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

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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, Vol. 12, No. 6, 2520, 23.03.2020.

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@article{c48178ac2b944bccb2ad00ace4824ba4,
title = "Detecting green-washing or substantial organizational communication: A model for testing two-way interaction between risk and sustainability reporting",
abstract = "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.",
keywords = "And governance (ESG) scores, Environment, Granger causality, Risk, Social, Management studies",
author = "Klarissa Lueg and Rainer Lueg",
year = "2020",
month = mar,
day = "23",
doi = "10.3390/su12062520",
language = "English",
volume = "12",
journal = "Sustainability",
issn = "2071-1050",
publisher = "MDPI AG",
number = "6",

}

RIS

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 -

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