... 100 Index issue CSR reports. ⁵ disclosure regulation environmental performance corporate social responsibility sustainability reporting Porter hypothesis Conventional wisdom argues that profits must be impinged for firms to reduce pollution (i.e., the “traditional view...

...Charles H. Cho; Giovanna Michelon; Dennis M. Patten ABSTRACT The purpose of this paper is to investigate whether firms use graphs in their sustainability reports in order to present a more favorable view of their social and environmental performance. Further, because prior research indicates...