Under increased pressure to report environmental impacts, some firms selectively disclose relatively benign impacts, creating an impression of transparency while masking their true performance. We identify key company- and country-level factors that limit firms' use of selective disclosure by...

We examine institutional change processes in authoritarian settings and hypothesize how different types of institutional pressure can spur governmental action concerning firms' environmental performance. Authoritarian states' pursuit of maintaining legitimacy and retaining control is the key...