Abstract
Purpose – This paper aims to explore any potential link between the corporate issue of a Strategic Lawsuit Against Public Participation (SLAPP) with a changed environmental, social and governance (ESG) reporting focus as part of a complementary communicative legitimation strategy. Design/methodology/approach – A longitudinal content analysis of the annual reports of three sample Australian corporations was undertaken, measuring changes in ESG disclosure levels and disclosure focus around the time a SLAPP was issued by each sample firm.
Findings – This paper provides support for the contention that both the number of ESG disclosures and the type of ESG disclosures changed after the sample firms issued SLAPPs. Research limitations/implications – A number of limitations are identified within the paper, including difficulties when SLAPPs are initiated.
Originality/value – To the authors’ knowledge, this is the first investigation of the relationship between SLAPPs and ESG reporting, and this study helps open up a new area of research into how ESG reporting is used by corporations in a strategic manner.
Findings – This paper provides support for the contention that both the number of ESG disclosures and the type of ESG disclosures changed after the sample firms issued SLAPPs. Research limitations/implications – A number of limitations are identified within the paper, including difficulties when SLAPPs are initiated.
Originality/value – To the authors’ knowledge, this is the first investigation of the relationship between SLAPPs and ESG reporting, and this study helps open up a new area of research into how ESG reporting is used by corporations in a strategic manner.
| Original language | English |
|---|---|
| Pages (from-to) | 44-79 |
| Number of pages | 36 |
| Journal | Sustainability Accounting, Management and Policy Journal |
| Volume | 7 |
| Issue number | 1 |
| DOIs | |
| Publication status | Published - 2016 |
