voluntary environmental disclosure, transparency in organizations, environmental sustainability, environmental strategy, social responsibility of business, media coverage of business,
Previous studies indicate two possibly asymmetric findings about the relationship between corporate social performance (CSP) and annual report disclosure practices: (a) disclosure practices of companies with favorable CSP emanate from a sense of ethical duty, and (b) there are strategic reasons to link CSP with disclosure practices. To test the relationship between CSP and annual report disclosure, this study divided S&P 500 companies into two groups, defined for low CSP (resulting n = 148) and high CSP (resulting n = 69). For the low CSP group of companies, disclosure was positively related to CSP strengths. For the high CSP group of companies, disclosure was positively related to CSP weaknesses. The authors conclude that low CSP disclosure practices are related to CSP strengths to build or repair reputation, whereas high CSP disclosure practices are associated with CSP weaknesses to protect favorable CSP brand.
Two groups of adolescents (N = 114), 61 identified-gifted adolescents (M = 22, F = 39) and 51 vocational school adolescents (M = 27, F = 26), were compared on the Overexcitability Questionnaire. Each of the five Overexcitability (OE) scores-Psychomotor, Sensual, Imaginational, Intellectual, and Emotional-was subjected to a two-way ANOVA by classification and gender. Any statistically significant interaction effect was further analyzed by testing the group means with six two-group comparison tests. The analyses produced the following results: (a) Differences among the Psychomotor, Sensual, and Emotional OE means were not statistically significant, and (b) the Imaginational and Intellectual OE means of the gifted male students were significantly higher than the means of the vocational female students, vocational male students, and gifted female students. The effect sizes were classified as large. A qualitative textual analysis was also conducted. The results were compared with another study of the same gifted population that used the Overexcitability Questionnaire-II.
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