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Article
Coming Clean: The Impact of Environmental Performance and Visibility on Corporate Climate Change Disclosure
Journal of Business Ethics (2011)
  • Cedric Dawkins
  • John Fraas, Ashland University
Abstract
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, we find a positive relationship between environmental performance and voluntary climate change disclosure. We extend the literature on environmental strategies and disclosure by establishing that company visibility and issue (climate change) visibility interact with environmental performance to influence the level of voluntary climate change disclosure. [ABSTRACT FROM AUTHOR].
Keywords
  • environmental strategy,
  • environmental sustainability,
  • media coverage of business,
  • social responsibility of business,
  • transparency in organizations,
  • voluntary environmental disclosure
Publication Date
May, 2011
Citation Information
Cedric Dawkins and John Fraas. "Coming Clean: The Impact of Environmental Performance and Visibility on Corporate Climate Change Disclosure" Journal of Business Ethics Vol. 100 Iss. 2 (2011)
Available at: http://works.bepress.com/john_fraas/48/