Navigating uncertainty and ambiguity in sustainability disclosures

The landscape for sustainability disclosures continues to evolve in response to increased societal demands for accountability and transparency from firms. This presenter symposium seeks to advance organizational scholarship around how firms navigate sustainability disclosures under conditions of uncertainty and ambiguity. The five featured papers propose a theoretical framework for distinct sources of uncertainty in corporate sustainability metrics, examine the predictive power of sustainability ratings in markets with multiple intermediaries, consider how firms’ sustainability disclosures differ across venues, analyze when firms choose to voice support for socially contentious issues, and reflect on the circumstances under which shareholder engagement can drive firms to adopt emissions reduction practices.