2020
DOI: 10.1002/bse.2442
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Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection?

Abstract: 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 det… Show more

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Cited by 78 publications
(222 citation statements)
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“…The analysis reveals that literature has focused mainly on global‐wide studies for B/E organisational accountability rather than one country specifically. According to Figure 3, eight publications investigate organisations globally for their disclosure on B/E (Addison, Bull, & Milner‐Gulland, 2019; Adler, Mansi, & Pandey, 2018; Bhattacharya & Managi, 2013; Boiral, 2016; Boiral & Heras‐Saizarbitoria, 2017; Hassan, Roberts, & Atkins, 2020; Skouloudis, Malesios, & Dimitrakopoulos, 2019). This is followed by six U.K. specific studies (Freeman & Groom, 2013; Gaia & Jones, 2017, 2019; Weir, 2018, 2019).…”
Section: Resultsmentioning
confidence: 99%
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“…The analysis reveals that literature has focused mainly on global‐wide studies for B/E organisational accountability rather than one country specifically. According to Figure 3, eight publications investigate organisations globally for their disclosure on B/E (Addison, Bull, & Milner‐Gulland, 2019; Adler, Mansi, & Pandey, 2018; Bhattacharya & Managi, 2013; Boiral, 2016; Boiral & Heras‐Saizarbitoria, 2017; Hassan, Roberts, & Atkins, 2020; Skouloudis, Malesios, & Dimitrakopoulos, 2019). This is followed by six U.K. specific studies (Freeman & Groom, 2013; Gaia & Jones, 2017, 2019; Weir, 2018, 2019).…”
Section: Resultsmentioning
confidence: 99%
“…Encouragingly, Addison, Bull, and Milner‐Gulland (2019) find almost half of their sample mentions biodiversity in their reporting which indicates awareness is improving, with some providing clear commitments, indicating organisations realise urgency in conserving nature and its intrinsic value (Atkins, Gräbsch, & Jones, 2014). Hassan, Roberts, and Atkins (2020) provide a longitudinal study of Fortune Global companies, and they found that disclosure of B/E increases over the years. However, Hassan, Roberts, and Atkins (2020) suggest observable B/E disclosure limitations include limited overall B/E disclosure which is consistent with prior literature (Adler, Mansi, & Pandey, 2018; Gaia & Jones, 2019; Rimmel & Jonäll, 2013; Skouloudis, Malesios, & Dimitrakopoulos, 2019), and B/E disclosure is found to be minimalistic and vague.…”
Section: Resultsmentioning
confidence: 99%
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