2013
DOI: 10.1002/bse.1792
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Corporate Environmental Reporting and News Coverage of Environmental Issues: an Agenda‐Setting Perspective

Abstract: Departing from agenda‐setting theory, this paper explores whether environmental content in newspapers is related to corporate environmental agendas presented in corporate environmental reports and annual reports. Based on a sample of 1668 corporate reports published between 1997 and 2008, this paper compares corporate reporting against environmental news content over the same period with time lags of one and two years as well as without time lags. The results suggest that the media agenda and the corporate env… Show more

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Cited by 27 publications
(26 citation statements)
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“…The study data were selected from the world's 2,000 largest listed firms according to Forbes, a selection that has been widely employed in prior research (e.g., Afriyie, Torres‐Baumgarten, & Yucetepe, ; Hashmi, Damanhouri, & Rana, ; Martínez‐Ferrero & García‐Sánchez, 2017; Pollach, ). The composition of the study sample was based on the information published in two databases: (a) Thomson One Analytics, for the accounting and financial information (such as family ownership, total assets, leverage, and market‐to‐book ratio) provided in consolidated financial statements; and (b) the Ethical Investment Research Service (EIRIS) database, for CSR data.…”
Section: Data Collection and Variablesmentioning
confidence: 99%
“…The study data were selected from the world's 2,000 largest listed firms according to Forbes, a selection that has been widely employed in prior research (e.g., Afriyie, Torres‐Baumgarten, & Yucetepe, ; Hashmi, Damanhouri, & Rana, ; Martínez‐Ferrero & García‐Sánchez, 2017; Pollach, ). The composition of the study sample was based on the information published in two databases: (a) Thomson One Analytics, for the accounting and financial information (such as family ownership, total assets, leverage, and market‐to‐book ratio) provided in consolidated financial statements; and (b) the Ethical Investment Research Service (EIRIS) database, for CSR data.…”
Section: Data Collection and Variablesmentioning
confidence: 99%
“…Rodríguez Bolívar, 2009), carbon-intensive and less carbon-intensive companies (Hrasky, 2012), or very specific content features, such as corporate governance (Kolk, 2008) and stakeholder salience (Weber & Marley, 2012). Ultimately, corporate reporting content has been compared against external data, such as measurements of social and environmental performance provided by the KLD Social Ratings database (Dawkins & Fraas, 2013) and news coverage frequency (Pollach, 2014). On the qualitative side, corporate environmental and social disclosures have been studied with a focus on the language of sustainability (Laine, 2010), rhetorical topics associated with climate change (Ihlen, 2009), rhetorical strategies (Ditlev-Simonsen & Wenstøp, 2011), definitions and operationalizations of sustainability (Ihlen & Roper, 2014), and persuasion (Mason & Mason, 2012).…”
Section: Review Of Previous Researchmentioning
confidence: 99%
“…Previous research has mainly considered organizational agenda building as a powerful and unidirectional phenomenon, paying little attention to the dynamic interplay between organizational and news agendas. The results of this study, and previous research adopting time-series designs (Pollach, 2014;Ragas, 2013), however, seem to suggest that such correlations may be partly due to the responsiveness of organizations to variations on the news agendas. When this mutual dependency is neglected, the outcome of agenda-building processes may be misinterpreted.…”
Section: Discussionmentioning
confidence: 46%