“You Cannot Hide Forever Luke”: Understanding the Strategic Use of Sustainability Disclosure in the Short and Long Term
This study investigates the relationships among firms’ sustainability disclosure, sustainability performance, and financial performance. Based on legitimacy theory and signaling theory, it argues that sustainability disclosure participates in two distinct mechanisms: a conformity mechanism through w...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Association International de Management Stratégique (AIMS)
2020-03-01
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| Series: | M@n@gement |
| Subjects: | |
| Online Access: | https://management-aims.com/index.php/mgmt/article/view/4427/10193 |