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
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Detecting green-washing or substantial organizational communication : A model for testing two-way interaction between risk and sustainability reporting. / Lueg, Klarissa; Lueg, Rainer.
in: Sustainability, Jahrgang 12, Nr. 6, 2520, 23.03.2020.Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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TY - JOUR
T1 - Detecting green-washing or substantial organizational communication
T2 - A model for testing two-way interaction between risk and sustainability reporting
AU - Lueg, Klarissa
AU - Lueg, Rainer
PY - 2020/3/23
Y1 - 2020/3/23
N2 - 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.
AB - 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.
KW - And governance (ESG) scores
KW - Environment
KW - Granger causality
KW - Risk
KW - Social
KW - Management studies
UR - http://www.scopus.com/inward/record.url?scp=85082871758&partnerID=8YFLogxK
U2 - 10.3390/su12062520
DO - 10.3390/su12062520
M3 - Journal articles
AN - SCOPUS:85082871758
VL - 12
JO - Sustainability
JF - Sustainability
SN - 2071-1050
IS - 6
M1 - 2520
ER -