THE LANGUAGE OF CORPORATE ENVIRONMENTAL DISCLOSURE: A RESEARCH NOTE

We investigate different language techniques used in corporate environmental disclosures and test whether the impression management (see Neu et al., 1998) hypothesis holds when disclosures are measured as such. We argue that the way information is presented (i.e., the language and verbal tone of narratives) in environmental disclosure is equally or perhaps more important than its amount or thematic content, and that such narrative choice is not neutral to firm environmental performance. We use a computer-based measurement approach to evaluate the extent of language bias contained in corporate environmental disclosures for a cross-sectional sample of U.S. firms' 10-K reports. This study contributes to the social and environmental literature by (1) systematically analyzing the language used in environmental disclosures, (2) examining whether corporations attempt to manage impressions by writing such disclosures, and (3) further exploring the characteristics of impression management.Environmental disclosure; language tone; impression management

1861-09-30 Colonel Charles Roberts requests appointment of Stephen D. Millett as Lieutenant

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1861-08-29 Lieutenant Colonel Charles W. Roberts reports that Roscoe G. Waltz has deserted

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1861-08-30 Lieutenant Colonel Charles W. Roberts replies to John Hodgkins regarding discharge of his son

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1861-08-15 Colonel Charles Roberts writes to Governor Washburn requesting immediate discharge of the 2nd Regiment

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1861-09-06 Colonel Charles Roberts reports the election of officers within the 2nd Regiment

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1861-08-09 Lieutenant Colonel Charles W. Roberts recommends Dr. Jordan for service

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1861-09-14 Colonel Charles Roberts informs Governor Washburn of promotions, and the capture of some of the regiment while on picket duty

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1861-08-14 Petition from officers requesting discharge of the regiment due to lack of clothing and mutiny

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1861-09-19 Colonel Charles Roberts makes recommendations for regimental promotions

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