Detecting green-washing or substantial organizational communication: A model for testing two-way interaction between risk and sustainability reporting
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
Authors
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.
Originalsprache | Englisch |
---|---|
Aufsatznummer | 2520 |
Zeitschrift | Sustainability |
Jahrgang | 12 |
Ausgabenummer | 6 |
Anzahl der Seiten | 9 |
ISSN | 2071-1050 |
DOIs | |
Publikationsstatus | Erschienen - 23.03.2020 |
- SDG 9 – Industrie, Innovation und Infrastruktur
- SDG 10 – Weniger Ungleichheiten
- SDG 7 – Erschwingliche und saubere Energie
Ziele für nachhaltige Entwicklung
- Informatik (sonstige)
- Hardware und Architektur
- Energieanlagenbau und Kraftwerkstechnik
- Computernetzwerke und -kommunikation
- Umweltwissenschaften (sonstige)
- Geografie, Planung und Entwicklung
- Erneuerbare Energien, Nachhaltigkeit und Umwelt
- Management, Monitoring, Politik und Recht
ASJC Scopus Sachgebiete
- Betriebswirtschaftslehre