This research conceptually and empirically summarizes multiple aspects of the association between corporate environmental performance and corporate environmental reporting in previous literature, addressing the questions of (a) whether disclosure is a reliable indicator of performance and (b) whether variable measurement characteristics influence empirical outcomes. Systematic literature review and meta‐analytic techniques are employed to generate objective and valid summarized effects. The research covers a total of 251 effect sizes within 62 primary studies, representing a total of 56,387 observations. This study discovers a weak and negative association between environmental performance and environmental reporting, supporting the sociopolitical perspective that poor environmental performers have higher motivations to increase their level of disclosure than strong performers. At the same time, this research confirms the heterogeneity of previous studies in the field and verifies the effects of measurement methods on empirical outcomes.

中文翻译：

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环境绩效与环境披露之间的关系：荟萃分析

这项研究从概念和经验上总结了先前文献中公司环境绩效与公司环境报告之间关联的多个方面，解决了以下问题：（a）披露是否是绩效的可靠指标；（b）可变的度量特征是否会影响经验结果。使用系统的文献综述和荟萃分析技术来产生客观有效的总结效应。这项研究涵盖了62项主要研究中的251种效应量，代表了总计56387项观察结果。这项研究发现环境绩效与环境报告之间存在弱关联和负面关联，支持社会政治观点，即表现较差的环境绩效者比表现较差的环境动机更高。同时，这项研究证实了该领域先前研究的异质性，并验证了测量方法对经验结果的影响。