arbiter
JournalsAccount

The Impact of the Performance Gap on Corporate Biodiversity Disclosure

Xiaoli Shen & Hanli Wu

Australian Accounting Review2025https://doi.org/10.1111/auar.70014article
AJG 2ABDC B
Weight
0.37

Abstract

We investigate how firms’ performance feedback influences their biodiversity disclosure practices. Our empirical results offer robust evidence of a positive relationship between the performance gap and the extent of biodiversity disclosure. This association remains consistent across various robustness checks. We demonstrate that managers utilise the performance gap as a strategic tool to enhance corporate image and secure stakeholder resources, which in turn leads to higher levels of disclosure. Furthermore, the effect is particularly salient in firms with strong internal controls and lower exposure to climate risk, those operating in highly polluting industries, and those located in regions characterised by high carbon emissions. Our study enriches the literature by highlighting the significance of corporate performance feedback in shaping disclosure strategies, fostering biodiversity‐related transparency, and advancing the agenda of sustainable development.

1 citation

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.1111/auar.70014

Or copy a formatted citation

@article{xiaoli2025,
  title        = {{The Impact of the Performance Gap on Corporate Biodiversity Disclosure}},
  author       = {Xiaoli Shen & Hanli Wu},
  journal      = {Australian Accounting Review},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1111/auar.70014},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

The Impact of the Performance Gap on Corporate Biodiversity Disclosure

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.