Greenwashing is a generic term used for breaches and misleading claims about the sustainability credentials of various legal provisions, ranging from unfair competition, securities laws infringements and unethical advertising to wrong corporate disclosure. This paper focuses on the latter....

Europe has just published a new Directive on Corporate Sustainability Reporting disclosure and is elaborating new European Sustainability Reporting Standards. To analyze whether companies are complying with the new disclosure requirements before the Corporate Sustainability Reporting Directive...

This study investigates whether and how managers respond to major negative news by increasing the information content of their MD&A disclosures. We predict that major negative news influences managers' disclosure decisions by increasing legitimacy pressures and reducing opportunities to obscure...

Many firms are making net-zero and carbon neutral pledges. In principle, these pledges should help consumers identify sustainable options, but often they do not correspond to meaningful actions. In response, both in the U.S. and in Europe, courts and policymakers are requiring firms to disclose...

Digitalisierung verändert die Unternehmenskommunikation radikal. Nicht nur Aktionäre und Unternehmensorgane, sondern auch Finanzintermediäre nutzen zunehmend schnelle, adaptive und breit verfügbare Kommunikationsmedien. Der vorliegende Band analysiert diese Veränderungen empirisch sowie aus...

This study aims to assess the disclosure extent and quality, as well as the percentage of audited reports, of the Brazilian companies listed on the IBOVESPA stock exchange index and explore some factors that influence disclosure quality. A content analysis of 71 annual sustainability (or...

Purpose - This study aims to explore the foundations and current research streams of sustainability communication (SC) within the marketing field through a comprehensive analysis of the existing literature. Furthermore, it identifies promising areas, gaps, and guides for future contributions in...

CSR is increasingly becoming an integral part of a company's business operation. To successfully implement a CSR strategy, companies must address their CSR actions to their stakeholders. This paper examines how companies communicate sus- tainability to their stakeholders through various...

Purpose: This study aims to investigate the impact of airline ESG management on corporate reputation, corporate image, and relationship continuance intention of domestic airlines. Design/methodology/approach: The data for this study were collected by distributing 300 self-completion ques-...

Purpose: This study aims to contribute to strategic crisis communication research by exploring international media representations of third sector crises and crisis response; expanding the range of crisis types beyond transgressions; and developing a framework that integrates framing and crisis...

The European Chemicals Agency (ECHA) has, since its establishment in 2007, transparently communicated its priorities and activities to its different audiences. One of the key challenges facing ECHA is to ensure that its role, objectives and policies are effectively communicated to a diverse...