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Serbian Journal of Management
2016, vol. 11, br. 2, str. 245-260
Kvalitet izveštaja održivosti poslovanja indijskih i američkih kompanija - uporedna analiza
Munshi Digantaa, Dutta Srabonib
aTechno India College of Technology, New Town, Kolkata, India
bBirla Institute of Technology, Mesra Kolkata Campus, Kolkata, India

e-adresa: sdutta@bitmesra.ac.in
Ključne reči: Kvalitet izveštavanja održivosti; analiza sadržaja; indeks prikaza; finansijske performanse; proizvodne kompanije
Sažetak
Da bi se proučio način izveštavanja indikatora održivosti poslovanja 10 američkih i 10 indijskih proizvodnih kompanija, korišćen je metod alaize sadržaja. Sami izveštaji su pripremljeni u okviru GRI okvira i zvanično publikovani u periodu 2011-2013 Kako bi se proračunao SDI (indeks pokazatelja održivosti), pod-klase ekonomskih, ekoloških i društvenih inikatora su ocenjivane sa 2 (potpuno), 1 (delimično) i 0 (nepotpuno). Značajna razlika u kvalitetu prikaza održivosti analiziranih američkih i indijskih proizvodnih kompanija je ustanovljena primenom nezavisnog t - testa, za period 2011- 13. Kako bi se ustanovilo da li će bolji kvalitet izveštavanja održivosti rezultovati boljim finansijskim performansama kompanija, urađena je korelacija faktora pokazatelja kvaliteta izveštavanja i pokazatelja performansi poslovanja, kao što su EPS i ROI. Višestruka regresiona analiza je korišćena da bi se odredile promenjive koje objašnjavaju varijaciju u kvalitetu izvetavanja održivosti kompanija.
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O članku

jezik rada: engleski
vrsta rada: originalan članak
DOI: 10.5937/sjm11-9593
objavljen u SCIndeksu: 27.10.2016.
metod recenzije: dvostruko anoniman
Creative Commons License 4.0

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