Purpose – The purpose of this paper is to determine whether the presentation medium of corporate social and environmental web site disclosure has an impact on user trust in such disclosure, and to examine the effect of media richness on user perception about corporate social and environmental...

Purpose – The purpose of this paper is to examine three potential explanations for the corporate choice to disclose environmental capital spending amounts. Design/methodology/approach – Using archival data from a sample of Fortune 500 US firms operating in industries subject to both the...

In contrast to most other countries, South Korea's Ministry of Environment has been providing substantial guidance for corporate stand-alone environmental reporting. Motivated by the existence of such support, we investigate the extensiveness of environmental disclosure for a sample of South...

In this study, we examine three potential explanations for the corporate choice to disclose environmental capital spending amounts. We investigate, first, whether the disclosure appears to be a function of the materiality of the spending and we find that, for the overwhelming majority of...

This study uses Goffman's self-presentation theory to examine corporate website environmental disclosures from an organizational legitimacy perspective. We argue that corporations use Internet environmental disclosure to project a more socially acceptable environmental management approach to...

Despite the growth in electronic commerce (hereafter, “e-commerce”) usage, consumers are still reluctant to purchase online due to security and privacy concerns. To alleviate this issue, e-commerce vendors may sign up with an independent third-party web assurance service to obtain a seal...

We investigate different language techniques used in corporate environmental disclosures and test whether the impression management (see Neu et al., 1998) hypothesis holds when disclosures are measured as such. We argue that the way information is presented (i.e., the language and verbal tone of...

Sustainability discourse is becoming ubiquitous. Still, a significant gap persists between corporate sustainability talk and practice. Prior research on corporate sustainability reporting has relied primarily on two competing theoretical framings, signaling theory and legitimacy theory, which...