Does GRI Sustainability Reporting Pay Off? An Empirical Investigation of Publicly Listed Firms in China
Abstract
The Global Reporting Initiative (GRI) guidelines have emerged as an important instrument used by firms to structure the content of sustainability reporting (SR). This development has led to the question of whether the elaboration of GRI SR is beneficial to a firm’s financial performance. In this study, building on signaling theory, we carry out an empirical investigation of the impact of GRI SR on firm profitability and the factors moderating...
Paper Details
Title
Does GRI Sustainability Reporting Pay Off? An Empirical Investigation of Publicly Listed Firms in China
Published Date
Feb 28, 2019
Journal
Volume
60
Issue
7
Pages
1738 - 1772
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