TITLE

Coming Clean: The Impact of Environmental Performance and Visibility on Corporate Climate Change Disclosure

AUTHOR(S)
Dawkins, Cedric; Fraas, John
PUB. DATE
May 2011
SOURCE
Journal of Business Ethics;May2011, Vol. 100 Issue 2, p303
SOURCE TYPE
Academic Journal
DOC. TYPE
Report
ABSTRACT
Previous research provides mixed results on the relationship between corporate environmental performance and the level of voluntary environmental disclosure. We revisit this relation by testing competing predictions from defensive and accommodative approaches to voluntary disclosure with regard to climate change. In particular, we add to the prior literature by determining the extent to which environmental performance and company media visibility interact to prompt voluntary climate change disclosure. Using ordinal regression and Ceres, KLD, and Trucost ratings of S&P 500 companies, we find a positive relationship between environmental performance and voluntary climate change disclosure. We extend the literature on environmental strategies and disclosure by establishing that company visibility and issue (climate change) visibility interact with environmental performance to influence the level of voluntary climate change disclosure.
ACCESSION #
60800168

 

Related Articles

  • in brief….  // Sustain' Magazine;2007, Vol. 8 Issue 4, p19 

    This section offers sustainability-related news briefs as of July 2007. Marshall Plc was recognized for its "More for Less With Marshalls" submission in the Eco-efficiency category of the Business in the Community Awards for Excellence 2007. Playhouse Disney has launched the "Playing for the...

  • Sustainable Development and the Problems of Measuring. Kovačič, Art // Proceedings of World Academy of Science: Engineering & Technolog;2007, Vol. 24, p83 

    There are many questions regarding business-society relationship. We can bring more benefits to society through improvement of enterprise behaviour. Sustainable development is the concept that connects business performance and welfare of the citizens. Slovenian business sector is now more...

  • THE SUSTAINABLE CITY.  // Conference & Incentive Travel;Nov/Dec2009 Paris Supplement, p15 

    The article reports on the sustainability of Paris, France. It states that the city is more than corporate social responsibility (CSR)-compliant for its low carbon access. It notes that the City Council is setting its green advocacy by promoting its carbon-neutral car service. Moreover, a number...

  • Determinants of Social Disclosure Quality in Taiwan: An Application of Stakeholder Theory. Chiu, Tzu-Kuan; Wang, Yi-Hsin // Journal of Business Ethics;Jun2015, Vol. 129 Issue 2, p379 

    This study adopts a stakeholder theory framework to examine determinants of social reporting quality and empirically test the ability of the theory to explain disclosure quality in an emerging economy. Using a sample of 246 listed companies and a hand-collected dataset that included 2 years of...

  • FULLY INTEGRATED VS. LIMITED INTEGRATION OF SUSTAINABLE PRACTICES: IS THERE A DIFFERENCE IN FINANCIAL PERFORMANCE? Weiss, Jane M. // Allied Academies International Conference: Proceedings of the Ac;Oct2012, Vol. 17 Issue 2, p75 

    The article discusses a study which evaluates the sustainability practices of companies from the Global 100 Most Sustainable Companies from 2007 to 2011. The study involves examining the sample of Corporate Social Responsibility (CSR) reports of the companies and a descriptive analysis was...

  • Letting the CAT out of the bag. Bryan, Kim // Environmental Education;Spring2011, Vol. 96, p22 

    The article presents a case study of education for sustainability programmes run by the Centre for Alternative Technology (CAT) in Great Britain that offer solutions to climate change. It highlights the guiding principles of CAT which emphasize an engaging, empowering and action-oriented...

  • Doctors and climate change. Gill, Mike; Godlee, Fiona; Horton, Richard; Stot, Robin // BMJ: British Medical Journal (International Edition);12/1/2007, Vol. 335 Issue 7630, p1104 

    The authors reflect on the role doctors can play in solving the global problem of climate change. They suggest that all health professionals have a duty to become involved in solving the problem because one of their main duties is to protect and promote the health of the public. They argue that...

  • What Is Responsibility to Bear for Chinese Chemical Players in 2014?  // China Chemical Reporter;1/21/2014, Vol. 25 Issue 2, p7 

    The article offers guidelines and tips for petroleum chemical industry companies on how to promote environmental responsibility and safety in China. Suggestions include raising public awareness of chemicals, promoting green production, and controlling air pollution. Other recommendations include...

  • SOCIALLY RESPONSIBLE INVESTING GROWING THE GREEN ECONOMY. Lovins, L. Hunter // Spirituality & Health;Jan/Feb2007, Vol. 10 Issue 1, p58 

    This article explains the social and environmental responsibility of businesses. Investors and corporations brought challenges to human survival, from peak oil and climate change to loss of species, destruction of ecosystems, and severe social inequities. There are several reasons for this. The...

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics