Ιδρυματικό Αποθετήριο
Πολυτεχνείο Κρήτης
Πολυτεχνείο Κρήτης
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| URI | http://purl.tuc.gr/dl/dias/5C50A1DD-192C-48DA-A63F-4B1C91C5CF06 | - |
| Αναγνωριστικό | https://doi.org/10.1108/MD-10-2019-1341 | - |
| Αναγνωριστικό | https://www.emerald.com/insight/content/doi/10.1108/MD-10-2019-1341/full/html | - |
| Γλώσσα | en | - |
| Μέγεθος | 24 pages | en |
| Τίτλος | Environmental, social and corporate governance framework for corporate disclosure: a multicriteria dimension analysis approach | en |
| Δημιουργός | Zopounidis Konstantinos | en |
| Δημιουργός | Ζοπουνιδης Κωνσταντινος | el |
| Δημιουργός | Garefalakis Alexandros | en |
| Δημιουργός | Lemonakis Christos | en |
| Δημιουργός | Λεμονακης Χρηστος | el |
| Δημιουργός | Passas Ioannis | en |
| Εκδότης | Emerald | en |
| Περίληψη | Purpose The purpose of this paper is to provide to the Board of Directors and CEOs of a firm to be aware of and accountable for the information they provide to the public. As long as the quality of the companies’ public information is high, it will be able to retain its investors as well as to obtain new ones more easily. Design/methodology/approach This paper introduces a Multi-Criteria Decision Aid (MCDA) tool with the use of the PROMETHEE II method to formulate an alternative aggregate ESG quality approach. We conduct comparisons in a sectorial and regional based perspective during different exam periods before and after the implementation of International Financial Reporting Standards (IFRS), in an attempt to provide a robust framework for corporate disclosure reporting. Findings The findings are of particular interest to both scholars and decision-makers, including providers of corporate governance indices and rating agencies. The innovation of this paper lies among others in using the MCDA method with the ESG framework, which proposes a combination of qualitative and quantitative criteria, enabling experienced and/or not experienced analysts to avoid manipulating techniques in business information. Research limitations/implications The sample of companies based on the US and Europe companies incorporating only large-sized ones. Practical implications Findings are of particular interest to both scholars and decision-makers including providers of corporate governance indices and rating agencies. Social implications Better understanding features pay key importance for increasing the “quality” information in firms financial statements, especially after the use of IFRS in reporting standards. Originality/value The authors proceed to analysis using a multiple perspective use that is decomposed into the following options: (a) Time-period oriented option, (b) Regional-oriented option and (c) Sectoral-oriented option respectively. | en |
| Τύπος | Peer-Reviewed Journal Publication | en |
| Τύπος | Δημοσίευση σε Περιοδικό με Κριτές | el |
| Άδεια Χρήσης | http://creativecommons.org/licenses/by/4.0/ | en |
| Ημερομηνία | 2021-12-21 | - |
| Ημερομηνία Δημοσίευσης | 2020 | - |
| Θεματική Κατηγορία | ESG disclosures | en |
| Θεματική Κατηγορία | Narrative information | en |
| Θεματική Κατηγορία | Management commentary | en |
| Θεματική Κατηγορία | Composite KPI’S | en |
| Θεματική Κατηγορία | Ma.Co.Index | en |
| Θεματική Κατηγορία | MCDA methods | en |
| Θεματική Κατηγορία | Promethee II | en |
| Βιβλιογραφική Αναφορά | C. Zopounidis, A. Garefalakis, C. Lemonakis, and I. Passas, “Environmental, social and corporate governance framework for corporate disclosure: a multicriteria dimension analysis approach”, Manag. Decis., vol. 58, no. 11, pp. 2473–2496, 2020. doi: 10.1108/MD-10-2019-1341 | en |
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