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...
| Publié dans: | Journal of business ethics |
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| Auteurs: | ; |
| Type de support: | Électronique Article |
| Langue: | Anglais |
| Vérifier la disponibilité: | HBZ Gateway |
| Journals Online & Print: | En cours de chargement...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Publié: |
Springer Science + Business Media B. V
2011
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| Dans: |
Journal of business ethics
Année: 2011, Volume: 99, Numéro: 3, Pages: 383-397 |
| Sujets non-standardisés: | B
Corporate social responsibility disclosure
B voluntary environmental disclosure B Environmental Disclosure B Disclosure B Responsabilité sociale de l'entreprise |
| Accès en ligne: |
Accès probablement gratuit Volltext (JSTOR) Volltext (lizenzpflichtig) |
| Résumé: | 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 |
| Référence: | Errata zu "Beyond Acclamations and Excuses: Environmental Performance, Voluntary Environmental Disclosure, and the Role of Visibility (2010)"
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| Contient: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1007/s10551-010-0659-y |