Miron Avidan
Title
Dr.
Last Name
Avidan
First name
Miron
Phone
+41 71 224 2746
8 results
Now showing 1 - 8 of 8
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Item type:Publication, TEMPORAL (IN)CONSISTENCY IN SUSTAINABILITY DISCLOSURE(2026-02-09); ; ;Dowell, GlenCauderay, VirginieFirms are under increasing pressure from stakeholders both to disclose information about their impacts on sustainability issues and to create targets for improvement on these issues. Principles of ethical and reliable reporting require firms to maintain consistency in their reporting over time, and stakeholders often assess firms based upon targets they set, but we know little about the degree to which firms maintain targets once they are set. We focus on climate (GHG emission) targets in a sample of S&P 500 firms over more than a decade. These targets are of great societal importance and are also relatively easy for firms to alter. We refer to material yet unaccounted-for changes in these targets as temporal inconsistency and hypothesize that such inconsistencies are highly prevalent. We also expect a greater incidence of temporal inconsistency in sectors that are more carbon dependent, and that inconsistency is negatively associated with achieving targets. Finally, we outline several patterns of temporal inconsistency and document their frequency in our sample.Type:journal articleJournal:Journal of Business EthicsVolume:ForthcomingScopus© Citations 2 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Mikkelson GM, Avidan M,
Conevska A, Etzion D (2021). Mutual
reinforcement of academic reputation and
fossil fuel divestment. Global Sustainability 4,
e20, 1–4. https://doi.org/10.1017/sus.2021.19Type:journal articleJournal:Global SustainabilityVolume:4Issue:e20 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Avidan, M., Etzion D., and Gehman, J. (2019) Opaque Transparency: How Material Affordances Shape Intermediary Work. Regulation and Governance, 13, 197-219.(2019-01); ;Etzion, DrorGehman, JoelHow do the material aspects of intermediary work affect regulators, targets, and beneficiaries? To shed light on this question, we studied an information intermediary in the form of a website and the organizations who founded it. Specifically, we analyzed FracFocus, a self-regulatory initiative with strong industry ties, charged with disclosing data pertaining to the chemicals used in oil and gas wells completed using hydraulic fracturing technology (fracking) in the United States and Canada. We found that between 2010 and mid-2017, the vast majority of legislation in states and provinces where fracking actively occurred was updated to mandate or encourage disclosure via FracFocus, meaning that it had a considerable effect on the trajectory of official regulation on fracking disclosure. We also found that FracFocus disclosed important data but did so in a manner that limited accessibility and reduced the comprehensibility of environmental and public health risks to beneficiaries. Our analysis suggests that the public’s experience of such a device is one of opaque transparency, in which the line between official and non-official regulation is blurred. We traced these outcomes to the material affordances created by FracFocus.Type:journal articleScopus© Citations 16 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Etzion, D., Gehman, J., Ferraro, F., and Avidan, M. (2017) Unleashing Sustainability Transformations Through Robust Action. Journal of Cleaner Production, 140, 167-178.(2017) ;Etzion, Dror ;Gehman, Joel ;Ferraro, FabrizioType:journal article - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Organizational Responses to Societal Demands and their implications for Environmental PerformanceGlobal Greenhouse Gas (GHG) emissions continue to rise despite mitigation efforts. We investigate how three archetypes of corporate responses to climate change, namely compromising, avoidance, and manipulation, relate to actual emissions reduction. We perform panel data regression analysis using 5,431 firm year observations from S&P500 companies between 2011 to 2021. We also look at the moderating effect of reputational risk. Our findings show that compromising is associated with reduction in emissions over time. We also show that manipulating organizations change their behavior when facing high reputational risk. The rest of the findings are inconsistent. We contribute to the investigation of the organizational action – climate change nexus. Further, we point to policy makers and social movement organizations workable leverage points for GHG emissions reduction.Type:conference paper - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Organizational Responses to Societal Demands and their Implications for Environmental PerformanceInstitutional theory has overlooked the implications of organizational responses to societal demands. We investigate how three conventional corporate responses to the demand for climate change action, including compromise, avoidance, and manipulation, relate to actual emissions reduction. We also examine the moderating effect of reputational risk on these relationships. Our analysis is founded on panel data regression of 5,431 firm-year observations of S&P500 companies between 2011 and 2021. Our results show that compromising is associated with a reduction in emissions over time. We find marginal evidence that avoiders increase emissions and that, under high reputational risk, organizations manipulate more and consequently increase their emissions. Our study contributes to institutional theory by connecting organizational responses to societal expectations with environmental performance. Our findings vindicate the promise of corporate sustainability strategies in reducing carbon emissions.Type:conference paper - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Etzion, D., Avidan, M., Franks, K., Ruderman, F., and Gehman, J. (2016) The Effectiveness of Fracking Disclosure Regimes in Canada. Prepared for SSHRC’s Imagining Canada’s Future initiative (27 pages).(2016) ;Etzion, Dror; ;Franks, Kelsey ;Ruderman, SamGehman, JoelType:case study - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Temporal Dynamics In Climate Change Disclosure: The Interplay of Consistency and Accountability in Greenhouse-gas Targets Setting; ;Walls, Judith ;Dowell, GlenCauderay, VirginieType:forthcoming