Organizational performance is a fundamental construct in strategic management. Recently, researchers proposed a framework for organizational performance that includes three dimensions: accounting returns, growth, and stock market performance. We test the construct validity of indicators of these...

Materiality is an ambiguous concept in sustainability reporting where potential users are more heterogeneous than in financial reporting. Building on decision usefulness and dual process theory, we scrutinize in an experimental setting how two important stakeholder groups react to manipulations...