Publications Database

Welcome to the new Schulich Peer-Reviewed Publication Database!

The database is currently in beta-testing and will be updated with more features as time goes on. In the meantime, stakeholders are free to explore our faculty’s numerous works. The left-hand panel affords the ability to search by the following:

  • Faculty Member’s Name;
  • Area of Expertise;
  • Whether the Publication is Open-Access (free for public download);
  • Journal Name; and
  • Date Range.

At present, the database covers publications from 2012 to 2020, but will extend further back in the future. In addition to listing publications, the database includes two types of impact metrics: Altmetrics and Plum. The database will be updated annually with most recent publications from our faculty.

If you have any questions or input, please don’t hesitate to get in touch.

 

Search Results

Cho, C.H., Bohr, K., Choi, T.J., Partridge, K. Shah, J.M. and Swierszcz, A. (2020). "Advancing Sustainability Reporting in Canada: 2019 Report on Progress.", Accounting Perspectives, 19(3), 181-204.

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Keywords
Abstract This study examines the progress Canada's largest companies are making in their environmental, social, and governance (ESG) disclosures. Given the introduction of the Global Reporting Initiative (GRI) Standards and the United Nations Sustainable Development Goals (UN SDGs) as well as the issuance of the Task Force on Climate‐Related Financial Disclosures (TCFD) recommendations, our research reflects the uptake of these guidance documents by both mature and new reporters. Our analysis suggests that challenges persist—processes and progress often fail to reach investors as they are “lost in translation” when issued through third‐party ESG information providers, and reporters are also pressured to respond to a myriad of requests for information from rating and reporting agencies. Nevertheless, we note that Canada has new reporting sectors that must mature to survive the scrutiny of the markets and also hope that stock markets will respond to the recent announcement by the 181 CEOs of the U.S. Business Roundtable, who committed to lead their companies for the benefit of all stakeholders—customers, employees, suppliers, communities, and shareholders. Overall, we believe that our research will provide food for thought for companies interested in continuous improvement.

Belk, R. and Mardon, R. (2018). "Materializing Digital Collecting: An Extended View of Digital Materiality", Marketing Theory, 18(4), 543-570.

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Keywords
Abstract If digital objects are abundant and ubiquitous, why should consumers pay for, much less collect them? The qualities of digital code present numerous challenges for collecting, yet digital collecting can and does occur. We explore the role of companies in constructing digital consumption objects that encourage and support collecting behaviours, identifying material configuration techniques that materialize these objects as elusive and authentic. Such techniques, we argue, may facilitate those pleasures of collecting otherwise absent in the digital realm. We extend theories of collecting by highlighting the role of objects and the companies that construct them in materializing digital collecting. More broadly, we extend theories of digital materiality by highlighting processes of digital material configuration that occur in the pre-objectification phase of materialization, acknowledging the role of marketing and design in shaping the qualities exhibited by digital consumption objects and, consequently, related consumption behaviours and experiences.

Cho, C.H., Freedman, M. and Patten, D.M. (2012). "Corporate Disclosure of Environmental Capital Expenditures: A Test of Alternative Theories", Accounting, Auditing and Accountability Journal, 25(3), 486-507.

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Keywords
Abstract The purpose of this paper is to examine three potential explanations for the corporate choice to disclose environmental capital spending amounts. Using archival data from a sample of Fortune 500 US firms operating in industries subject to both the Environmental Protection Agency's (EPA) TRI program and the Occupational Safety and Health Administration's Hazard Communication Standards, the authors conduct quantitative threshold tests to first investigate whether disclosure appears to be a function of the materiality of the spending. Using statistical tests, including multiple regression analyses, the authors next attempt to differentiate the choice to disclose across voluntary disclosure theory and legitimacy theory arguments. First, the authors find that, for the overwhelming majority of observations, the disclosed amounts are not quantitatively material. This suggests that non‐disclosure is likely due to immateriality. Next, their findings show that disclosing firms do not exhibit improved subsequent environmental performance relative to non‐disclosing companies. Further, controlling for firm size and industry class, they find the choice to disclose is associated with worse environmental performance. The sample includes only relatively larger firms from certain industries and this limits the generalizability of the findings. Smaller firms and those from excluded industries may have other reasons to choose to disclose environmental information. Further, the authors rely on TRI data to assess pollution performance, but TRI is self‐reported and its reliability is only as good as the inputs. Finally, although environmental capital spending is potentially relevant information, this investigation does not examine other types of environmental information disclosure. This paper provides corroborating evidence that companies use the disclosure of environmental capital spending as a strategic tool to address their exposures to political and regulatory concerns. Hence, interpreting disclosed environmental information would appear to require careful understanding of the underlying motivations. This paper extends the environmental accounting and reporting literature by contributing to the unresolved question of what drives differences in the corporate disclosure of environmental information. The authors add to this body of research by investigating the disclosure of one specific piece of environmental information, the amount of capital expenditures incurred for pollution abatement and control.