Corporations increasingly define their social and environmental initiatives and activities as part of their Corporate Social Responsibility (CSR). Disclosure practices have followed suit as well with social and environmental information typically being combined, often through a CSR report. The...

Most prior research on corporate social responsibility (CSR) disclosure considers environmental and social components as additive or complementary. In this paper, we extend the existing literature on CSR by investigating the substitution effect of social disclosure and environmental disclosure...

Corporate environmental reporting (CER) has been studied from different angles. In this paper we focus on CER from a neo-institutional perspective. CER could indeed be considered as a set of structures and practices that became institutionalised over time. Organizations derive their legitimacy...

The purpose of this study is to provide an integrated analysis of corporate environmental communication strategies using stakeholder theory. More precisely, we argue that there is a symbiotic relationship between managerial decisions with respect to environmental disclosure and stakeholders. On...

The purpose of this study is to assess how a firm’s disclosure regarding its web-based performance disclosure maps into financial analysts’ earnings forecasts. We assert and empirically test that the determination of a firm’s web-based performance disclosure and financial analysts’...

In this paper, we study the economic benefits of a pro-active disclosure strategy in a dynamic environment. More specifically, we explore the relationships between customer value disclosure, analyst following, and earnings forecasts, taking into account environmental dynamism as captured by R&D...