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Contribution of CSR assurance quality to the market valuation of voluntary standalone reports : An investigation of the French context

Author

Listed:
  • Mehdi Nekhili
  • Amira Lajmi
  • Haithem Nagati

    (EM - EMLyon Business School)

  • Gilles Paché

Abstract

"This paper investigates the moderating role of quality of assurance services, focusing on their scope, level of application, and the choice of a professional auditor as assurance provider. The study also explores the relationship between the issuance of a standalone corporate social responsibility (CSR) report and a firm's market value (as measured by Tobin's q). The econometric analysis is based on a matched sample of large French firms listed in the SBF 120 index between 2007 and 2017. The findings indicate that the relationship between the issuance of a standalone CSR report and Tobin's q is negative but becomes positive when firms use higher-quality assurance services.""L'article étudie le rôle modérateur de la qualité des services d'assurance, en référence à l'importance de son champ d'application, à son niveau d'application et à l'usage d'un auditeur externe, sur la relation entre la publication d'un rapport RSE spécifique et la valeur de marché de l'entreprise (évaluée par le q de Tobin). L'analyse économétrique se fonde sur un échantillon de grandes entreprises françaises cotées dans l'indice SBF 120 entre 2007 et 2017. Les résultats concluent que la relation entre la publication d'un rapport RSE spécifique et la performance boursière (mesurée par le q de Tobin) est négative, mais devient positive lorsque les entreprises recourent à des services d'assurance d'un niveau élevé de qualité."

Suggested Citation

  • Mehdi Nekhili & Amira Lajmi & Haithem Nagati & Gilles Paché, 2023. "Contribution of CSR assurance quality to the market valuation of voluntary standalone reports : An investigation of the French context," Post-Print hal-04325681, HAL.
    • Handle: RePEc:hal:journl:hal-04325681
    as

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