Is It Just a Matter of Reputation? A Study on the Impact of ESG Controversies on Corporate Disclosure

Valentina Minutiello () and Patrizia Tettamanzi ()
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Valentina Minutiello: Carlo Cattaneo University, LIUC
Patrizia Tettamanzi: Carlo Cattaneo University, LIUC

Chapter Chapter 3 in The Development of Non-Financial Reporting, 2025, pp 67-91 from Springer

Abstract: Abstract Due to the growing sensitivity toward ESG practices, academic attention on the subject has also grown. However, only a few studies have taken into consideration the influence that negative events can exert on the quality of corporate communication on environmental, social and governance issues. The purpose of this chapter is, therefore, to fill the previous gap in the literature, studying the relationship between ESG disclosure and ESG controversies, from a legitimacy theory perspective. Findings confirm that companies may decide to improve the quality of their disclosure with the aim of restoring their legitimacy to operate in the market and mitigate the reputational impacts of adverse events.

Keywords: ESG disclosure; Quality; ESG controversies; Legitimacy theory; Corporate social responsibility (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-83181-2_3

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DOI: 10.1007/978-3-031-83181-2_3

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