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  1. Voluntary Disclosure of Greenhouse Gas Emissions: Contrasting the Carbon Disclosure Project and Corporate Reports.Florence Depoers, Thomas Jeanjean & Tiphaine Jérôme - 2016 - Journal of Business Ethics 134 (3):445-461.
    As global warming continues to attract growing levels of attention, various stakeholders have put climate change on corporate agendas and expect firms to disclose relevant greenhouse gas information. In this paper, we investigate the consistency of the GHG information voluntarily disclosed by French listed firms through two different communication channels: corporate reports and the Carbon Disclosure Project. More precisely, we contrast the amounts of GHG emissions reported and the methodological explanations provided in each channel. Consistent with a stakeholder theory perspective, (...)
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  • Corporate Environmental Responsibility in Polluting Industries: Does Religion Matter?Xingqiang Du, Wei Jian, Quan Zeng & Yingjie Du - 2014 - Journal of Business Ethics 124 (3):485-507.
    Using a sample of Chinese listed firms in polluting industries for the period of 2008–2010, we empirically investigate whether and how Buddhism, China’s most influential religion, affects corporate environmental responsibility (CER). In this study, we measure Buddhist variables as the number of Buddhist monasteries within a certain radius around Chinese listed firms’ registered addresses. In addition, we hand-collect corporate environmental disclosure scores based on the Global Reporting Initiative (GRI) sustainability reporting guidelines. Using hand-collected Buddhism data and corporate environmental disclosure scores, (...)
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  • Factors that Drive Chinese Listed Companies in Voluntary Disclosure of Environmental Information.S. X. Zeng, X. D. Xu, H. T. Yin & C. M. Tam - 2012 - Journal of Business Ethics 109 (3):309-321.
    Based on the institutional theory, this article attempts to examine two consecutive questions regarding the impact of various factors on corporate decision in environmental information disclosure (EID): (1) whether or not to disclose; and (2) the level of disclosure. The relevance of these factors is empirically tested using data collected from publicly listed manufacturing companies from 2006 to 2008 in China. Some interesting findings appear. We find that firms that are state-owned, those that operate in environmentally sensitive industries, those having (...)
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  • Stakeholder Relevance for Reporting: Explanatory Factors of Carbon Disclosure.Gabriel Weber, Frank Schiemann, Thomas Guenther & Edeltraud Guenther - 2016 - Business and Society 55 (3):361-397.
    Although stakeholder theory is widely accepted in environmental disclosure research, empirical evidence about the role of stakeholders in firms’ disclosure is still scarce. The authors address this issue for a setting of carbon disclosure. Our international sample comprises the Carbon Disclosure Project Global 500, S&P 500, and FTSE 350 reports from 2008 to 2011, resulting in a total of 1,120 firms with 3,631 firm-year observations. The authors apply Tobit regressions to analyze the relationship between carbon disclosure and the relevance of (...)
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  • Identity Claims and Diffusion of Sustainability Report: Evidence from Korean Listed Companies, 2003–2010.Heejung Byun & Tae-Hyun Kim - 2017 - Journal of Business Ethics 140 (3):551-565.
    This study integrates theories of diffusion and social identity to conceptualize the diffusion of Sustainability Report as a result of a firm’s identification with its reference groups. Specifically, we first hypothesize four different sources of external stakeholder pressures driving the diffusion. Next, we argue that the source of external stakeholder pressures has a differential effect on the adoption of SR for firms that claim their identity on sustainability management. For firms with organizational identity claims, in-group stakeholder pressure will amplify whereas (...)
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  • 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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  • Business Ethics in the Greater China Region: Past, Present, and Future Research.Juelin Yin & Ali Quazi - 2018 - Journal of Business Ethics 150 (3):815-835.
    While business ethics has generated a great deal of research internationally over the last few decades, academic reviews of the business ethics literature remain limited. Moreover, there has been little attempt to date to analyze this literature specifically in the Greater China region, which has been experiencing rapid socioeconomic growth and dynamic evolution of business ethics in recent decades. This paper addresses this research gap by undertaking a comprehensive and critical appraisal of the business ethics literature on Greater China. In (...)
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  • Environmental Sustainability and Implied Cost of Equity: International Evidence.Kartick Gupta - 2018 - Journal of Business Ethics 147 (2):343-365.
    In this paper, we examine the relationship between the environmental practices and implied cost of equity. Using a comprehensive sample of 23,301 firm–year observations from 43 countries, we find that an improvement in environmental practices leads to reduction of the implied cost of equity. Further, the results are stronger in countries where country-level governance is weak. Our results indicate that most of the benefits come from the reduction of emission and unnecessary wastage of resources. Our results remain robust to alternative (...)
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  • How the Market Values Greenwashing? Evidence from China.Xingqiang Du - 2015 - Journal of Business Ethics 128 (3):547-574.
    In China, many firms advertise that they follow environmentally friendly practices to cover their true activities, a practice called greenwashing, which can cause the public to doubt the sincerity of greenization messages. In this study, I investigate how the market values greenwashing and further examine whether corporate environmental performance can explain different and asymmetric market reactions to environmentally friendly and unfriendly firms. Using a sample from the Chinese stock market, I provide strong evidence to show that greenwashing is significantly negatively (...)
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  • Environmental Pressure and the Performance of Foreign Firms in an Emerging Economy.Nahyun Kim, Jon J. Moon & Haitao Yin - 2016 - Journal of Business Ethics 137 (3):475-490.
    Does environmental management help foreign firms outperform local firms in emerging economies? While existing research suggests that environmental management may or may not benefit firm performance, the question is particularly under-investigated in the emerging economy context. Using the data on foreign investment into China, this study explores whether foreign firms that are under greater environmental pressure, at home or at the host, outperform comparable local firms in an emerging host country. In making this comparison, we use propensity-score matching and a (...)
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  • Effect of Stakeholders’ Pressure on Transparency of Sustainability Reports within the GRI Framework.Belen Fernandez-Feijoo, Silvia Romero & Silvia Ruiz - 2014 - Journal of Business Ethics 122 (1):53-63.
    Transparency is a quality of corporate social responsibility communication that enhances the relationship between the investors and the company. The objective of this paper is to analyze if the transparency of the sustainability reports is affected by the relationship of companies in different industries with their stakeholders. If this were the case, it would indicate that the pressure of significant stakeholders determines the required level of transparency of the reports. We find that the pressure of some groups of stakeholders improves (...)
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  • Determinants of Social Disclosure Quality in Taiwan: An Application of Stakeholder Theory.Yi-Hsin Wang & Tzu-Kuan Chiu - 2015 - Journal of Business Ethics 129 (2):379-398.
    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 data based on survey questions reflecting international disclosure trends, we apply an aggregate measure of quality with five facets to a variety of corporate social responsibility areas. The results support the application and demonstrate that (...)
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  • Does the Voluntary Adoption of Corporate Governance Mechanisms Improve Environmental Risk Disclosures? Evidence from Greenhouse Gas Emission Accounting.Gary F. Peters & Andrea M. Romi - 2014 - Journal of Business Ethics 125 (4):1-30.
    Prior research suggests that voluntary environmental governance mechanisms operate to enhance a firm’s environmental legitimacy as opposed to being a driver of proactive environmental performance activities. To understand how these mechanisms contribute to the firm’s environmental legitimacy, we investigate whether environmental corporate governance characteristics are associated with voluntary environmental disclosure. We examine an increasingly important attribute of a firm’s disclosure setting, namely the disclosure of greenhouse gas (GHG) information. GHG information represents proprietary non-financial information about the firm’s exposure to environmental (...)
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  • From Voluntarism to Regulation: A Study on Ownership, Economic Performance and Corporate Environmental Information Disclosure in China. [REVIEW]X. H. Meng, S. X. Zeng & C. M. Tam - 2013 - Journal of Business Ethics 116 (1):217-232.
    This article examines whether economic performance could affect EID and how the relationship is determined by the form of ownership from voluntarism to regulation under the current Chinese context. In this study, our empirical results show that the relationship between firms’ performance and EID is complex and the interactive impact of ownership and economic performance on EID significantly varies from voluntary disclosure to mandatory disclosure. This study provides a more comprehensive understanding of the motivations in corporate EID. The performance–impression theory (...)
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  • Foreign Institutional Investors, Legal Origin, and Corporate Greenhouse Gas Emissions Disclosure.Simon Döring, Wolfgang Drobetz, Sadok El Ghoul, Omrane Guedhami & Henning Schröder - 2023 - Journal of Business Ethics 182 (4):903-932.
    The disclosure of corporate environmental performance is an increasingly important element of a firm’s ethical behavior. We analyze how the legal origin of foreign institutional investors affects a firm’s voluntary greenhouse gas emissions disclosure. Using a large sample of firms from 36 countries, we show that foreign institutional ownership from civil law countries improves the scope and quality of a firm’s greenhouse gas emissions reporting. This relation is robust to addressing endogeneity and selection biases. The effect is more pronounced in (...)
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  • Whether Top Executives' Turnover Influences Environmental Responsibility: From the Perspective of Environmental Information Disclosure. [REVIEW]X. H. Meng, S. X. Zeng, C. M. Tam & X. D. Xu - 2013 - Journal of Business Ethics 114 (2):341-353.
    We have empirically examined the relationship between top executives’ turnover and the corporate environmental responsibility by identifying the influence of ten specific turnover reasons resulting in the chairman’s departure and two important types of chairman’s succession. Using a sample of 782 manufacturing listed companies across 3 years in China, we find that the corporate environmental responsibility is negatively associated with the involuntary and negative turnover (i.e., dismissal, health and death, and forced resignation) and positively associated with improving corporate governance, and (...)
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