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Purpose – The purpose of this paper is to examine three potential explanations for the corporate choice to disclose environmental capital spending amounts. Design/methodology/approach – Using archival data from a sample of Fortune 500 US firms operating in industries subject to both the...
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Purpose – The purpose of this paper is to determine whether the presentation medium of corporate social and environmental web site disclosure has an impact on user trust in such disclosure, and to examine the effect of media richness on user perception about corporate social and environmental...
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This essay reflects on the growing trend of standalone corporate social responsibility reports. And although several recently published studies seem to suggest that at least some users of the reports find value in them, particularly when they are deemed to be of higher quality, I offer an...
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