Incentives and disincentives for corporate environmental disclosure

By Aris Solomon, L. Lewis. 2002

267 citations recorded by the source corpus.

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

View Paper: https://www.semanticscholar.org/paper/d8669bebe5b00c76f9cb7a2ba0568d75329b87e9

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Citations in the corpus

Corporate Incentives to Disclose Carbon Information: Evidence from the CDP Global 500 Report (2012, unknown): “Prior literature argues that managers would use a voluntary disclosure framework to prepare for possible future legislation to avoid regulatory risks and the negative impact on their operations (Solomon and Lewis, 2002; Peters and Romi, 2009).”
Voluntary disclosure theory and financial control variables: An assessment of recent environmental disclosure research (2012, background): “Similarly, Solomon and Lewis (2002) report that their U.K. company respondents listed attracting investment as only the tenth highest motivation (out of 12) for corporate environmental disclosure.”
An empirical investigation of environmental performance and the market value of the firm (2010, unknown): “their environmental activities ( Solomon and Lewis 2002 ).”
Changes in social and environmental reporting practices in an emerging economy (2004–2007): Exploring the relevance of stakeholder and legitimacy theories (2011, background): “From a legitimacy perspective, authors such as Solomon and Lewis (2002) and De Villiers and Van Staden (2006, p. 767) contend that the disclosure of sensitive matters may in itself reflect badly on a company and threaten its own legitimacy.”
Experienced and Novice Investors: Does Environmental Information Influence Investment Allocation Decisions? (2008, background): “Recent research suggests that motivations for corporate environmental disclosure are plentiful (Moneva and Llena, 2000; Solomon and Lewis, 2002; CMA, 2005; Cormier et al., 2005; Koellner et al., 2005; O’Dwyer et al., 2005b).”
Opportunities and Problems of Standardized Ethics Initiatives – a Stakeholder Theory Perspective (2008, background): “These specifications are, we submit, of importance in order to lower the potential of misusing standards as another exercise in public relations (Solomon and Lewis, 2002).”
Corporate social responsibility reporting and firm performance: evidence from China (2015, background): “Over the past two decades, the ‘‘stakeholder paradigm’’ has become a powerful tool in business strategic management (Solomon and Lewis 2002; Lungu et al. 2011).”
Harmonization in CSR Reporting (2011, background): “…theoretical perspectives have been applied; some studies have adopted an economic perspective with a focus on market forces while others have taken social and political perspectives into account (e.g. stakeholder, legitimacy, and political economy theory) (Gray et al. 1995; Solomon and Lewis 2002).”
Determinants of Voluntary Greenhouse Gas Emission Disclosure: An Empirical Investigation on Turkish Firms (2018, background): “From this perspective, it is argued that ﬁrms can gain credibility and social acceptance by making voluntary GHG disclosures [29,54,55].”