Conditional Silence: Organizational Status and Under‐Communication of Environmental Performance
Bibliographic record
Abstract
Abstract Do corporate communications regarding firms’ environmental performance accurately reflect their environmental actions and impacts? While substantial research has focused on greenwashing, less attention has been given to companies’ under‐reporting of their environmental performance. Building on middle‐status conformity theory, this study examines the relationship between organizational status and environmental disclosure and performance. We find that only middle‐status firms fully disclose their environmental performance, while both high‐ and low‐status firms under‐report their achievements: high‐status firms to minimize risk to their reputation, and low‐status firms to avoid additional conformity costs. Firms in stakeholder‐sensitive industries, with higher institutional ownership, and those with corporate social responsibility committees are less likely to under‐report. Moreover, middle‐status firms are particularly vulnerable to penalties for concealing environmental information. Overall, our findings suggest that organizational status plays a significant role in shaping firms’ propensity to disclose environmental achievements.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.001 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".