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...

In some circles, transparency has become a buzzword as organizations face increasing pressure from institutional shareholders and regulators, banks and other stakeholders needing to monitor financial conditions and managerial decisions more closely to protect their interests. The call for...

This study seeks to fill in gap in the existing literature by looking at how and whether disclosure of social value creation becomes a part of legitimation strategies of social enterprises. By using legitimacy reasoning, this study informs that three global social organizations, Grameen Bank,...