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

In: The Development of Non-Financial Reporting

Author

Listed:
  • Valentina Minutiello

    (Carlo Cattaneo University, LIUC)

  • Patrizia Tettamanzi

    (Carlo Cattaneo University, LIUC)

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.

Suggested Citation

  • Valentina Minutiello & Patrizia Tettamanzi, 2025. "Is It Just a Matter of Reputation? A Study on the Impact of ESG Controversies on Corporate Disclosure," Springer Books, in: Valentina Minutiello (ed.), The Development of Non-Financial Reporting, chapter 0, pages 67-91, Springer.
    • Handle: RePEc:spr:sprchp:978-3-031-83181-2_3
    DOI: 10.1007/978-3-031-83181-2_3
    as

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