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THE NATURAL ENVIRONMENTAL STRATEGIES OF INTERNATIONAL FIRMS: OLD CONTROVERSIES AND NEW EVIDENCE ON PERFORMANCE AND DISCLOSURE

Aragon-Correa, J, MARCUS, A and HURTADO-TORRES, N (2015) THE NATURAL ENVIRONMENTAL STRATEGIES OF INTERNATIONAL FIRMS: OLD CONTROVERSIES AND NEW EVIDENCE ON PERFORMANCE AND DISCLOSURE The Academy of Management Perspectives, 30 (1). pp. 24-39.

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Abstract

Previous academic and popular literature has raised important debates concerning the contradictory incentives for international firms to reduce their environmental impacts and offer transparent environmental information about their operations. As an exhaustive review of this literature revealed mixed and partial evidence, we compared the individual corporate environmental performance and disclosure of the 100 most international nonfinancial firms in the world to those of 16,023 firms in their industries and a group of selected firms similar to those in the group of the 100 most international in our sample. Our results show that although the top international firms have a much better record of environmental disclosure than the firms within their industries and the matched pairs, the top international firms actually show worse environmental performance than their peers. The results suggest that the top international firms seek legitimation for their environmental activities by means of voluntary disclosure.

Item Type: Article
Subjects : Management
Divisions : Faculty of Arts and Social Sciences > Surrey Business School
Authors :
AuthorsEmailORCID
Aragon-Correa, JUNSPECIFIEDUNSPECIFIED
MARCUS, AUNSPECIFIEDUNSPECIFIED
HURTADO-TORRES, NUNSPECIFIEDUNSPECIFIED
Date : 16 June 2015
Identification Number : 10.5465/amp.2014.0043
Copyright Disclaimer : Copyright 2015 The Academy of Management
Uncontrolled Keywords : organizations and natural environment, environmental performance, international firms, environmental disclosure
Depositing User : Symplectic Elements
Date Deposited : 23 Aug 2016 16:09
Last Modified : 23 Aug 2016 16:09
URI: http://epubs.surrey.ac.uk/id/eprint/811460

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