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SLAPPed: the relationship between SLAPP suits and changed ESG reporting by firms

Author

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  • Olivia Giles
  • Daniel Murphy

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 identifying 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.

Suggested Citation

  • Olivia Giles & Daniel Murphy, 2016. "SLAPPed: the relationship between SLAPP suits and changed ESG reporting by firms," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 7(1), pages 44-79, March.
    • Handle: RePEc:eme:sampjp:sampj-12-2014-0084
    DOI: 10.1108/SAMPJ-12-2014-0084
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