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The Impact of the Performance Gap on Corporate Biodiversity Disclosure

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  • Xianhui Shen
  • Hanli Wu

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.

Suggested Citation

  • Xianhui Shen & Hanli Wu, 2025. "The Impact of the Performance Gap on Corporate Biodiversity Disclosure," Australian Accounting Review, CPA Australia, vol. 35(4), pages 309-323, December.
    • Handle: RePEc:bla:ausact:v:35:y:2025:i:4:p:309-323
    DOI: 10.1111/auar.70014
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