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  1. Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies.Lee Roberts, Monomita Nandy, Abeer Hassan, Suman Lodh & Ahmed A. Elamer - 2022 - Journal of Business Ethics 178 (3):571-595.
    This paper contributes to biodiversity and species extinction literature by examining the relationship between corporate accountability in terms of species protection and factors affecting such accountability from forward-thinking companies. We use triangulation of theories, namely deep ecology, legitimacy, and we introduce a new perspective to the stakeholder theory that considers species as a ‘stakeholder’. Using Poisson pseudo-maximum likelihood regression, we examine a sample of 200 Fortune Global companies over 3 years. Our results indicate significant positive relations between ecologically conscious companies (...)
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  • Too Good To Be True: Influencing Credibility Perceptions with Signaling Reference Explicitness and Assurance Depth.Carolin Baier, Max Göttsche, Andreas Hellmann & Frank Schiemann - 2022 - Journal of Business Ethics 178 (3):695-714.
    We investigate how the selection of assurance topics and the format of their communication influence the credibility perception of sustainability report readers. This is important because misleading communication may discredit ethical sustainability assurance practices. Based on signaling theory and using an experimental approach, we are the first to examine false credibility signals in the context of sustainability assurance. We find that two variables related to sustainability assurance, reference explicitness and assurance depth, jointly influence the assurance signal and the perceived credibility (...)
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