Issue Information

We investigate how firms' performance feedback influences their biodiversity disclosure practices.Our empirical results offer robust evidence of a positive relationship between the performance gap and the extent of biodiversity disclosure.This association remains consistent across various robustness checks.We demonstrate that managers utilise the performance gap as a strategic tool to enhance corporate image and secure stakeholder resources, which in turn leads to higher levels of disclosure.Furthermore, the effect is particularly salient in firms with strong internal controls and lower exposure to climate risk, those operating in highly polluting industries, and those located in regions characterised by high carbon emissions.Our study enriches the literature by highlighting the significance of corporate performance feedback in shaping disclosure strategies, fostering biodiversity-related transparency, and advancing the agenda of sustainable development.

Publication Details

Journal
Australian Accounting Review
Published
2025-12-01
DOI
https://doi.org/10.1111/auar.12427
Primary Topic
Human auditory perception and evaluation
Type
article
Field-Weighted Citation Impact
0.00
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Issue Information

Australian Accounting Review
Human auditory perception and evaluation
article

Issue Information

article en

Abstract

We investigate how firms' performance feedback influences their biodiversity disclosure practices.Our empirical results offer robust evidence of a positive relationship between the performance gap and the extent of biodiversity disclosure.This association remains consistent across various robustness checks.We demonstrate that managers utilise the performance gap as a strategic tool to enhance corporate image and secure stakeholder resources, which in turn leads to higher levels of disclosure.Furthermore, the effect is particularly salient in firms with strong internal controls and lower exposure to climate risk, those operating in highly polluting industries, and those located in regions characterised by high carbon emissions.Our study enriches the literature by highlighting the significance of corporate performance feedback in shaping disclosure strategies, fostering biodiversity-related transparency, and advancing the agenda of sustainable development.

Australian Accounting ReviewVol. 35(4)
Openalex Percentile: Top 15%
Human auditory perception and evaluation
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