“…In general, the disclosure of SR information, and therefore also environmental information, is part of the branding of corporate identity, an aspect of its behaviour that distinguishes one firm from another and strategically differentiates it from the competition (Marwick and Fill, 1997; Gray and Balmer, 1998; Olutayo Otubanjo and Melewar, 2007; Holtzhausen and Fourie, 2008; Bewley and Li, 2000; Patenaude, 2011; Mobus, 2012). In this sense, environmental responsibilities are factors that govern the formation of opinions about a firm's reputation (Capriotti and Moreno, 2007).…”