Revisiting the Relation Between Environmental Performance and Environmental Disclosure: An Empirical Analysis

By Peter M. Clarkson, Yue Li, Gordon Richardson, F. Vasvari. 2008

3,333 citations recorded by the source corpus.

Subfields: Accounting, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/9c8678d9c6cb9c477ad82eec655f778865e60006

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Citations in the corpus

Corporate governance, law, culture, environmental performance and CSR disclosure: A global perspective (2020, neutral): “…chair and CEO positions (Rupley et al., 2012; Zhang et al., 2013; de Villiers et al., 2011), establishing ESG committees (Peters and Romi, 2014; Clarkson et al., 2008; Velte, 2016; Cucari et al., 2018), and linking executive compensation to ESG targets (Jacoby et al., 2019; Tamimi and…”
Is Environmental Governance Substantive or Symbolic? An Empirical Investigation (2012, background): “…more extensive environmental disclosure is used to offset poor environmental performance (e.g., Cho and Patten 2007; Hughes et al. 2001; Patten 2002) while others maintain that environmental disclosure signals better environmental performance (e.g., Al-Tuwaijri et al. 2004; Clarkson et al. 2008).”
The Effect of Environmental, Social and Governance Consistency on Economic Results (2016, background): “Economic performance data is presented relative to a representative group of the industry, which is measured by the median [42,43].”
The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance (2017, neutral): “Therefore, such disclosures may be perceived in a markedly different way by stakeholders compared with the voluntary offering of additional environmental or social information in annual accounts, where proactive firms may wish to voluntarily signal their good performance (Clarkson et al., 2008).”
Attributes of social and human capital disclosure and information asymmetry between managers and investors (2009, methodology): “76 26(1), 71–88 (2009) coding instrument that is consistent with Cormier et al. (2009), Aerts et al.”
Whether Top Executives’ Turnover Influences Environmental Responsibility: From the Perspective of Environmental Information Disclosure (2013, background): “information to dispatch their ‘‘good news’’ to the financial markets, whereas inferior performers will choose to disclose less or to keep silent on their environmental performance (Al-Tuwaijri et al. 2004; Clarkson et al. 2008).”
Disclosure effects, carbon emissions and corporate value (2014, background): “…disclosure is sometimes used when companies display poor environmental performance or have a poor environmental reputation (Milne and Patten, 2002; Clarkson et al., 2008; Aerts and Cormier, 2009; Cho and Roberts, 2010; Villiers and Staden, 2011; Cho et al., 2012), disclosure is based on actual…”
Difference in Degrees: CEO Characteristics and Firm Environmental Disclosure (2014, positive): “Because prior environmental performance of firms is thought to affect environmental disclosure (Clarkson et al., 2008), we included Climate change concern (KLD) as proxy of firm‟s environmental performance.”