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The public effects of private sustainability disclosure: a Nordic stakeholder governance perspective
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.ORCID iD: 0000-0001-9670-5942
2020 (English)In: Presented at the 4th International Conference on European Company Law and Corporate Governance: "The Role of Sustainable Company for Sustainable Society in post COVID-19 time", Zagreb, Croatia, November 26-27, 2020, University of Zagreb , 2020Conference paper, Published paper (Refereed)
Abstract [en]

This study examines whether private disclosure on sustainability risks affects the public performance and disclosure of companies that sustainable and responsible (SRI) investors attempt to influence in hidden, behind the‐scenes dialogues. Private engagement and dialogue is the direct corporate governance mechanism of investor activism on sustainability risks prior to or independent of a shareholder resolution. A unique data set is provided by the professional agent of Nordic institutional investors for 326 private reports in relation to engagement cases trigged by environmental and social incidents in MSCI World companies. This study finds that the changes requested by Nordic SRI investors in private disclosures are, in 29.8 per cent of cases, made by the target companies. However, an initiation of private dialogue and disclosure in relation to environmental and social incidents, on average, decreases the subsequent change in market value and sustainability performance ratings of target companies in relation to a matched sample. This study finds no evidence of significant public effect of private disclosures on the target companies’ sustainability performance, sustainability transparency and financial performance in three years following an initial targeting. This study interprets empirical findings as confirming the use of private engagement and disclosure in the Nordic stakeholder model of corporate governance. The findings reveal the difficult detection of financial and sustainability outcomes of private disclosure by means of public information vehicle.

Place, publisher, year, edition, pages
University of Zagreb , 2020.
Keywords [en]
corporate governance, active ownership, environmental, social, governance
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
URN: urn:nbn:se:lnu:diva-98405OAI: oai:DiVA.org:lnu-98405DiVA, id: diva2:1474842
Conference
4th International Conference on European Company Law and Corporate Governance: "The Role of Sustainable Company for Sustainable Society in post COVID-19 time", Zagreb, Croatia, November 26-27, 2020
Available from: 2020-10-09 Created: 2020-10-09 Last updated: 2021-02-15Bibliographically approved

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Semenova, Natalia

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf