The relationship between sustainability performance and sustainability disclosure – Reconciling voluntary disclosure theory and legitimacy theory

By Katrin Hummel, Christian Schlick. 2016

601 citations recorded by the source corpus.

Subfields: Information Systems and Management, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/2565d4583348971aabb61bbcc5fefc2682fdba90

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Citations in the corpus

Corporate governance, law, culture, environmental performance and CSR disclosure: A global perspective (2020, unknown): “Hummel and Schlick (2016) show that high sustainable ﬁrms choose high quality disclosure to signal their quality and differentiate themselves from poor performers, while low sustainable ﬁrms use low quality disclosure to conceal their real performance and protect their legitimacy.”
Voluntary disclosure of non-financial information and its association with sustainability performance (2017, methodology): “This method can better describe the diversity or trend in voluntary disclosures.2 Finally, also different from the Hummel and Schlick (2016) study that examines 195 European companies' standalone sustainability reports, we investigate the non-financial information disclosed in 10-”
Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting) (2018, background): “…and not reactive in handling environmental issues and actions help companies gain environmental legitimacy (Berrone, Fosfuri, & Gelabert, 2015; Hummel & Schlick, 2016) and firm value (Clarkson, Fang, Li, & Richardson, 2013; Plumlee, Brown, Hayes, & Marshall, 2015) as well as beneficial to…”
Disclosure on the Sustainable Development Goals – Evidence from Europe (2021, unknown): “In this context, Hummel and Schlick (2016) have shown that voluntary disclosure”
Impact of Environmental, Social, and Governance Information on Economic Performance: Evidence of a Corporate ‘Sustainability Advantage’ from Europe (2019, methodology): “The present article offers an analysis of the socio-environmental and governance dimensions of the firm system in order to verify in holistic terms the possible impact of the sustainability indicators [1,2] on the economic performance [3,4].”
Can board environmental orientation improve U.S. firms' carbon performance? The mediating role of carbon strategy (2019, unknown): “Several studies draw on legitimacy theory (Berrone & Gomez-Mejia, 2009; Cho & Patten, 2007; Helfaya & Moussa, 2017; Hummel & Schlick, 2016; Liao, Luo, & Tang, 2015).”