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Difference in degrees: CEO characteristics and firm environmental disclosure
Open accessAbstract
We contribute to the literature on firms' responses to institutional pressures and environmental information disclosure. We hypothesize that CEO characteristics such as education and tenure will influence firms' likelihood to voluntarily disclose environmental information. We test our hypotheses by examining firms' responses to the Carbon Disclosure Project ( CDP ) and find that firms led by newly appointed CEOs and CEOs with MBA degrees are more likely to respond to the CDP , while those led by lawyers are less likely to respond. Our results have implications for research on strategic responses to institutional pressures and corporate environmental performance . Copyright © 2013 John Wiley & Sons, Ltd.
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“To avoid concerns about simultaneity or reverse causality, we lagged all independent and moderating variables by one year (Reid and Toffel, 2009;Lewis, Walls, and Dowell, 2014).”
From Strategic Silence: Withholding Certification Status as a Hypocrisy Avoidance Tactic (2018) · cites this paper as Lewis, Walls, and Dowell, 2014
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“prior research has found company size to be positively correlated with the likelihood of environmental disclosure (Reid and Toffel, 2009;Lewis, Walls, and Dowell, 2014) and, more generally, the number of prosocial claims made by a firm (McDonnell and King, 2013)”
From Strategic Silence: Withholding Certification Status as a Hypocrisy Avoidance Tactic (2018) · cites this paper as Lewis, Walls, and Dowell, 2014
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Metadata
- Authors
- Lewis, B. W., Walls, J. L., & Dowell, G. W. S.
- Affiliations
- Brigham Young University (US)
- Nanyang Technological University (SG)
- Cornell University (US)
- Corresponding author
- Lewis, Ben W.
- Venue
- Strategic Management Journal
- Publisher
- Wiley
- Published
- 2013-05-07
- Volume
- 35
- Issue
- 5
- Pages
- 712-722
- ISSN
- 0143-2095 (ISSN-L)
- 1097-0266
- OpenAlex
- W2135307257
- Cited by
- 713
- References
- 64
- Citations by year
- 2026: 81 · 2025: 104 · 2024: 97 · 2023: 81 · 2022: 81 · 2021: 78 · 2020: 55 · 2019: 32 · 2018: 44 · 2017: 20 · 2016: 12 · 2015: 15 · 2014: 9 · 2013: 2
- FWCI
- 37.53
- Type
- journal article
- Language
- en
- Open access
- bronze
- doi.org
- Locations
- Strategic Management Journal (publishedVersion)
- SSRN Electronic Journal (acceptedVersion)
- ScholarsArchive (Brigham Young University) (submittedVersion)
- DR-NTU (Nanyang Technological University) (submittedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Social Responsibility Reporting
- Social Sciences › Business, Management and Accounting › Marketing › Environmental Sustainability in Business
- Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Identity and Reputation
- Keywords
- CEO characteristics, voluntary environmental disclosure, institutional pressures, Carbon Disclosure Project, CEO education, CEO tenure, corporate environmental performance
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