Does Litigation Risk Shape Environmental Disclosure Decisions? Evidence from Peers’ Environmental Disclosure Lawsuits

The authors appreciate helpful comments from Cristi A. Gleason (editor), two anonymous reviewers, Andy Call, John Campbell, Jenna D’Adduzio, Mandy Ellison, Rachel Flam, Chad Ham, Frank Heflin, Shane Heitzman, Laura Kettel, Joon Ho Kong, Matt Kubic, Robbie Moon, Kyle Peterson (discussant), Jonathan Rogers, Kristen Valentine, Clare Wang, Barrett Wheeler, and Wuyang Zhao as well as workshop participants at the University of Southern California, The University of Texas at Austin, and Xiamen University and participants at the 2024 Hawai’i Accounting Research Conference, the 2023 North Carolina State University (NCSU) Governance Research Symposium, and the 2023 Western American Accounting Association (AAA) Meeting Doctoral Student Faculty Interchange (DSFI). The authors are also grateful for Chase Barker’s excellent research assistance. None of the authors have any conflicts of interest to disclose.

Scott A. Robinson, University of Oregon, Lundquist College of Business, School of Accounting, Eugene, OR, USA; A. Nicole Skinner, University of Colorado Boulder, Leeds School of Business, Accounting Department, Boulder, CO, USA; Jasmine Wang, University of Virginia, McIntire School of Commerce, Accounting Area, Charlottesville, VA, USA.

Supplemental material is available online, as linked in the text.

Editor’s note: Accepted by Cristi A. Gleason, under the Senior Editorship of Kathryn Kadous.