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    Should we expect exemplary integrated reporting to increase organisational ESG ratings?

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    Authors
    Conway, Elaine cc
    Affiliation
    University of Derby
    Issue Date
    2018-07-03
    
    Metadata
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    Abstract
    The aim of this chapter is to assess whether firms which have been recognised for exemplary integrated reporting () should see an increase in their Environmental, Social and Governance (ESG) ratings, or indeed, whether firms that rate highly for their ESG performance manage to produce exemplary integrated reports. Studying 111 firms worldwide recognised for their excellent , the number of accolades awarded was estimated against their ESG ratings over six years from 2012–2017. The reverse relationship was also explored, together with regressions using the determinants of the CSR score; environmental, social and governance. Finally a necessary condition analysis (NCA) was carried out to ascertain whether having a good ESG score is a prerequisite for producing an exemplary integrated report (and vice versa). There appears to be no correlation between companies producing exemplary  and their ESG ratings; nor indeed the reverse. However, there was some evidence that firms producing exemplary  have higher governance scores and in turn, higher governance scores appear linked to more exemplary . There were no findings for the other two determinants of ESG (environmental and social). There was also no indication that having a good ESG score is a prerequiste for producing an exemplary integrated report based on the NCA. This chapter is of interest to practitioners and academics since it is the first study to consider whether there is a link between exemplary  and highly rated ESG scores. It is also the first study to use the novel methodology of NCA in this arena to determine whether one ( or high ESG scores) is a prerequisite for the other. Given the relative low numbers of firms using  the results may lack generalisability, however the results are positive in that firms are not constrained by having to produce an exemplary integrated report in order to increase ESG ratings, should this be a corporate objective.
    Citation
    Conway, E. (2018) 'Should we expect exemplary integrated reporting to increase organisational ESG ratings?', in Crowther D., Seifi S., Wond T. (eds) Responsibility and Governance. Approaches to Global Sustainability, Markets, and Governance. Springer, Singapore.
    Publisher
    Springer
    URI
    http://hdl.handle.net/10545/622879
    DOI
    10.1007/978-981-13-1047-8_9
    Additional Links
    https://link.springer.com/chapter/10.1007/978-981-13-1047-8_9
    Type
    Book chapter
    Language
    en
    ISBN
    978-981-13-1046-1
    ae974a485f413a2113503eed53cd6c53
    10.1007/978-981-13-1047-8_9
    Scopus Count
    Collections
    Derby Business School

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