... performance corporate social responsibility sustainability reporting Porter hypothesis We address our research questions with difference-in-differences (DiD) regression analyses. First, we use Trucost independently determined firm-year environmental degradation data to compare firms subject to the CSR...

...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...