Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis
Open accessIntegrity signals
Registry
Cites
Statistics
Claims the paper makes
Claims other papers make about this one
Each is checked against this paper’s own text: does it say what the citing paper says it does?
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 Clarkson et al. 2008
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
Flagged first, then by citations
Cited by
Sorted by citations
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
Hahn, R., & Kühnen, M. (2013) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2013.07.005 · Cited by 1,775 · see citing works
Firm-value effects of carbon emissions and carbon disclosures
Matsumura, E. M., Prakash, R., & Vera-Muñoz, S. C. (2014) · The Accounting Review · doi:10.2308/accr-50629 · Cited by 1,681 · 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
Organized hypocrisy, organizational façades, and sustainability reporting
Cho, C. H., Laine, M., Roberts, R. W., & Rodrigue, M. (2015) · Accounting, Organizations and Society · doi:10.1016/j.aos.2014.12.003 · Cited by 1,066 · 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
Corporate environmental disclosures about the effects of climate change
Stanny, E., & Ely, K. (2008) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.175 · Cited by 512 · see citing works
Morioka, S. N., & de Carvalho, M. M. (2016) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2016.01.104 · Cited by 347 · see citing works
The Worldwide Diffusion of the Global Reporting Initiative: What Is the Point?
Marimon, F., Alonso-Almeida, M. D. M., Rodríguez, M. D. P., & Cortez Alejandro, K. A. (2012) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2012.04.017 · Cited by 332 · see citing works
Strategic environmental disclosure: Evidence from the DOE's voluntary greenhouse gas registry
Kim, E.-H., & Lyon, T. P. (2011) · Journal of Environmental Economics and Management · doi:10.1016/j.jeem.2010.11.001 · Cited by 322 · see citing works
Corporate Social Responsibility Reporting and Organizational Stigma: The Case of “Sin” Industries
Grougiou, V., Dedoulis, E., & Leventis, S. (2016) · Journal of Business Research · doi:10.1016/j.jbusres.2015.06.041 · Cited by 275 · see citing works
Dingwerth, K., & Eichinger, M. (2010) · Global Environmental Politics · doi:10.1162/glep_a_00015 · Cited by 234 · see citing works
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
Mion, G., & Loza Adaui, C. R. (2019) · Sustainability · doi:10.3390/su11174612 · Cited by 180 · see citing works
Nicolo', G., Zampone, G., De Iorio, S., & Sannino, G. (2024) · Journal of International Financial Management & Accounting · doi:10.1111/jifm.12194 · Cited by 134 · see citing works
Alonso‐Almeida, M. D. M., Fernández de Navarrete, F. C., & Rodriguez‐Pomeda, J. (2015) · Business Ethics: A European Review · doi:10.1111/beer.12060 · Cited by 125 · 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
- Authors
- Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P.
- Affiliations
- The University of Queensland (AU)
- University of Toronto (CA)
- University of London (GB)
- Corresponding author
- Richardson, Gordon D.
- Venue
- Accounting, Organizations and Society
- Publisher
- Elsevier BV
- Published
- 2008-05
- Volume
- 33
- Issue
- 4-5
- Pages
- 303-327
- ISSN
- 0361-3682 (ISSN-L)
- OpenAlex
- W3121777248
- Cited by
- 3,570
- References
- 1
- Citations by year
- 2026: 476 · 2025: 402 · 2024: 331 · 2023: 306 · 2022: 291 · 2021: 254 · 2020: 249 · 2019: 180 · 2018: 182 · 2017: 136 · 2016: 138 · 2015: 133 · 2014: 114 · 2013: 104 · 2012: 98
- FWCI
- 94.16
- Type
- journal article
- Language
- en
- Open access
- green
- doi.org
- Locations
- Accounting Organizations and Society (publishedVersion)
- SSRN Electronic Journal (acceptedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- Funders
- U.S. Environmental Protection Agency
- 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 › Accounting › Auditing, Earnings Management, Governance
- Keywords
- environmental performance, environmental disclosure, discretionary disclosure, voluntary disclosure, legitimation, Global Reporting Initiative, sustainability reporting, corporate social responsibility reports, polluting industries
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
