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Article Dans Une Revue Journal of Management Studies Année : 2023

Floodlight or Spotlight? Public Attention and the Selective Disclosure of Environmental Information

Shawn Pope
Jonathan Peillex
  • Fonction : Auteur
Imane El Ouadghiri
  • Fonction : Auteur
Mathieu Gomes
  • Fonction : Auteur
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Résumé

Abstract To meet growing demands for information on their environmental impacts, firms may engage in selective disclosure by strategically reporting only a subset of relevant data. In this article, we draw out and problematize an antecedent to selective disclosure, public attention . Prior studies suggest that public attention brings scrutiny that reduces selective disclosure by increasing the risk of getting caught ( the floodlight thesis ). The impression management literature, however, suggests that public attention offers the possibility of broad‐based image benefits from the disclosure of strategically filtered data ( the spotlight thesis ). Panel regressions with Trucost data from 2008–19 provide overall support for the spotlight thesis as well as a negative moderator, environmental damage. Results also point to an underlying mechanism: Companies receiving public attention disclose a larger number of environmental metrics, but not ones that, altogether, represent more environmental damage, a tactic that we call strategic fluffing .
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Dates et versions

hal-04368061 , version 1 (31-12-2023)

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Shawn Pope, Jonathan Peillex, Imane El Ouadghiri, Mathieu Gomes. Floodlight or Spotlight? Public Attention and the Selective Disclosure of Environmental Information. Journal of Management Studies, 2023, ⟨10.1111/joms.12920⟩. ⟨hal-04368061⟩
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