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Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing

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dc.contributor.authorMarquis, Christopher
dc.contributor.authorToffel, Michael
dc.contributor.authorZhou, Yanhua
dc.date.accessioned2016-10-10T19:04:15Z
dc.date.available2016-10-10T19:04:15Z
dc.date.issued2016
dc.description.abstractUnder increased pressure to report environmental impacts, some firms selectively disclose relatively benign impacts, creating an impression of transparency while masking their true performance. We theorize circumstances under which firms are less likely to engage in such selective disclosure, focusing on organizational and institutional factors that intensify scrutiny and expectations of transparency and that foster civil society mobilization. We test our hypotheses using a novel panel data set of 4,750 public companies across many industries that are headquartered in 45 countries during 2004–2007. Results show that firms that are more environmentally damaging, particularly those in countries where they are more exposed to scrutiny and global norms, are less likely to engage in selective disclosure. We discuss contributions to research on institutional theory, strategic management, and information disclosure.en_US
dc.identifier.issn1047-7039
dc.identifier.urihttps://hdl.handle.net/1813/44711
dc.language.isoen_USen_US
dc.publisherINFORMSen_US
dc.relation.isreferencedbyMarquis, Christopher, Michael Toffel and Yanhua Zhou. 2016. “Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing.” Organization Science, 27: 2, 483–504.
dc.relation.isreferencedbyurihttp://dx.doi.org/10.1287/orsc.2015.1039
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 International*
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/*
dc.subjectinstitutional theoryen_US
dc.subjectsocial movementsen_US
dc.subjectsustainabilityen_US
dc.subjectcorporate social responsibilityen_US
dc.subjectsymbolic managementen_US
dc.subjectinformation disclosureen_US
dc.subjectsustainability reportingen_US
dc.subjectgreenwashingen_US
dc.subjectcivil societyen_US
dc.subjectglobalizationen_US
dc.titleScrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashingen_US
dc.typearticleen_US

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