHIP; COMPANIES;

D O I：

10.1016/j.tre.2014.08.006

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Based on practices and legislation in the shipping industry, we construct a corporate social responsibility (CSR) disclosure index for listed shipping companies. We use Markov Chain Monte Carlo (MCMC) techniques for Bayesian inference, and we estimate the marginal effects of firm characteristics on CSR disclosure for each firm. Our results show a positive relationship between CSR disclosure and financial performance for each firm in our international sample. Firm size, financial leverage, and ownership structure are also associated with CSR disclosure. Our findings suggest that a majority of listed shipping companies have integrated CSR practices into their strategic planning and operations. (C) 2014 Elsevier Ltd. All rights reserved.

引用

页码：18 / 44

页数：27

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