The role of environmental disclosures as tools of legitimacy: A research note
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The empirical evidence on the link between CSR reporting and performance is decidedly mixed.
“Not surprisingly in light of these conflicting predictions, the empirical evidence on the link between CSR reporting and performance is decidedly mixed (see also Section 4.1).”
From Mandatory CSR and sustainability reporting: economic analysis and literature review (2021) · cites this paper as Cho and Patten 2007
Firms may emphasize their ESG disclosure to prevent the negative consequences of severe environmental damages on their market value.
“Firms may emphasize their ESG disclosure to prevent the negative consequences of severe environmental damages on their market value (Fatemi et al., 2018, Cho andPatten 2007) [38,48].”
From Voluntary Disclosure of Carbon Emissions and Sustainable Existence of Firms: With a Focus on Human Resources of Internal Control System (2021) · cites this paper as Cho and Patten 2007
Cites
Verrecchia, R. E. (1983) · Journal of Accounting and Economics · doi:10.1016/0165-4101(83)90011-3 · Cited by 3,481 · see citing works
Corporate Social Performance As a Competitive Advantage in Attracting a Quality Workforce
Greening, D. W., & Turban, D. B. (2000) · Business & Society · doi:10.1177/000765030003900302 · Cited by 2,077 · see citing works
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Mandatory CSR and sustainability reporting: economic analysis and literature review
Christensen, H. B., Hail, L., & Leuz, C. (2021) · Review of Accounting Studies · doi:10.1007/s11142-021-09609-5 · Cited by 1,923 · see citing works
Greenwash: Corporate Environmental Disclosure under Threat of Audit
Lyon, T. P., & Maxwell, J. W. (2011) · Journal of Economics & Management Strategy · doi:10.1111/j.1530-9134.2010.00282.x · Cited by 1,569 · see citing works
The Means and End of Greenwash
Lyon, T. P., & Montgomery, A. W. (2015) · Organization & Environment · doi:10.1177/1086026615575332 · Cited by 1,636 · see citing works
Voluntary environmental disclosure quality and firm value: Further evidence
Plumlee, M., Brown, D., Hayes, R. M., & Marshall, R. S. (2015) · Journal of Accounting and Public Policy · doi:10.1016/j.jaccpubpol.2015.04.004 · Cited by 1,031 · see citing works
Difference in degrees: CEO characteristics and firm environmental disclosure
Lewis, B. W., Walls, J. L., & Dowell, G. W. S. (2014) · Strategic Management Journal · doi:10.1002/smj.2127 · Cited by 713 · see citing works
Do actions speak louder than words? An empirical investigation of corporate environmental reputation
Cho, C. H., Guidry, R. P., Hageman, A. M., & Patten, D. M. (2012) · Accounting, Organizations and Society · doi:10.1016/j.aos.2011.12.001 · Cited by 652 · see citing works
Self-citationAn Overview of Corporate Sustainability Reporting Legislation in the European Union
Hummel, K., & Jobst, D. (2024) · Accounting in Europe · doi:10.1080/17449480.2024.2312145 · Cited by 315 · see citing works
“…evidence suggests that companies with poor sustainability performance provide positive sustainability disclosure to in fl uence public perceptions of their underlying sustainability performance (e.g. Cho et al., 2010; Cho et al., 2012; Cho & Patten, 2007; Hummel & Schlick, 2016; Patten, 2002).”
Corporate social responsibility assurance and reporting quality: Evidence from restatements
Ballou, B., Chen, P.-C., Grenier, J. H., & Heitger, D. L. (2018) · Journal of Accounting and Public Policy · doi:10.1016/j.jaccpubpol.2018.02.001 · Cited by 211 · see citing works
Pellegrino, C., & Lodhia, S. (2012) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2012.02.022 · Cited by 207 · see citing works
Mion, G., & Loza Adaui, C. R. (2019) · Sustainability · doi:10.3390/su11174612 · Cited by 180 · see citing works
Fankhauser, C., & Christie, J. M. (2015) · Current Biology · doi:10.1016/j.cub.2015.03.020 · Cited by 167 · see citing works
Corporate voluntary carbon disclosure strategy and carbon performance in the USA
Datt, R. R., Luo, L., & Tang, Q. (2019) · Accounting Research Journal · doi:10.1108/arj-02-2017-0031 · Cited by 103 · see citing works
Managing sustainability reporting: Many ways to publish exemplary reports
Thijssens, T., Bollen, L., & Hassink, H. (2016) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2016.01.098 · Cited by 94 · see citing works
Lee, J., Kim, S., & Kim, E. (2021) · Sustainability · doi:10.3390/su13179955 · Cited by 30 · see citing works
- Authors
- Cho, C. H., & Patten, D. M.
- Affiliations
- University of Central Florida (US)
- Illinois State University (US)
- Corresponding author
- Cho, Charles H.
- Venue
- Accounting, Organizations and Society
- Publisher
- Elsevier BV
- Published
- 2007-10
- Volume
- 32
- Issue
- 7-8
- Pages
- 639-647
- ISSN
- 0361-3682 (ISSN-L)
- OpenAlex
- W2050984758
- Cited by
- 2,069
- References
- 2
- Citations by year
- 2026: 184 · 2025: 203 · 2024: 184 · 2023: 155 · 2022: 170 · 2021: 140 · 2020: 147 · 2019: 125 · 2018: 145 · 2017: 92 · 2016: 87 · 2015: 98 · 2014: 93 · 2013: 71 · 2012: 72
- FWCI
- 26.61
- Type
- journal article
- Language
- en
- Open access
- Locations
- Accounting Organizations and Society (publishedVersion)
- Journal of International Crisis and Risk Communication Research (submittedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Social Responsibility Reporting
- Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
- Social Sciences › Business, Management and Accounting › Accounting › Accounting and Financial Management
- Keywords
- environmental disclosure, legitimacy theory, environmental performance, environmentally sensitive industries, financial reporting
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