Sustainability report editorials: A predictive signal for a company’s inclusion in a sustainability index?

Memorias de desarrollo sostenible: ¿Una señal predictiva para la inclusión de una empresa en un índice de desarrollo sostenible?

Yohan Bernard, Laurence Godard, Fabrice Herve and Mohamed Zouaoui
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Yohan Bernard: CREGO - Centre de Recherche en Gestion des Organisations - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UB - Université de Bourgogne - UBFC - Université Bourgogne Franche-Comté [COMUE] - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE]
Laurence Godard: CREGO - Centre de Recherche en Gestion des Organisations - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UB - Université de Bourgogne - UBFC - Université Bourgogne Franche-Comté [COMUE] - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE]
Mohamed Zouaoui: CREGO - Centre de Recherche en Gestion des Organisations - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UB - Université de Bourgogne - UBFC - Université Bourgogne Franche-Comté [COMUE] - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE]

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Abstract: This study examines whether references to Corporate Social Responsibility (CSR) in the editorials of sustainable development reports have any predictive influence with respect to firms' inclusion in the Dow Jones Sustainability World Index (DJSWI). Signalling theory proposes hypotheses that can be tested by textual analysis of sustainable development report editorials published by French firms. The results suggest that these editorials may serve as leading indicators of CSR. The predictive power of editorials is strengthened when they are signed by the Chief Executive Officer (CEO), published in a sustainability report and written in a clear and readable style.

Keywords: Sustainable development report; Editorial; CSR performance; Early warning signals; Textual analysis; Signalling theory; Memoria de desarrollo sostenible; Informe; Resultado de RSC; Señales de alerta temprana; Análisis preciso; Teoría de la señal; Rapport de développement durable; Performance RSE; Signaux d’alerte précoce; Analyse textuelle; Théorie du signal (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (1)

Published in Management international = International management = Gestión internacional, 2023, 27 (1), pp.13. ⟨10.7202/1098919ar⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04277853

DOI: 10.7202/1098919ar

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