This paper aims to explore any potential link between the corporate issue of a Strategic Lawsuit Against Public Participation (SLAPP) with a changed environmental, social and governance (ESG) reporting focus as part of a complementary communicative legitimation strategy.
A longitudinal content analysis of the annual reports of three sample Australian corporations was undertaken, measuring changes in ESG disclosure levels and disclosure focus around the time a SLAPP was issued by each sample firm.
This paper provides support for the contention that both the number of ESG disclosures and the type of ESG disclosures changed after the sample firms issued SLAPPs.
A number of limitations are identified within the paper, including difficulties identifying when SLAPPs are initiated.
To the authors’ knowledge, this is the first investigation of the relationship between SLAPPs and ESG reporting, and this study helps open up a new area of research into how ESG reporting is used by corporations in a strategic manner.
The authors wish to acknowledge the considerable advice and guidance received from the Journal Editors and the anonymous Referees. The authors would also like to acknowledge the advice and encouragement from participants of the 2013 A-CSEAR conference in Hamilton NZ where an earlier version of this paper was presented.
Giles, O. and Murphy, D. (2016), "SLAPPed: the relationship between SLAPP suits and changed ESG reporting by firms", Sustainability Accounting, Management and Policy Journal, Vol. 7 No. 1, pp. 44-79. https://doi.org/10.1108/SAMPJ-12-2014-0084
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