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  1.  9
    Is Environmental Governance Substantive or Symbolic? An Empirical Investigation.Michelle Rodrigue, Michel Magnan & Charles H. Cho - 2013 - Journal of Business Ethics 114 (1):107-129.
    The emergence of environmental governance practices raises a fundamental question as to whether they are substantive or symbolic. Toward that end, we analyze the relationship between a firm’s environmental governance and its environmental management as reflected in its ultimate outcome, environmental performance. We posit that substantive practices would bring changes in organizations, most notably in terms of improved environmental performance, whereas symbolic practices would portray organizations as environmentally committed without making meaningful changes to their operations. Focusing on a sample of (...)
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  2.  36
    Corporate Political Strategy: An Examination of the Relation Between Political Expenditures, Environmental Performance, and Environmental Disclosure.Charles H. Cho, Dennis M. Patten & Robin W. Roberts - 2006 - Journal of Business Ethics 67 (2):139-154.
    Two fundamental business ethics issues that repeatedly surface in the academic literature relate to business's role in the development of public policy [Suarez, S. L.: 2000, Does Business Learn? (The University of Michigan Press, Ann Arbor, MI); Roberts, R. W. and D. D. Bobek: 2004, Accounting, Organizations and Society 29(5-6), 565-590] and its role in responsibly managing the natural environment [Newton, L.: 2005, Business Ethics and the Natural Environment (Blackwell Publishing, Oxford)]. When studied together, researchers often examine if, and how, (...)
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  3.  14
    The Normativity and Legitimacy of CSR Disclosure: Evidence From France.Jean-Noël Chauvey, Sophie Giordano-Spring, Charles H. Cho & Dennis M. Patten - 2015 - Journal of Business Ethics 130 (4):789-803.
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  4.  9
    Disclosure Responses to a Corruption Scandal: The Case of Siemens AG.Renata Blanc, Charles H. Cho, Joanne Sopt & Manuel Castelo Branco - 2019 - Journal of Business Ethics 156 (2):545-561.
    In the current study, we examine the changes in disclosure practices on compliance and the fight against corruption at Siemens AG, a large German multinational corporation, over the period 2000–2011 during which a major corruption scandal was revealed. More specifically, we conduct a content analysis of the company’s annual reports and sustainability reports during that period to investigate the changes of Siemens’ corruption and compliance disclosure using both quantitative and qualitative methods. Through the lens of legitimacy theory, stakeholder analysis, and (...)
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  5.  22
    Impression Management and Organizational Audiences: The Fiat Group Case.Saverio Bozzolan, Charles H. Cho & Giovanna Michelon - 2015 - Journal of Business Ethics 126 (1):143-165.
    In this paper we investigate whether, and how, corporate management strategically uses disclosure to manage the perceptions of different organizational audiences. In particular, we examine the interactions between the FIAT Group and three of its key organizational audiences—the local press, the international press, and the financial analysts, which are characterized by different levels of salience for the company. We focus on both how management reacts to the optimism level existing within each audience and how the narrative disclosure tone adopted by (...)
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  6.  39
    Astroturfing Global Warming: It Isn’T Always Greener on the Other Side of the Fence. [REVIEW]Charles H. Cho, Martin L. Martens, Hakkyun Kim & Michelle Rodrigue - 2011 - Journal of Business Ethics 104 (4):571-587.
    Astroturf organizations are fake grassroots organizations usually sponsored by large corporations to support any arguments or claims in their favor, or to challenge and deny those against them. They constitute the corporate version of grassroots social movements. Serious ethical and societal concerns underline this astroturfing practice, especially if corporations are successful in influencing public opinion by undertaking a social movement approach. This study is motivated by this particular issue and examines the effectiveness of astroturf organizations in the global warming context, (...)
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  7.  11
    Initiating Disclosure of Environmental Liability Information: An Empirical Analysis of Firm Choice. [REVIEW]Jennifer C. Chen, Charles H. Cho & Dennis M. Patten - 2014 - Journal of Business Ethics 125 (4):1-12.
    This paper investigates potential motivations for late adopting U.S. companies to begin disclosing environmental liability amounts in their financial statements. Based on a review of 10-K reports filed from 1998 through 2012, inclusive, we identified 55 firms initiating environmental liability disclosure over the period, with all but three doing so by 2006. Focusing on the disclosers up through 2006, we argue that the companies may have used the disclosure as a tool of impression management to avoid potential stakeholder mis-estimation of (...)
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  8.  8
    The Frontstage and Backstage of Corporate Sustainability Reporting: Evidence From the Arctic National Wildlife Refuge Bill.Charles H. Cho, Matias Laine, Robin W. Roberts & Michelle Rodrigue - 2018 - Journal of Business Ethics 152 (3):865-886.
    While proponents of sustainability reporting believe in its potential to help corporations be accountable and transparent about their social and environmental impacts, there has been growing criticism asserting that such reporting schemes are utilized primarily as impression management tools. Drawing on Goffman’s self-presentation theory and its frontstage/backstage analogy, we contrast the frontstage sustainability discourse of a sample of large U.S. oil and gas firms to their backstage corporate political activities in the context of the passage of the American-Made Energy and (...)
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  9.  6
    Professors on the Board: Do They Contribute to Society Outside the Classroom?Charles H. Cho, Jay Heon Jung, Byungjin Kwak, Jaywon Lee & Choong-Yuel Yoo - 2017 - Journal of Business Ethics 141 (2):393-409.
    According to our data, 38.5 % of S&P 1500 firms have at least one professor on their boards. Given the lack of research examining the roles and effects of academic faculty as members of boards of directors on corporate outcomes, this study investigates whether firms with professor–directors are more likely to exhibit higher corporate social responsibility performance ratings. Results indicate that firms with professor–directors do exhibit higher CSR performance ratings than those without. However, the influence of professor–directors on firm CSR (...)
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