ESG reporting guidelines are institutional rules that can enhance the credibility of firms’ publicly disclosed information related to environment, social, and governance (ESG). Reporting is often voluntary and global ESG reporting guidelines typically rely on process-focused third party...

While prior ecolabel research suggests that consumers’ trust of ecolabel sponsors is associated with their purchase of ecolabeled products, we know little about how third-party certification might relate to consumer purchases when trust varies. Drawing on cognitive theory and a stratified...

Ecolabels are designed to help consumers identify environmentally superior products and services, however, they are not all created equal. Some ecolabels have strong rules that promote environmental improvements, while others have weaker rules that permit free-riding. Since information about...

While local governments often implement equivalent numbers of sustainability programs, they likely utilize different strategies to design them. We posit that some local governments pursue more of an exploration strategy, by experimenting with a broad range of sustainability issues and policy...

Local governments nationwide have been adopting a variety of sustainability practices in the absence of strong federal guidance. The collection of these practices, which differ in design, forms the local government’s sustainability strategy. Some local governments may develop a more focused...