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...
| Опубликовано в: : | Journal of business ethics |
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| Главные авторы: | ; |
| Формат: | Электронный ресурс Статья |
| Язык: | Английский |
| Проверить наличие: | HBZ Gateway |
| Journals Online & Print: | Загрузка...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Опубликовано: |
Springer Science + Business Media B. V
2011
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| В: |
Journal of business ethics
Год: 2011, Том: 99, Выпуск: 3, Страницы: 383-397 |
| Другие ключевые слова: | B
Corporate social responsibility disclosure
B Корпоративная социальная ответственность B voluntary environmental disclosure B Environmental Disclosure B Disclosure |
| Online-ссылка: |
Presumably Free Access Volltext (JSTOR) Volltext (lizenzpflichtig) |
| Итог: | 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 |
| Reference: | Errata zu "Beyond Acclamations and Excuses: Environmental Performance, Voluntary Environmental Disclosure, and the Role of Visibility (2010)"
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| Второстепенные работы: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1007/s10551-010-0659-y |