Erratum to: Beyond Acclamations and Excuses: Environmental Performance, Voluntary Environmental Disclosure and the Role of Visibility
Some researchers have argued that firms with favorable environmental performance are more likely to provide voluntary environmental disclosure, while others have argued that firms with poor environmental performance are most likely to disclose. The authors propose a curvilinear relation between envi...
| Κύριοι συγγραφείς: | ; |
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| Τύπος μέσου: | Ηλεκτρονική πηγή Άρθρο |
| Γλώσσα: | Αγγλικά |
| Έλεγχος διαθεσιμότητας: | HBZ Gateway |
| Journals Online & Print: | Φόρτωση...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Έκδοση: |
Springer Science + Business Media B. V
2011
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| Στο/Στη: |
Journal of business ethics
Έτος: 2011, Τόμος: 99, Τεύχος: 3, Σελίδες: 383-397 |
| Άλλες λέξεις-κλειδιά: | B
Corporate social responsibility disclosure
B voluntary environmental disclosure B Environmental Disclosure B Disclosure B Εταιρική κοινωνική ευθύνη |
| Διαθέσιμο Online: |
Πιθανολογούμενα δωρεάν πρόσβαση Volltext (JSTOR) Volltext (lizenzpflichtig) |
| Σύνοψη: | Some researchers have argued that firms with favorable environmental performance are more likely to provide voluntary environmental disclosure, while others have argued that firms with poor environmental performance are most likely to disclose. The authors propose a curvilinear relation between environmental performance and environmental disclosure that is moderated by visibility. Data were obtained from S&P 500 firms queried by Ceres’ Climate Disclosure Project. Results show a U-shaped environmental performance–environmental disclosure relation and a main effect for visibility but no moderating effect for visibility on the U-shaped environmental performance–environmental disclosure relation. The authors discussed the implications of these results for future research and practice. |
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| ISSN: | 1573-0697 |
| Αναφορά: | Errata zu "Beyond Acclamations and Excuses: Environmental Performance, Voluntary Environmental Disclosure, and the Role of Visibility (2010)"
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| Περιλαμβάνει: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1007/s10551-010-0659-y |