Detecting Green-Washing or Substantial Organizational Communication: A Model for Testing Two-Way Interaction Between Risk and Sustainability Reporting

This paper contributes to the expanding landscape of methodological approaches and tools for investigating organizational sustainability communication. Our method allows for exploring two-way interactions between company risk and sustainability reporting. We present a basic but extendable method, wh...

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Bibliographic Details
Published in:Sustainability 2020-03, Vol.12 (6), p.2520
Main Authors: Lueg, Klarissa, Lueg, Rainer
Format: Article
Language:English
Subjects:
Causality
Communication
Convertible debentures
Investments
Model testing
Organizational aspects
R&D
Research & development
Researchers
Return on assets
Risk
Schools
Social responsibility
Stakeholders
Stock exchanges
Sustainability
Sustainability reporting
Theory
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Summary:This paper contributes to the expanding landscape of methodological approaches and tools for investigating organizational sustainability communication. Our method allows for exploring two-way interactions between company risk and sustainability reporting. We present a basic but extendable method, while using only publicly available data. Our method adds additional features to established methods: It covers only risk (not returns), as theory mainly supports risk-reporting relationships and not return-reporting relationships. It tests for reverse causality of the risk-reporting relationship and links complementary explanations to different theoretical schools. Our method tests the model by employing data from a market with mandatory sustainability reporting to avoid self-selection bias.
ISSN:2071-1050
2071-1050
DOI:10.3390/su12062520