Full Research and Media List
Strategic Environmental Disclosure: Evidence from the DOE's Voluntary Greenhouse Gas Registry
Environmental disclosures can be mandatory or voluntary. This article explores voluntary disclosures, particularly in the context of greenhouse gas emissions disclosure to the US government. You’ll discover:
(1) What motivates firms to report voluntarily and how reporting impacts those firms.
(2) How companies engage in selective disclosure, which allows them to increase emissions but report reductions.
(3) That non-participants actually reduce their emissions more than participants.
Greenwash: Corporate Environmental Disclosure Under Threat of Audit
Auditing is a tool used to bring accountability to corporate reporting. In this research, we explore how auditing affects greenwashing. You’ll learn:
(1) Why activist auditing reduces greenwashing, but also reduces overall environmental disclosure.
(2) How environmental management systems discourage unsustainable companies from attempting to greenwash.