Management and Disclosure of Corporate Sustainability Performance
Year: 2019
Type: dissertation
Abstract: Growing investor interest in sustainability performance and recent regulation have led to increased firm disclosure of environmental (i.e., carbon emissions, water consumption, waste generation, etc.), social (i.e., employee and workplace practices, product safety, etc.), and governance (i.e., political lobbying, anticorruption, etc.) information. This dissertation examines market and non-market forces that shape corporate sustainability disclosure and investment. The first essay studies voluntary sustainability disclosure across financial and sustainability reports and sheds light on investors’ interpretation and use of this information. The second essay examines whether mandated disclosure of greenhouse gas emissions leads to emissions reductions among firms already disclosing prior to regulation. The third essay provides the first empirical evidence on investor perceptions of mandated sustainability disclosure.
Author: Jyothika Grewal
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W3048881657