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Reluctant Disclosure and Transparency: Evidence from Environmental Disclosures
Organization Science, 2019Strategic management research increasingly examines firms’ strategies for corporate environmental and social disclosures. There are benefits to being perceived as having superior environmental performance, but firms face increasing pressure to provide more complete disclosures, potentially exposing information that will be viewed negatively by external
Kim Eun-hee, Kira Fabrizio
exaly +2 more sources
2022
This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, and the main standards developed and reporting the results of an empirical analysis on the environmental disclosure released by listed firms.
Lepore L., Pisano S.
openaire +2 more sources
This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, and the main standards developed and reporting the results of an empirical analysis on the environmental disclosure released by listed firms.
Lepore L., Pisano S.
openaire +2 more sources
Business & Society, 2012
Corporate-level environmental information disclosure is increasingly common. This article studies the impact of a prominent media-generated sustainability ratings program, Newsweek’s 2009 ranking of the 500 largest U.S. firms. Using an event study methodology, the authors find the rankings had a significant impact on shareholder value. Firms in the top
Thomas P. Lyon, Jay P. Shimshack
openaire +1 more source
Corporate-level environmental information disclosure is increasingly common. This article studies the impact of a prominent media-generated sustainability ratings program, Newsweek’s 2009 ranking of the 500 largest U.S. firms. Using an event study methodology, the authors find the rankings had a significant impact on shareholder value. Firms in the top
Thomas P. Lyon, Jay P. Shimshack
openaire +1 more source
The relevance of environmental disclosures: Are such disclosures incrementally informative?
Journal of Accounting and Public Policy, 2013Establishing the information content of transparent voluntary environmental disclosures and the source of this information content is of fundamental importance for corporate social responsibility (CSR) practitioners. Our results indicate that: (1) incremental to information provided by current Toxics Releases Inventory (TRI) data, voluntary ...
Clarkson, Peter M. +3 more
openaire +4 more sources
Management of Environmental Quality: An International Journal, 2022
PurposeThis paper aims to analyze the effect of environmental performance (EP) on environmental disclosure (ED) and determine whether environmental costs (ECs) moderate this relationship. This paper extends legitimacy theory that focuses on the commonly assumed interaction between companies and community, with the effect of quantitative information ...
Luluk Muhimatul Ifada, Norman Mohd Saleh
openaire +1 more source
PurposeThis paper aims to analyze the effect of environmental performance (EP) on environmental disclosure (ED) and determine whether environmental costs (ECs) moderate this relationship. This paper extends legitimacy theory that focuses on the commonly assumed interaction between companies and community, with the effect of quantitative information ...
Luluk Muhimatul Ifada, Norman Mohd Saleh
openaire +1 more source