التفاصيل البيبلوغرافية
| العنوان: |
Stakeholder influences on management control systems for ESG governance and reporting in the global automotive industry. |
| المؤلفون: |
Yeh, Ting‐Tsen, Xiao, Yuanzhang, Daniel, Shirley J. |
| المصدر: |
Journal of Corporate Accounting & Finance (Wiley); Apr2024, Vol. 35 Issue 2, p103-120, 18p |
| مصطلحات موضوعية: |
AUTOMOBILE industry, EMPLOYEE empowerment, COMPENSATION management, INVESTORS, TRADE associations, CONSUMERS |
| مستخلص: |
Drawing on Simons' levers of control, we develop a theoretical model to explore the influences of stakeholders (customers, suppliers, employees, regulators, communities, industry associations, and investors) on Management Control Systems for achieving strategic environmental, social, and governance (ESG) objectives. We then test the model using data from over 600 firms in the global automotive industry by linking the eleven largest automotive manufacturers with over 500 of their tier‐1 and tier‐2 suppliers and examining whether stakeholder‐relevant metrics impact supplier retention and whether management compensation is tied to ESG governance. We also examine whether stakeholder influences lead to higher ESG scores. We find that stakeholder‐related metrics for emissions, human rights, customer health, employee empowerment and industry associations are related to management compensation systems tied to ESG. We also find significant linkages between stakeholder influences and ESG scores. [ABSTRACT FROM AUTHOR] |
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| قاعدة البيانات: |
Complementary Index |
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