An Empirical Investigation of U.K. Environmental Targets Disclosure: The Role of Environmental Governance and Performance

Although an increasing number of companies have publicly declared environmental targets (ETs), scant research has been conducted in this area. This study, therefore, investigates the extent of corporate environmental targets disclosure (ETD) and empirically examines whether environmental governance and performance influence the ETD of companies in the U.K. during the 2005–2013 period. We find that firms show a large degree of variability and inconsistency in their reporting of ETs. The results indicate that U.K. firms, particularly those with high environmental sensitivity, tend to disclose symbolic soft or semi-hard ETs to manage stakeholder perceptions and legitimize their existence. Moreover, Global Reporting Initiative (GRI) guidelines, sustainability committees, and sustainability assurance show positive relationships with ETD. We also find that U.K. firms that perform well environmentally are likely to set and disclose hard ETs. These results support stakeholder, legitimacy, and impression management theories. We suggest that there is a need for regulations that will not only enhance the usefulness of ETD but also encourage companies to take serious proactive action to reduce negative environmental impacts, possibly creating ‘win-win’ solutions. Our findings have important implications for policy-makers and various stakeholder groups

This advert makes me cry: Disclosure of emotional response to advertisement on Facebook

As social media is transforming how consumers interact with brands and how brand-related content is consumed, this paper aims to investigate if and how Facebook users express their emotions towards advertisements of brand share on the site. Seven hundred and three comments about the Lloyds 250th Anniversary advertisement on Facebook were analysed as positive, negative or neutral attitude towards the advert. Facebook users found the advertisement emotionally appealing and voluntarily report their emotion of love, pride and in some cases anger. The presence of an iconic image like the black horse and the cover music was found to be emotionally appealing. The background music as well aroused positive emotions and engaging. This study introduces the possibility of analysing Facebook comments on brand content to understand consumers’ emotional responses and attitudes to the brand. Managers can explore these opportunities to identify what consumers find interesting in advertisements and how best to develop their creative strategies. It also offers the opportunity to allocate resources better to engage consumers with creative advertisement. Unlike interviews or surveys, this is a pioneering study on measuring emotional responses to advertisement through users’ self-report on social media

Business banking

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Prospective franchisees

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Cloning success

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Franchising in figures

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Secrets of success

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