The requirement of transparent and accountable sustainability reporting has
currently appeared as one of the most remarkable issues in business and among
stakeholders. Therefore, the main aims of this dissertation consist of examining the
impacts of sustainability reporting on firm value, investigating factors that affect
firm’s compliance in disclosing sustainability performance, and proposing KSPIs in
specific industries and developing roadmap for implementation of these indicators.
By using quantitative method, outcomes from the research partly confirmed the
significant positive relationship between firm value and sustainability disclosure.
With the same research method, sustainability disclosure has been found insignificant
connection with all variables in board of directors’ characteristics; however, it reveals
significant positive links with firm size, firm age, and external assurance of
sustainability reports. By combining quantitative and qualitative methods, proposed
KSPIs which include economic, environmental, and social indicators are determined
for automotive and financial services sectors. Furthermore, a roadmap for
implementing KPIs for sustainability performance has been developed which
comprise internal and external successful factors for implementation process. The
dissertation results provide significant insights for German large listed firms and
stakeholders to integrate sustainability reporting in their management, investment,
and valuation decisions. The research also raises the awareness of management in
these automotive and financial services industry on the use of KSPIs of other firms in
the sector. Furthermore, findings from the dissertation contribute to the academic
literatures on the association between sustainability disclosure and firm value as well
as impacted factors, and on the use of KSPIs in large listed firms in automotive and
financial services sectors.
| ISBN: | 978-80-7454-982-3 |
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| EAN: | 9788074549823 |
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| Počet stran |
47 stran |
| Datum vydání |
09. 02. 2021 |
| Pořadí vydání |
První |
| Jazyk |
anglický |
| Vazba |
e-kniha - pdf |
| Autor: |
Thi Thuc Doan Nguyen |
| Nakladatelství |
Univerzita Tomáše Bati ve Zlíně |
| Tématická skupina |
999 - nezařazeno |
| Neprodejná publikace. Publikaci je možné poptávat zde: Volně dostupné na http://hdl.handle.net/10563/45994 |
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Svaz českých knihkupců a nakladatelů