ارزش‌آفرینی گزارشگری شهروند شرکتی در بانک‌ها

هدف این مقاله، معرفی گزارشگری شهروند شرکتی برای بانک‌ها به عنوان نوعی گزارشگری مالی و غیرمالی و بررسی پیامدها و عوامل موثر بر محتوای اطلاعاتی (ارزش‌آفرینی) این نوع گزارشگری است. بدین منظور، ابتدا گزارشگری شهروند شرکتی مفهوم‌سازی شده و پس از آن داده‌های پژوهش برای 12 بانک طی سال‌های 1390 الی 1399 جمع‌آوری شد. این پژوهش به لحاظ نحوه گردآوری داده‌ها، نوعی پژوهش کمی و تجربی در حوزه حسابداری و مالی است و برای سنجش عوامل موثر بر گزارشگری شهروند شرکتی و هم‌چنین ارتباط بین این متغیرها با پیامدها و در نهایت ارزش بانک، از رویکرد معادلات ساختاری و روش کم‌ترین مربعات نسبی (pls) استفاده شده است. فرضیه اصلی، مربوط به تاثیر گزارشگری شهروند شرکتی بر ارزش‌آفرینی بانک است. مسیر مستقیم مربوط به این ارتباط با ضریب 0.271 بیانگر این موضوع است که ارزش‌آفرینی بانک به میزان 27 درصد (با آماره t معادل 6.897) از طریق گزارشگری شهروند شرکتی (به صورت مستقیم و بدون دخالت متغیر میانجی) تبیین می‌شود. این بدین معنا است که با افزایش افشاء شاخص‌های گزارشگری شهروند شرکتی، ارزش بانک افزایش می‌یابد. در نتیجه، بانک‌ها با ارائه گزارشگری شهروند شرکتی و افشا‌ء شاخص‌های مالی و غیر‌مالی می‌توانند بر ارزش‌آفرینی بانک تاثیر‌گذار باشند و از طریق کاهش هزینه سرمایه شرکت، کاهش هزینه‌های نمایندگی، افزایش نقدینگی، بهبود عملکرد مالی و کیفیت گزارشگی مالی، منجر به افزایش ارزش بازار سهام بانک و در نهایت افزایش ارزش بانک شوند. مهم‌ترین دستاورد این پژوهش، توسعه مفهوم گزارشگری شهروند شرکتی به عنوان یک نوع گزارش با ارزش در صنعت بانکداری است.

value creating of banks’ corporate citizenship reporting

introductionthe purpose of this study is to introduce corporate citizenship reporting for banks as a type of financial and non financial reporting and to investigate the consequences and factors affecting the information content (value creating) of this type of reporting. the meaning of value creation is the value that is created by disclosing information in the form of financial and non financial reporting for banks, and the meaning of corporate citizenship is bank as a citizen that has a legal personality. this means that the society is made up of citizens, both real persons and legal persons (especially banks in countries with a bank oriented development system), and just as real persons are the place where they live, banks are also citizens of the society and they have rights and duties towards it. as a result, reporting about how the bank plays its role towards society is called corporate citizenship reporting. 2 research hypothesisaccording to the theoretical and empirical background of the research, the basic question that is pursued in this research is whether in iran, corporate citizenship reporting leads to the value creation of financial and non financial reporting of banks or not? the main issue is related to the relationship between value bank and corporate citizen reporting. for this purpose, the relationship between the factors influencing the corporate citizenship reporting (characteristics of banks and the competitive status of banks) and also the relationship between the corporate citizenship reporting of banks and its consequences (financial performance, quality of financial reporting and company value) have been investigated.hypothesis 1) corporate citizenship reporting has a significant effect on the bank’s value creation.hypothesis 2) bank characteristics have a significant effect on bank value creation through corporate citizenship reporting.hypothesis 3) the bank’s competitive status has a significant effect on the bank’s value creation through corporate citizenship reporting.hypothesis 4) corporate citizenship reporting has a significant impact on the value creation of the bank through the quality of the bank’s financial reporting.hypothesis 5) corporate citizenship reporting has a significant effect on the bank’s value creation through the bank’s financial performance.  3 methodsfirst, corporate citizenship reporting was conceptualized and then research data were collected for 12 banks during the years 2011 to 2021. this research is a quantitative and experimental research in the field of accounting and finance in terms of data collection, and to measure the factors affecting corporate citizenship reporting and also the relationship between these variables and the consequences and value of the bank, the structural equations approach and least squares method (pls) were used. in the initial model, the characteristics of the bank and the competitive status of the bank are among the effective factors on corporate citizenship reporting in banks. in other words, the relationship between corporate citizenship reporting and bank value creation is affected by these two variables. therefore, these two variables are considered as independent variables. also, financial reporting quality and financial performance are considered as the primary consequences of corporate citizenship reporting in banks. based on this, on the one hand, they are considered as a dependent variable, and on the other hand, they are considered a mediating variable in the relationship between corporate citizenship reporting and bank value creation. as a result, the corporate citizenship reporting variable is an independent variable on the one hand, and a mediating variable on the other hand. finally, the value creation of the bank is considered as a dependent variable.