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Corporate climate risk disclosure: assessing materiality and stakeholder expectations for sustainable value creation
16 references·2 citing·38 second hop
Corporate climate risk disclosure: assessing materiality and stakeholder expectations for sustainable value creation (2023)Corporate climate risk disclosure: assess…Resiliency of Environmental and Social Stocks: An Analysis of the Exogenous COVID-19 Market Crash (2020)Resiliency of Environmental a…DIRECTIVE (EU) 2017/1371 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL (2020)DIRECTIVE (EU) 2017/1371 OF T…Hedging Climate Change News (2019)Hedging Climate Change NewsThe impact of environmental, social, and governance disclosure on firm value: The role of CEO power (2017)The impact of environmental, …Carbon Risk, Carbon Risk Awareness and the Cost of Debt Financing (2016)Carbon Risk, Carbon Risk Awar…Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Revisiting the relation betwe…The role of environmental disclosures as tools of legitimacy: A research note (2006)The role of environmental dis…The ethical, social and environmental reporting‐performance portrayal gap (2004)The ethical, social and envir…The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach (2003)The relations among environme…The relation between environmental performance and environmental disclosure: a research note (2002)The relation between environm…Introduction (2002)IntroductionThe implications of Organizational Legitimacy for Corporate Social Performance and Disclosure (1994)The implications of Organizat…Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory (1992)Intra-industry environmental …Disclosure of Nonproprietary Information (1985)Disclosure of Nonproprietary …Discretionary disclosure (1983)Discretionary disclosureOrganizational Legitimacy: Social Values and Organizational Behavior (1975)Organizational Legitimacy: So…Climate risk and corporate investment behavior in emerging economies (2025)Climate risk and corporate in…Do corporate carbon emissions affect risk and capital costs? (2024)Do corporate carbon emissions…Towards a Positive Theory of the Determination of Accounting Standards. (1978)A Study of the Environmental Disclosure Practices of Australian Corporations (1996)Greenwash: Corporate Environmental Disclosure under Threat of Audit (2011)THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK (1997)Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing (2011)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)External Control of Organizations: Resource Dependence Perspective (2011)Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research (2013)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)Corporate social and environmental reporting (1995)Assurance on Sustainability Reports: An International Comparison (2009)ESG performance and firm value: The moderating role of disclosure (2017)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Size and Composition of Corporate Boards of Directors: The Organization and its Environment (1972)STRATEGIC RESPONSES TO INSTITUTIONAL PROCESSES (1991)Managing Legitimacy: Strategic and Institutional Approaches (1995)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Firm-Value Effects of Carbon Emissions and Carbon Disclosures (2013)Specification Tests in Econometrics (1978)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Toward a New Conception of the Environment-Competitiveness Relationship (1995)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Risk, Return, and Equilibrium: Empirical Tests (1973)The Pricing of Options and Corporate Liabilities (1973)Illiquidity and stock returns: cross-section and time-series effects (2002)Attention to Global Warming (2019)Dissecting green returns (2022)Firm‐Level Climate Change Exposure (2023)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)The financial reporting environment: Review of the recent literature (2010)
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References

  • 1975Organizational Legitimacy: Social Values and Organizational Behavior3,895 cited
  • 2002Introduction3,817 cited
  • 1983Discretionary disclosure3,477 cited
  • 2007Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis3,357 cited
  • 2003The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach2,079 cited
  • 2006The role of environmental disclosures as tools of legitimacy: A research note2,030 cited
  • 1985Disclosure of Nonproprietary Information1,923 cited
  • 1992Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory1,493 cited
  • 2002The relation between environmental performance and environmental disclosure: a research note1,490 cited
  • 2019Hedging Climate Change News1,484 cited
  • 2020Resiliency of Environmental and Social Stocks: An Analysis of the Exogenous COVID-19 Market Crash1,227 cited
  • 2017The impact of environmental, social, and governance disclosure on firm value: The role of CEO power1,143 cited
  • 1994The implications of Organizational Legitimacy for Corporate Social Performance and Disclosure1,052 cited
  • 2004The ethical, social and environmental reporting‐performance portrayal gap908 cited

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  • 2016Carbon Risk, Carbon Risk Awareness and the Cost of Debt Financing777 cited
  • 2020DIRECTIVE (EU) 2017/1371 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL655 cited
  • Cited by

    • 2025Climate risk and corporate investment behavior in emerging economies36 cited
    • 2024Do corporate carbon emissions affect risk and capital costs?36 cited