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Does national carbon pricing policy affect voluntary environmental disclosures? A global evidence

Author

Listed:
  • Mumtaheena Anwar

    (Eastern University)

  • Sohanur Rahman

    (School of Accountancy, QUT Business School, Queensland University of Technology)

  • Md. Nurul Kabir

    (Department of Accounting and Finance, North South University)

Abstract

This paper examines the relationship between institutional pressure of national carbon pricing policy and the voluntary environmental disclosures (VED) of electricity-generating firms. Using a sample of 103 firms from forty-four countries for 2015–2017, we find that the implementation of carbon pricing policies at the national level increases the VED quantity significantly. Put differently, firms located in the carbon pricing countries disclose more environmental information than those in non-carbon pricing countries. Besides, we also provide evidence that firms adopting internal carbon reduction strategies disclose more information than firms with no carbon reduction strategies. Overall, our findings are consistent with the view of the coercive isomorphism branch of the institutional theory that the government's policy for one aspect of environmental issues (i.e., emissions reduction) may have a pervasive indirect impact on the other environmental aspects (i.e., VED) of the organizations.

Suggested Citation

  • Mumtaheena Anwar & Sohanur Rahman & Md. Nurul Kabir, 2021. "Does national carbon pricing policy affect voluntary environmental disclosures? A global evidence," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 23(2), pages 211-244, April.
    • Handle: RePEc:spr:envpol:v:23:y:2021:i:2:d:10.1007_s10018-020-00287-2
    DOI: 10.1007/s10018-020-00287-2
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    More about this item

    Keywords

    Carbon pricing; Emission reduction; Electricity-generating firms; Voluntary environmental disclosures (VED);
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • K3 - Law and Economics - - Other Substantive Areas of Law
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy

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