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...

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...

This paper investigates if a firm's ethical issues, in conjunction with its governance, affect its standing within financial markets. A firm's ethical reputation arises from its involvement in ethical violations and incidents while a comprehensive index proxies for governance. We assess a firm's...

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 evaluate how investors take a firm's industrial pollution into account when determining its stock market value. In fact, it is assumed that an implicit cost is attributed to a firm's stock market valuation as a result of its industrial pollution performance. Such...

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’...

Le présent article s'intéresse à la divulgation d'informations environnementales et s'appuie sur la théorie des coûts d'information et la théorie de la légitimité. Le but de l'étude est double : évaluer l'ampleur de la divulgation environnementale par Internet et; analyser les...

Notre étude s'intéresse à la relation entre les octrois d'options sur actions et la performance organisationnelle de l'entreprise. Notre premier objectif est d'évaluer dans quelle mesure l'ampleur des octrois d'options d'achat d'actions est influencée par la performance organisationnelle ....