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Record W4394938486 · doi:10.1561/114.00000061

Stakeholder Orientation, Environmental Performance and Financial Benefits

2024· article· en· W4394938486 on OpenAlexaffabout
Yrjö Koskinen, Hao Lu, Nga Nguyen

Bibliographic record

VenueReview of Corporate Finance · 2024
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Social Responsibility Reporting
Canadian institutionsUniversité du Québec à MontréalSaint Mary's UniversityUniversity of Calgary
Fundersnot available
KeywordsBusinessOrientation (vector space)StakeholderFinanceEnvironmental resource managementEnvironmental scienceEconomicsManagement

Abstract

fetched live from OpenAlex

In this paper, we examine the impact of stakeholder orientation on environmental performance and on financial benefits from environmental performance. We use firm-level data from Canada and the United States spanning the years 2002 to 2020 and classify all Canadian firms and those U.S. firms located in states that have passed constituency statutes as stakeholder-oriented. We first show that Canadian firms and stakeholder-oriented U.S. firms have better environmental performance than shareholder-oriented U.S. firms. We then find that good environmental performance increases profits and valuations for all firms in the U.S., but especially for shareholder-oriented firms. For Canadian firms overall there is no consistent financial impact. Moreover, the financial impact of environmental performance becomes negative for Canadian firms after the Supreme Court decision in 2008 on BCE Inc. vs. 1976 Debentureholders, stating that the duty of the board of directors is to act in the best interest of the corporation, not its shareholders. The U.S. results for valuations are robust after taking into account potential endogeneity issues using instrumental variables and dynamic panel regressions. Thus, our results suggest a trade-off between firm environmental and financial performance under different governance schemes. On the one hand, stakeholder orientation decreases financial benefits from firms’ environmental performance. On the other hand, shareholder orientation may be detrimental to the environment. This has important policy implications for the current debate on climate change mitigation.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.006
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.077
Threshold uncertainty score0.152

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0010.006
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.002
Science and technology studies0.0010.001
Scholarly communication0.0020.001
Open science0.0000.001
Research integrity0.0000.001
Insufficient payload (model declined to judge)0.0030.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.042
GPT teacher head0.237
Teacher spread0.195 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations15
Published2024
Admission routes2
Has abstractyes

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