Information Disclosure in Strategic Management

Abstract

The information that managers voluntarily disclose to outsiders can have important performance implications for the firm. Information disclosure is therefore an important decision for managers and a growing area for strategic management research. In this symposium, we examine and discuss two major topics in voluntary disclosure research: (1) environmental disclosures that reveal the extent to which organizations are responsible members of society and (2) the information managers disclose in attempt to manage impressions. We focus not only on performance implications for the firm but also the important role of information disclosure on society. We discuss common themes, future directions, and collaborative opportunities.