Detecting green-washing or substantial organizational communication: A model for testing two-way interaction between risk and sustainability reporting

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This paper contributes to the expanding landscape of methodological approaches and tools for investigating organizational sustainability communication. Our method allows for exploring two-way interactions between company risk and sustainability reporting. We present a basic but extendable method, while using only publicly available data. Our method adds additional features to established methods: It covers only risk (not returns), as theory mainly supports risk-reporting relationships and not return-reporting relationships. It tests for reverse causality of the risk-reporting relationship and links complementary explanations to didierent theoretical schools. Our method tests the model by employing data from a market with mandatory sustainability reporting to avoid self-selection bias.

OriginalspracheEnglisch
Aufsatznummer2520
ZeitschriftSustainability (Switzerland)
Band12
Ausgabennummer6
Anzahl der Seiten9
ISSN2071-1050
DOIs
PublikationsstatusErschienen - 23.03.2020

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