Corporate Environmental Reporting and News Coverage of Environmental Issues: an Agenda‐Setting Perspective
基于1997至2008年间1668份企业报告，比较企业环境报告与同期环境新闻内容，发现媒体议程与企业环境议程相互映照，且新闻媒体可能影响企业环境议程。
ABSTRACT Departing from agenda‐setting theory, this paper explores whether environmental content in newspapers is related to corporate environmental agendas presented in corporate environmental reports and annual reports. Based on a sample of 1668 corporate reports published between 1997 and 2008, this paper compares corporate reporting against environmental news content over the same period with time lags of one and two years as well as without time lags. The results suggest that the media agenda and the corporate environmental agenda mirror each other. The results further suggest that, for some issues, there may be an impact of the news media agenda on corporate environmental agendas, but not vice versa. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment.