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  1. 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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  • Coming Clean: The Impact of Environmental Performance and Visibility on Corporate Climate Change Disclosure. [REVIEW]Cedric Dawkins & John W. Fraas - 2011 - Journal of Business Ethics 100 (2):303 - 322.
    Previous research provides mixed results on the relationship between corporate environmental performance and the level of voluntary environmental disclosure. We revisit this relation by testing competing predictions from defensive and accommodative approaches to voluntary disclosure with regard to climate change. In particular, we add to the prior literature by determining the extent to which environmental performance and company media visibility interact to prompt voluntary climate change disclosure. Using ordinal regression and Ceres, KLD, and Trucost ratings of S& P 500 companies, (...)
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  • (1 other version)Corporate environmental disclosure: Contrasting management's perceptions with reality. [REVIEW]Denis Cormier, Irene M. Gordon & Michel Magnan - 2004 - Journal of Business Ethics 49 (2):143-165.
    This paper's purpose is to assess how management's perceptions regarding certain aspects of environmental reporting relate to the firm's actual reporting strategy. Toward that end, we propose a model where a firm's environmental disclosure is conditional upon executive assessments of corporate concerns. The study relies on a survey that was sent to environmental management executives from European and North American multinational firms enquiring about the determinants of corporate environmental disclosure. Responses from these executives were then contrasted with their firms' actual (...)
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  • (1 other version)Seeing Is Believing: Managing the Impressions of the Firm’s Commitment to the Natural Environment.Pratima Bansal & Geoffrey Kistruck - 2006 - Journal of Business Ethics 67 (2):165-180.
    This paper examines stakeholder responses to impression management tactics used by firms that express environmental commitment. We inductively analyzed data from 98 open-ended questionnaires and identified two impression management tactics that led respondents to believe that a firm was credible in its commitment to the natural environment. Approximately, half of the respondents responded to illustrative impression management tactics that provide images of, and/or broad-brush comments about, the firm's commitment to the natural environment. The other half responded to demonstrative impression management (...)
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  • (1 other version)Seeing Is Believing: Managing the Impressions of the Firm’s Commitment to the Natural Environment. [REVIEW]Pratima Bansal & Geoffrey Kistruck - 2006 - Journal of Business Ethics 67 (2):165 - 180.
    This paper examines stakeholder responses to impression management tactics used by firms that express environmental commitment. We inductively analyzed data from 98 open-ended questionnaires and identified two impression management tactics that led respondents to believe that a firm was credible in its commitment to the natural environment. Approximately, half of the respondents responded to illustrative impression management tactics that provide images of, and/or broad-brush comments about, the firm’s commitment to the natural environment. The other half responded to demonstrative impression management (...)
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  • (1 other version)Corporate Environmental Disclosure: Contrasting Management's Perceptions with Reality.D. Cormier, I. Gordon & M. Magnan - 2004 - Journal of Business Ethics 49 (2):143-165.
    This paper's purpose is to assess how management's perceptions regarding certain aspects of environmental reporting relate to the firm's actual reporting strategy. Toward that end, we propose a model where a firm's environmental disclosure is conditional upon executive assessments of corporate concerns. The study relies on a survey that was sent to environmental management executives from European and North American multinational firms enquiring about the determinants of corporate environmental disclosure. Responses from these executives were then contrasted with their firms' actual (...)
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  • Drivers of Environmental Disclosure and Stakeholder Expectation: Evidence from Taiwan. [REVIEW]Cheng-Li Huang & Fan-Hua Kung - 2010 - Journal of Business Ethics 96 (3):435 - 451.
    This article investigates stakeholder expectations associated with corporate environmental disclosure. Several articles have studied the effect that stakeholder pressure has on environmental disclosing strategies. In this article, we extend previous research to an examination of the influence of external, internal, and intermediary stakeholder groups or constituencies in turn to clarify the demands of multiple stakeholders as to firms' disclosure of sufficient and adequate environmental information. The sample comprised Taiwanese firms listed on the Taiwan Stock Exchange. Our results show that the (...)
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  • Driven to Be Good: A Stakeholder Theory Perspective on the Drivers of Corporate Social Performance. [REVIEW]Jacob Brower & Vijay Mahajan - 2013 - Journal of Business Ethics 117 (2):313-331.
    Despite growing evidence of the benefits to a firm of improving corporate social performance (CSP), many firms vary significantly in terms of their CSP activities. This research investigates how the characteristics of the stakeholder landscape influence a firm’s CSP breadth. Using stakeholder theory, we specifically propose that several factors increase the salience and impact of stakeholders’ demands on the firm and that, in response to these factors, a firm’s CSP will have greater breadth. A firm’s CSP breadth is operationalized as (...)
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  • To What Extent is Business Responding to Climate Change? Evidence from a Global Wine Producer.Jeremy Galbreath - 2011 - Journal of Business Ethics 104 (3):421-432.
    Most studies on climate change response have examined reductions in greenhouse gas (GHG) emissions. Yet these studies do not take into account ecosystem services constraints and biophysical disruptions wrought by climate change that may require broader types of response. By studying a firm in the wine industry and using a research approach not constrained by structured methodologies or biased toward GHG emissions, the findings suggest that both “inside out” and “outside in” actions are taken in response to climate change. While (...)
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  • Fostering Corporate Social Responsibility through Public Initiative: From the EU to the Spanish Case. [REVIEW]Marta de la Cuesta González & Carmen Valor Martinez - 2004 - Journal of Business Ethics 55 (3):275 - 293.
    Should CSR be approached only on a voluntary basis or should it be complemented with a compulsory regulatory framework? What type of government intervention is more effective in fostering CSR among companies? This paper is an attempt to answer these questions, reviewing the debate between proponents of the voluntary case and the obligatory case for CSR, and critically analysing current international government-led initiatives to foster CSR among companies, and national government-led initiatives in the EU area. Finally, the paper focuses on (...)
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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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  • Snapshots of the Future: Darfur, Katrina, and Maple Sugar.Edward J. Romar - 2009 - Journal of Business Ethics 85 (S1):121-132.
    Climate change represents a significant challenge to the entire planet and its inhabitants. While few, if any, will be able to escape totally the effects of climate change, it will fall most heavily, at least initially, on the poor, regardless of where they reside. We may observe already possible scenarios. The tragic situation in Darfur may be less an ethnic conflict and more a clash between marginal farmers and herdsmen in an increasingly more arid local climate. More powerful storms on (...)
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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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