Corporate Social Responsibility/Sustainability Reporting Among the Fortune Global 250: Greenwashing or Green Supply Chain?

Lewis, John K.

doi:10.1007/978-3-319-27570-3_27

Cited by 25 publications

(23 citation statements)

References 23 publications

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“…Greenwashing is a practice that is deceptively used to promote the perception that a company's policies or products are environmentally friendly, when arguably they are not (Lewis, ). Patten (), for example, finds that a firm faced with a specific environmental crisis increases the extent of nonfinancial reporting to reassure stakeholders that the organisation is managing the negative event.…”

Section: Theoretical Framework and Hypotheses Developmentmentioning

confidence: 99%

Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection?

2020

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This paper seeks to contribute to the existing business strategy and the environment literature by investigating the disclosure practices of biodiversity/extinction (B/E) and threatened species. We use greenwashing theory to understand global companies' motivation to report on B/E information. Data are collected from 200 Fortune Global companies for 3 years. We develop our comprehensive 53 disclosure index and create and test OLS regression model to measure the relationships between B/E disclosures and its determinants factors including environmental performance, industry sector, country, assurance, environmental awards, presence of biodiversity partners, and the number of species' related disclosure. Our results reveal that there are positive significant relationships between B/E disclosure and assurance provided by the Big 4: gaining an environmental award, companies from high biodiversity risk sectors, developing countries, presence of biodiversity partners, and how many specific biodiversity words are published in companies' reports. On the other hand, there are positive insignificant relationships between B/E disclosure and assurance: poor performers and the number of species disclosed in companies' reports. Our findings have important implications for regulators and policymakers. Our evidence appears to be robust when controlling for possible endogeneities.

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Section: Theoretical Framework and Hypotheses Developmentmentioning

confidence: 99%

Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection?

2020

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“…The factors that encourage corporations to publish sustainability reports have also been examined in the literature [54][55][56][57][58][59], as has the potential risk of using sustainability reports for greenwashing [60][61][62]. The relationship between sustainability performance and sustainability disclosure has been widely examined, and the empirical evidence remains ambiguous [21,[62][63][64][65][66], reinforcing the need for an in-depth analysis of sustainability reporting practices and their quality.…”

Section: The Growing Attention To Sustainability Reportingmentioning

confidence: 99%

Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies

2019

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Companies disclosing nonfinancial information through sustainability reporting practices provide markets with data on their social, environmental, and governance performance. The quality of sustainability reporting is much discussed in the literature because this quality affects factors such as the credibility of accountability and building stakeholders’ trust in the company. Nonetheless, the concept of quality is multidimensional, and empirical evidence relating to the quality of sustainability reporting presents different findings. Regulations on mandatory nonfinancial disclosure (NFD) open new perspectives for research on sustainability reporting quality (SRQ). This study explored the effect of introducing mandatory NFD on SRQ by focusing on the effects of new legislation (Directive 2014/95/EU) introduced in Italy and Germany. The analysis was conducted through qualitative content analysis of the sustainability reporting practices of Italian and German companies in the top lists of stock exchanges. Sustainability reporting practices of one year before (2016) and one year after (2017) the implementation of Directive 2014/95/EU were compared. The results of 132 observations demonstrated that the quality of sustainability reporting increased after implementation of the law on mandatory NFD. Further, the effect of the law seemed to reduce the differences in SRQ of the two countries before the introduction of mandatory NFD. The results suggested that obligatoriness of NFD affects SRQ together with other relevant determinants focused on by previous research (e.g., company size and industry type).

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“…When a company cannot fulfill its claims of being green, greenwashing arises as an important problem (Akturan, ; Parguel, Benoît‐Moreau, & Russell, ). Greenwashing is a corporate green practice that used to promote the perception of a company's policies or products are environmentally friendly (Lewis, ; Shacklett, ), to generate strong environmental and social effect (Payne, ). Greenwashing may damage the market because it would cause consumers to distrust green products (Chen et al, ; Polonsky, Grau, & Garma, ) and negatively affected on consumers' attitudes and behaviors toward the organization's future claims (De Jong, Harkink, & Barth, ).…”

Section: Introductionmentioning

confidence: 99%

Understanding consumers' purchase intentions toward natural‐claimed products: A qualitative research in personal care products

2019

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In recent years there is a trend of consuming natural products for a sustainable and healthier life. Therefore, firms began aligning their strategy with sustainability by communication strategies that they produce natural products, which are better for health as well as the environmental sustainability. However, sometimes these claims may be deceptive. The purpose of this paper is to understand the consumers' purchasing intentions toward products claiming naturalness in their advertising and packaging strategies. This research also examined greenwashing perceptions and their potential roles in purchasing intentions. In‐depth face‐to‐face interviews carried out with 20 Turkish women regarding personal care products (local brand and international brand). The findings of the interviews revealed eight themes (perceived greenwashing, perceived green image, price perception, environmental concern, green trust, skepticism, perceived risk, and purchase intention). This study contributes to predict a framework from consumer viewpoint for identifying the themes related to greenwashing.

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Corporate Social Responsibility/Sustainability Reporting Among the Fortune Global 250: Greenwashing or Green Supply Chain?

Cited by 25 publications

References 23 publications

Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection?

Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection?

Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies

Understanding consumers' purchase intentions toward natural‐claimed products: A qualitative research in personal care products

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