Affiliation:
1. School of Fashion and Textiles The Hong Kong Polytechnic University Hung Hom, Kowloon Hong Kong China
2. Department of Management Virginia Tech Blacksburg Virginia USA
Abstract
AbstractIn the digital age, to attract readers' attention, environmental activists may change the way corporate environmental information is reported and reinterpret it in social media. This paper aims to discuss how firms protect the perceived authenticity of their environmental disclosure. This study suggests that framing enables firms to clarify the disclosure focus for their readers in the information‐overload context. We propose five framing strategies and evaluate their effects on the stigmatized categorization, attribution, and diffusion of environmental information. By doing so, we add framing strategies to the managerial toolkit available for protecting the perceived authenticity of corporate voluntary environmental disclosure.
Subject
Management, Monitoring, Policy and Law,Strategy and Management,Development
Reference114 articles.
1. Preventive and remedial actions in corporate reporting among ‘addiction industries’: Legitimacy, effectiveness and hypocrisy perception;Acuti D.;Journal of Business Ethics,2023
2. The ethical, social and environmental reporting‐performance portrayal gap;Adams C. A.;Accounting, Auditing & Accountability Journal,2004
3. Corporate social responsibility: Why business should act responsibly and be accountable;Adams C.;Australian Accounting Review,2004
4. Media legitimacy and corporate environmental communication;Aerts W.;Accounting, Organizations and Society,2009
5. Corporate social responsibility authenticity: Investigating its antecedents and outcomes;Alhouti S.;Journal of Business Research,2016