Research Summary

Corporate transparency and information disclosure strategies

by Michael W. Toffel


This research focuses on transparency and information disclosure strategies, a topic of growing importance in environmental sustainability, corporate strategy, stakeholder relations, and public policy.  My prior research in this area explored why some facilities were voluntarily disclosing compliance violations to the US EPA that their internal environmental compliance auditing programs had uncovered. Another article examined why some companies were voluntarily disclosing greenhouse gas emissions and the opportunities and risks they perceived global climate change was posing to their businesses. I have also looked at how managers respond to environmental ratings. My current research projects in this domain address the following questions:
  • What factors lead particular quality problems documented within organizations to garner follow-up problem solving activities? (working paper)
  • Why are some corporations much more transparent in disclosing their environmental performance than others? (working paper)
  • Why are some suppliers more willing than others to disclose to their buyers their carbon footprint and vulnerability to climate change? (working paper)

Keywords: transparency; disclosure strategy; disclosure; environment; environmental performance; regulation; supply chain; Environmental Sustainability; United States;