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The relation between environmental performance and environmental disclosure: a research note
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Citations
Cites
Environmental disclosures, regulatory costs, and changes in firm value
Blacconiere, W. G., & Patten, D. M. (1994) · Journal of Accounting and Economics · doi:10.1016/0165-4101(94)90026-4 · Cited by 782
Self-citation
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Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008) · Accounting, Organizations and Society · doi:10.1016/j.aos.2007.05.003 · Cited by 3,570
The role of environmental disclosures as tools of legitimacy: A research note
Cho, C. H., & Patten, D. M. (2007) · Accounting, Organizations and Society · doi:10.1016/j.aos.2006.09.009 · Cited by 2,069
Self-citationMandatory 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
“Other explanations for the mixed evidence include confounding or omitted factors, sample selection issues, and measurement problems related to the underlying CSR performance (e.g., Patten 2002).”
BackgroundESG performance and firm value: The moderating role of disclosure
Fatemi, A., Glaum, M., & Kaiser, S. (2018) · Global Finance Journal · doi:10.1016/j.gfj.2017.03.001 · Cited by 1,611
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
The Means and End of Greenwash
Lyon, T. P., & Montgomery, A. W. (2015) · Organization & Environment · doi:10.1177/1086026615575332 · Cited by 1,636
Responding to public and private politics: corporate disclosure of climate change strategies
Reid, E. M., & Toffel, M. W. (2009) · Strategic Management Journal · doi:10.1002/smj.796 · Cited by 1,093
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
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
Greenwash vs. Brownwash: Exaggeration and Undue Modesty in Corporate Sustainability Disclosure
Kim, E.-H., & Lyon, T. P. (2015) · Organization Science · doi:10.1287/orsc.2014.0949 · Cited by 932
Ameer, R., & Othman, R. (2012) · Journal of Business Ethics · doi:10.1007/s10551-011-1063-y · Cited by 796
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
Self-citationCorporate social responsibility performance and information asymmetry
Cho, S. Y., Lee, C., & Pfeiffer, R. J. (2013) · Journal of Accounting and Public Policy · doi:10.1016/j.jaccpubpol.2012.10.005 · Cited by 645
Casey, R. J., & Grenier, J. H. (2015) · AUDITING: A Journal of Practice & Theory · doi:10.2308/ajpt-50736 · Cited by 421
CSR disclosure: the more things change…?
Cho, C. H., Michelon, G., Patten, D. M., & Roberts, R. W. (2015) · Accounting, Auditing & Accountability Journal · doi:10.1108/aaaj-12-2013-1549 · Cited by 413
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
“…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 disclosure of environmental capital expenditures: A test of alternative theories
Cho, C. H., Freedman, M., & Patten, D. M. (2012) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513571211209617 · Cited by 251
Self-citationCorporate 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
Assurance on sustainability reports: An international comparison
Simnett, R., Vanstraelen, A., & Chua, W. F. (2009) · The Accounting Review · doi:10.2308/accr.2009.84.3.937 · Cited by 184
Mion, G., & Loza Adaui, C. R. (2019) · Sustainability · doi:10.3390/su11174612 · Cited by 180
Discretionary compliance with mandatory environmental disclosures: Evidence from SEC filings
Peters, G. F., & Romi, A. M. (2013) · Journal of Accounting and Public Policy · doi:10.1016/j.jaccpubpol.2013.04.004 · Cited by 158
Nicolo', G., Zampone, G., De Iorio, S., & Sannino, G. (2024) · Journal of International Financial Management & Accounting · doi:10.1111/jifm.12194 · Cited by 134
Dahlmann, F., & Grosvold, J. (2017) · Business Ethics Quarterly · doi:10.1017/beq.2016.65 · Cited by 122
The BP Oil Spill: Shareholder Wealth Effects and Environmental Disclosures
Heflin, F., & Wallace, D. (2017) · Journal of Business Finance & Accounting · doi:10.1111/jbfa.12244 · Cited by 116
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
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
Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standards
Christensen, H. B., Hail, L., & Leuz, C. (2018) · SSRN Electronic Journal · doi:10.2139/ssrn.3315673 · Cited by 67
CSR disclosure quantity to CSR disclosure quality – in pursuit of a disclosure quality index
Hameed, F., Wilmshurst, T., & Horner, C. (2024) · Pacific Accounting Review · doi:10.1108/par-11-2023-0161 · Cited by 6
Metadata
- Authors
- Patten, D. M.
- Venue
- Accounting, Organizations and Society
- Publisher
- Elsevier BV
- Published
- 2002-11
- Volume
- 27
- Issue
- 8
- Pages
- 763-773
- ISSN
- 0361-3682 (ISSN-L)
- OpenAlex
- W2086344942
- Cited by
- 1,484
- References
- 1
- FWCI
- 13.54
- Type
- journal article
- Language
- en
- Open access
- closed
- Licence
- www.elsevier.com/tdm/userlicense/1.0/ (tdm)
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.