Abstract
Some researchers have argued that firms with favorable environmental performance are more likely to provide voluntary environmental disclosure, while others have argued that firms with poor environmental performance are most likely to disclose. The authors propose a curvilinear relation between environmental performance and environmental disclosure that is moderated by visibility. Data were obtained from S&P 500 firms queried by Ceres’ Climate Disclosure Project. Results show a U-shaped environmental performance–environmental disclosure relation and a main effect for visibility but no moderating effect for visibility on the U-shaped environmental performance–environmental disclosure relation. The authors discussed the implications of these results for future research and practice.
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The online version of the original article can be found under doi:10.1007/s10551-009-0149-2.
The Editor-in-Chief and Springer wish to inform readers of this journal that the retraction of the paper by Cedric Dawkins and John W. Fraas entitled “Beyond acclamations and excuses: Environmental performance, voluntary environmental disclosure and the role of visibility” published in Online First under the DOI number 10.1007/s10551-009-0149-2 has been replaced by a correction. The Dawkins/Fraas paper is largely the work of Dawkins and Fraas, but includes some sentences and ideas that previously appeared in an unpublished paper and/or Power Point presentation with the same title only with Cedric Dawkins and Cynthia Clark Williams listed as authors. The earlier collaborative work with Professor Williams should have been acknowledged.
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Dawkins, C.E., Fraas, J.W. Erratum to: Beyond Acclamations and Excuses: Environmental Performance, Voluntary Environmental Disclosure and the Role of Visibility. J Bus Ethics 99, 383–397 (2011). https://doi.org/10.1007/s10551-010-0659-y
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DOI: https://doi.org/10.1007/s10551-010-0659-y