Pregled bibliografske jedinice broj: 1234538
Action is Eloquence? Executive-Worker Pay Ratio and Employee-Related Discussion in CSR Reports
Action is Eloquence? Executive-Worker Pay Ratio and Employee-Related Discussion in CSR Reports // /
San Diego (CA), Sjedinjene Američke Države, 2017. str. /-/ (plenarno, međunarodna recenzija, sažetak, znanstveni)
CROSBI ID: 1234538 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Action is Eloquence? Executive-Worker Pay Ratio and Employee-Related Discussion in CSR Reports
Autori
Wu, Shing-Jen ; Wang, Ta-Wei ; Zilic, Ivana
Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, znanstveni
Skup
American Accounting Association (AAA)
Mjesto i datum
San Diego (CA), Sjedinjene Američke Države, 2017
Vrsta sudjelovanja
Plenarno
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
Compensation, CSR Reports, GRI, Executive Pay Ratio
Sažetak
This study investigates the association between voluntary CSR disclosures about employee related issues and the executive-worker pay ratio by building on the theory regarding the manager’s intrinsic orientation that guides CSR activities. Using a sample for S&P 500 companies in 2015, our initial findings demonstrate that cognitive and linguistic processes may not align with a company’s CSR actions. In particular, we do not observe a significant association between a GRI-formatted CSR report and the executive-worker pay ratio. However, (GRI-formatted) CSR reports accompanied by third-party assurance are significantly and negatively related to the pay ratio.
Izvorni jezik
Engleski
