This study examines how the disclosure of negative sustainability-related incidents impacts the investment-related judgments of decision makers. Participants in a sequential 2x2 between-subjects experiment first received a company's financial information, prior to viewing additional...

Materiality is an ambiguous concept in sustainability reporting where potential users are more heterogeneous than in financial reporting. Building on decision usefulness and dual process theory, we scrutinize in an experimental setting how two important stakeholder groups react to manipulations...

Corporate sustainability reports are supposed to provide a complete and balanced picture of corporate sustainability performance. They are, however, usually voluntary and thus prone to interpretation and even greenwashing tendencies. To overcome this problem, the Global Reporting Initiative...