嘉宾介绍：曹智博士，亚利桑那大学埃勒管理学院助理教授。博士毕业于威斯康辛大学-麦迪逊。曹智博士的研究领域包括公司行为理论，组织学习，创新与创业。其论文发表在Academy of Management Journal, Organization Science, Journal of International Business Studies, Journal of Operations Management等期刊。由于其发表在JOM的论文的卓越影响力，他在2019年获得该期刊颁布的Ambassador Award。此外，他还担任AMJ, SMJ, JIBS, JOM, JMS等期刊的匿名论文评阅人。曹智博士先后多次获得美国管理学会 (AOM)评选的最佳会议论文，最佳论文评阅人等奖项。在2020年，他的论文获得美国管理学会Douglas Nigh Award提名奖。
讲座介绍：Are firms with higher or lower environmental performance more likely to voluntarily disclose environmental information? This question has been debated for decades across different disciplines, centering around the loss of legitimacy/reputation associated with poor environmental performance after disclosure versus the opportunity to frame the narratives of poor environmental performance through disclosure. Different debates, however, commonly assume that managers know what level of environmental performance is satisfactory before decision-making. In this study, we question this assumption and ask: how do firms assess whether their environmental performance is satisfactory before deciding disclosure? We argue that firms’ evaluation of their environmental performance depends on what to compare to and when to compare. We posit that bounded rational managers could assess their environmental performance by comparing it to their historical performance and/or their peer firms’ performance. We also posit that comparison can happen when the threshold of satisfactory environmental performance is high or low. Our empirical context is a group of firms’ response to CDP’s request of carbon emissions disclosure, which we regard as a diffusion process. Our findings show that historical environmental performance comparison matters more in the early stage of diffusion, whereas social environmental performance comparison matters more in the late stage of diffusion.
