institutional theory, voluntary disclosure, environmental performance, CEO characteristics, sustainability
We contribute to the literature on ﬁrms’ responses to institutional pressures and environmental information disclosure. We hypothesize that CEO characteristics such as education and tenure will inﬂuence ﬁrms’ likelihood to voluntarily disclose environmental information. We test our hypotheses by examining ﬁrms’ responses to the Carbon Disclosure Project (CDP) and ﬁnd that ﬁrms led by newly appointed CEOs and CEOs with MBA degrees are more likely to respond to the CDP, while those led by lawyers are less likely to respond. Our results have implications for research on strategic responses to institutional pressures and corporate environmental performance.
Original Publication Citation
Lewis, B. W., Walls, J. L., & Dowell, G. W. S. (2014). Difference in degrees: CEO characteristics and firm environmental disclosure. Strategic Management Journal, 35(5), 712-722. doi:10.1002/smj.2127
BYU ScholarsArchive Citation
Lewis, Ben W.; Walls, Judith L.; and Dowell, Glen W. S., "Difference in Degrees: CEO Characteristics and Firm Environmental Disclosure" (2014). All Faculty Publications. 1332.
John Wiley & Sons, Ltd.
Marriott School of Management
This is the peer reviewed version of the following article: Lewis, B. W., Walls, J. L., & Dowell, G. W. S. (2014). Difference in degrees: CEO characteristics and firm environmental disclosure. Strategic Management Journal, 35(5), 712-722. doi:10.1002/smj.2127, which has been published in final form at http://onlinelibrary.wiley.com/doi/10.1002/smj.2127/full. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Self-Archiving.
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