Matches in SemOpenAlex for { <https://semopenalex.org/work/W4313332236> ?p ?o ?g. }
- W4313332236 endingPage "3551" @default.
- W4313332236 startingPage "3519" @default.
- W4313332236 abstract "Abstract We introduce country‐level Google search activity as a direct measure of the level of stakeholder attention directed towards sustainability reports. We validate this measure by establishing that search activity for sustainability reports is correlated with temporal patterns in firms' supply of these reports. To frame the economic magnitude of this search behaviour, we then show that the level of attention directed towards sustainability reports is very low compared to the level of attention directed towards financial and accounting information. Next, we examine two related research questions. First, we identify who pays attention to sustainability reports. We find, consistent with the environmental Kuznets curve, that attention towards sustainability reports is strongly associated with economic development. Consistent with findings in prior research that suggest citizens in stakeholder‐oriented countries have stronger preferences for firms to act prosocially, we also find that search activity for sustainability reports relative to search activity for financial performance metrics is greater in civil law countries than in common law countries. Finally, we then explore the question of why individuals pay attention to sustainability reports and find evidence that suggests sustainability reports are used for two primary purposes: evaluating the societal impacts of firms' actions; and, firm valuation." @default.
- W4313332236 created "2023-01-06" @default.
- W4313332236 creator A5005219052 @default.
- W4313332236 creator A5008577121 @default.
- W4313332236 creator A5064740863 @default.
- W4313332236 date "2022-12-29" @default.
- W4313332236 modified "2023-10-17" @default.
- W4313332236 title "Who pays attention to sustainability reports and why? Evidence from Google search activity" @default.
- W4313332236 cites W1547562990 @default.
- W4313332236 cites W1976761708 @default.
- W4313332236 cites W2021908482 @default.
- W4313332236 cites W2022010336 @default.
- W4313332236 cites W2034416210 @default.
- W4313332236 cites W2047045802 @default.
- W4313332236 cites W2047650463 @default.
- W4313332236 cites W2050984758 @default.
- W4313332236 cites W2055013323 @default.
- W4313332236 cites W2057897933 @default.
- W4313332236 cites W2060738507 @default.
- W4313332236 cites W2076820284 @default.
- W4313332236 cites W2078838966 @default.
- W4313332236 cites W2078937354 @default.
- W4313332236 cites W2081432842 @default.
- W4313332236 cites W2081461576 @default.
- W4313332236 cites W2086344942 @default.
- W4313332236 cites W2089325011 @default.
- W4313332236 cites W2091492387 @default.
- W4313332236 cites W2093208762 @default.
- W4313332236 cites W2116988722 @default.
- W4313332236 cites W2140662150 @default.
- W4313332236 cites W2146200864 @default.
- W4313332236 cites W2157312979 @default.
- W4313332236 cites W2158286266 @default.
- W4313332236 cites W2168041685 @default.
- W4313332236 cites W2293609154 @default.
- W4313332236 cites W2323881768 @default.
- W4313332236 cites W2328848660 @default.
- W4313332236 cites W2572278946 @default.
- W4313332236 cites W2593745552 @default.
- W4313332236 cites W2906323621 @default.
- W4313332236 cites W2920511339 @default.
- W4313332236 cites W2980203658 @default.
- W4313332236 cites W3025095393 @default.
- W4313332236 cites W3049032936 @default.
- W4313332236 cites W3121319080 @default.
- W4313332236 cites W3121370091 @default.
- W4313332236 cites W3121521941 @default.
- W4313332236 cites W3121522673 @default.
- W4313332236 cites W3121550950 @default.
- W4313332236 cites W3121777248 @default.
- W4313332236 cites W3121951548 @default.
- W4313332236 cites W3122136669 @default.
- W4313332236 cites W3122183745 @default.
- W4313332236 cites W3122389139 @default.
- W4313332236 cites W3122404852 @default.
- W4313332236 cites W3122477235 @default.
- W4313332236 cites W3122638935 @default.
- W4313332236 cites W3122714990 @default.
- W4313332236 cites W3122837089 @default.
- W4313332236 cites W3122892353 @default.
- W4313332236 cites W3123034761 @default.
- W4313332236 cites W3123103903 @default.
- W4313332236 cites W3123478739 @default.
- W4313332236 cites W3123608033 @default.
- W4313332236 cites W3123876242 @default.
- W4313332236 cites W3124166904 @default.
- W4313332236 cites W3124182947 @default.
- W4313332236 cites W3124209104 @default.
- W4313332236 cites W3124384052 @default.
- W4313332236 cites W3124423437 @default.
- W4313332236 cites W3124537702 @default.
- W4313332236 cites W3124752064 @default.
- W4313332236 cites W3124803286 @default.
- W4313332236 cites W3124886729 @default.
- W4313332236 cites W3125145917 @default.
- W4313332236 cites W3125170781 @default.
- W4313332236 cites W3125499115 @default.
- W4313332236 cites W3125834252 @default.
- W4313332236 cites W3125906919 @default.
- W4313332236 cites W4205532026 @default.
- W4313332236 cites W4211243947 @default.
- W4313332236 cites W4248292788 @default.
- W4313332236 cites W788314808 @default.
- W4313332236 doi "https://doi.org/10.1111/acfi.13045" @default.
- W4313332236 hasPublicationYear "2022" @default.
- W4313332236 type Work @default.
- W4313332236 citedByCount "0" @default.
- W4313332236 crossrefType "journal-article" @default.
- W4313332236 hasAuthorship W4313332236A5005219052 @default.
- W4313332236 hasAuthorship W4313332236A5008577121 @default.
- W4313332236 hasAuthorship W4313332236A5064740863 @default.
- W4313332236 hasBestOaLocation W43133322361 @default.
- W4313332236 hasConcept C100001284 @default.
- W4313332236 hasConcept C121955636 @default.
- W4313332236 hasConcept C144133560 @default.
- W4313332236 hasConcept C162324750 @default.
- W4313332236 hasConcept C186027771 @default.
- W4313332236 hasConcept C187736073 @default.