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The influence of institutional contexts on the relationship between voluntary carbon disclosure and carbon emission performance

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  • Le Luo

Abstract

This article examines the relationship between the level of voluntary carbon disclosure (VCD) and carbon emission performance and how the institutional context influences this relationship. Using a sample of Global 500 firms participating in the Carbon Disclosure Project (CDP) over the period 2008–2015, the evidence shows a negative relationship between voluntary carbon disclosure and carbon emission performance, which is consistent with the legitimacy theory that VCD may be undertaken for the purposes of legitimation. However, stringent carbon institutions appear to restrict legitimation attempts and help better reflect underlying performance.

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  • Le Luo, 2019. "The influence of institutional contexts on the relationship between voluntary carbon disclosure and carbon emission performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(2), pages 1235-1264, June.
    • Handle: RePEc:bla:acctfi:v:59:y:2019:i:2:p:1235-1264
    DOI: 10.1111/acfi.12267
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