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“De (corporate responsibility) gustibus est misurandum”: heterogeneity and consensus around CR indicators

Leonardo Becchetti, Lorenzo Semplici and Michele Tridente ()
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Lorenzo Semplici: LUMSA
Michele Tridente: University of Rome "Tor Vergata", http://www.ceistorvergata.it

No 407, CEIS Research Paper from Tor Vergata University, CEIS

Abstract: We investigate with an ad hoc survey respondents’ tastes about the different corporate responsibility (CR) items typically used by CR rating agencies. The hypothesis of equal average value weights given to different CR items and equal variance (which we consider as a proxy of the inverse of consensus on the importance of an indicator) are strongly rejected by our data both in our overall suvey sample and in more homogeneous subsamples based on gender, age, education and religion. We as well frequently reject the hypothesis that value weights for the same CR item are the same across different subpopulations in gender subsamples since women attribute significantly higher weights than men to many CR items when we do not correct for young respondents’ oversampling.

Keywords: corporate responsibility; gender effect; environmental sustainability; CR rating agencies (search for similar items in EconPapers)
JEL-codes: D21 I31 L21 M14 (search for similar items in EconPapers)
Pages: 79 pages
Date: 2017-07-10, Revised 2017-07-10
New Economics Papers: this item is included in nep-env
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Working Paper: “De (corporate responsibility) gustibus est misurandum”: heterogeneity and consensus around CR indicators (2016) Downloads
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