Abstract This study address whether different sustainability initiatives by the companies listed at the Oslo Seafood Index impact company value. With signaling theory as framework, it is argued that sustainability reports and other initiatives may contribute to reduce the information asymmetry between managers and equity holders. Using financial data from the company’s annual reports in combination with variables for different sustainability initiatives and quality, it is argued that these initiatives address information asymmetries concerning quality (GRI standard versus no standard) and intent (visualized and committed to through ASC and GSI) and contribute positive to company value.

中文翻译：

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奥斯陆海鲜指数的环境 CSR 趋势：市场价值方法

摘要 本研究探讨了在奥斯陆海鲜指数上市公司的不同可持续性举措是否会影响公司价值。以信号理论为框架，有人认为可持续发展报告和其他举措可能有助于减少经理和股东之间的信息不对称。使用公司年度报告中的财务数据以及不同可持续性举措和质量的变量，有人认为这些举措解决了关于质量（GRI 标准与无标准）和意图（通过 ASC 和 GSI 进行可视化和承诺）和为公司价值做出积极贡献。