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  1. The Heterogeneity of Board-Level Sustainability Committees and Corporate Social Performance.Udi Hoitash, Rani Hoitash & Jenna Burke - 2019 - Journal of Business Ethics 154 (4):1161-1186.
    This paper explores an increasingly prevalent element of board-level commitment to sustainability. We propose a theoretical framework under which the existence and associated actions of board-level sustainability committees are motivated by shared value creation, where the interests of a diverse group of stakeholders are satisfied and sufficient profit is achieved. Using hand-collected data, we find that sustainability committees are heterogeneous in focus and vary in their effectiveness. Specifically, we disaggregate the sustainability committee construct based on stakeholder group focus and find (...)
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  • Antecedents of Adopting Corporate Environmental Responsibility and Green Practices.Jung Wan Lee, Young Min Kim & Young Ei Kim - 2018 - Journal of Business Ethics 148 (2):397-409.
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  • Are the Quantity and Quality of Sustainability Disclosures Associated with the Innate and Discretionary Earnings Quality?Ling Tuo & Zabihollah Rezaee - 2019 - Journal of Business Ethics 155 (3):763-786.
    Voluntary disclosures of sustainability information have recently received considerable attention by investors, regulators, and public companies in improving reliability and integrity of corporate reporting. We examine the association between the quantity and quality of sustainability disclosures and earnings quality in the context of corporate ethical value and culture. We posit that sustainability disclosures of environmental, social, and governance performance reports are linked to earnings quality, because of the importance of both earnings quality and ESG sustainability disclosures to investors and trustworthiness (...)
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  • GHG Reporting and Impression Management: An Assessment of Sustainability Reports From the Energy Sector.David Talbot & Olivier Boiral - 2018 - Journal of Business Ethics 147 (2):367-383.
    The objective of this study was to analyze the quality of climate information disclosed by companies and the impression management strategies they have developed to justify or conceal negative aspects of their performance. The study is based on a qualitative content analysis of the sustainability reports of 21 energy-sector companies that use the Global Reporting Initiative with A or A+ application levels over a period of 5 years. It contributes to the literature on climate disclosure by demonstrating the ineffectiveness of (...)
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  • Voluntary Disclosure of Greenhouse Gas Emissions: Contrasting the Carbon Disclosure Project and Corporate Reports.Florence Depoers, Thomas Jeanjean & Tiphaine Jérôme - 2016 - Journal of Business Ethics 134 (3):445-461.
    As global warming continues to attract growing levels of attention, various stakeholders have put climate change on corporate agendas and expect firms to disclose relevant greenhouse gas information. In this paper, we investigate the consistency of the GHG information voluntarily disclosed by French listed firms through two different communication channels: corporate reports and the Carbon Disclosure Project. More precisely, we contrast the amounts of GHG emissions reported and the methodological explanations provided in each channel. Consistent with a stakeholder theory perspective, (...)
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  • The Influence of Corporate Sustainability Officers on Performance.Gary F. Peters, Andrea M. Romi & Juan Manuel Sanchez - forthcoming - Journal of Business Ethics:1-23.
    The creation of a specialized executive position that oversees sustainability activities represents a distinct shift in the structure of top management teams and their approach for addressing sustainability concerns. However, little is known about these management team members, namely the corporate sustainability officers or CSOs. We examine CSO appointments and their association with subsequent sustainability performance. Our results indicate that the creation of a CSO position may represent more of a symbolic versus substantive governance mechanism. Further tests suggest that CSO (...)
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  • The Role of the Private Sector in Global Climate and Energy Governance.José Célio Silveira Andrade & José Antônio Puppim de Oliveira - 2015 - Journal of Business Ethics 130 (2):375-387.
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