Management and Disclosure of Corporate Sustainability Performance
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CitationGrewal, Jyothika. 2019. Management and Disclosure of Corporate Sustainability Performance. Doctoral dissertation, Harvard Business School.
AbstractGrowing investor interest in sustainability performance and recent regulation have led to increased firm disclosure of environmental (i.e., carbon emissions, water consumption, waste generation, etc.), social (i.e., employee and workplace practices, product safety, etc.), and governance (i.e., political lobbying, anticorruption, etc.) information. This dissertation examines market and non-market forces that shape corporate sustainability disclosure and investment. The first essay studies voluntary sustainability disclosure across financial and sustainability reports and sheds light on investors’ interpretation and use of this information. The second essay examines whether mandated disclosure of greenhouse gas emissions leads to emissions reductions among firms already disclosing prior to regulation. The third essay provides the first empirical evidence on investor perceptions of mandated sustainability disclosure.
Citable link to this pagehttps://nrs.harvard.edu/URN-3:HUL.INSTREPOS:37364445
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