TY  - JOUR
A1  - Doan, My Hanh
A1  - Sassen, Remmer
T1  - The relationship between environmental performance and environmental disclosure: A meta-analysis
Y1  - 2020
VL  - 24
IS  - 5
SP  - 1140
EP  - 1157
JF  - Journal of Industrial Ecology
DO  - 10.1111/jiec.13002
DO  - 10.23689/fidgeo-4889
N2  - This research conceptually and empirically summarizes multiple aspects of the association between corporate environmental performance and corporate environmental reporting in previous literature, addressing the questions of (a) whether disclosure is a reliable indicator of performance and (b) whether variable measurement characteristics influence empirical outcomes. Systematic literature review and meta-analytic techniques are employed to generate objective and valid summarized effects. The research covers a total of 251 effect sizes within 62 primary studies, representing a total of 56,387 observations. This study discovers a weak and negative association between environmental performance and environmental reporting, supporting the sociopolitical perspective that poor environmental performers have higher motivations to increase their level of disclosure than strong performers. At the same time, this research confirms the heterogeneity of previous studies in the field and verifies the effects of measurement methods on empirical outcomes.
UR  - http://resolver.sub.uni-goettingen.de/purl?gldocs-11858/9235
ER  -