“You Cannot Hide Forever Luke”: Understanding the Strategic Use of Sustainability Disclosure in the Short and Long Term

“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...

Full description

Bibliographic Details
Main Authors: Samuel Touboul, Asli Kozan
Format: Article
Language:English
Published: Association International de Management Stratégique (AIMS) 2020-03-01
Series:M@n@gement
Subjects:
sustainability disclosure
sustainability performance
financial performance
conformity mechanism
revelation mechanism
Online Access:https://management-aims.com/index.php/mgmt/article/view/4427/10193

Similar Items

Similar Items