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Offenlegung von CO2-Emissionen und Klimastrategien der CDAXUnternehmen – eine statistische Analyse erklärender Faktoren am Beispiel der CDP-Klimaberichterstattung

Author

Listed:
  • Katharina Rogge

    (Universität Hamburg, Germany)

  • Markus Groth

    (Leuphana University Lueneburg, GermanyAuthor-Name:)

  • Roland Schuhr

    (Universität Leipzig, Germany)

Abstract

Im Rahmen des Beitrags untersuchen wir mithilfe des Regressionsansatzes, welchen Einfluss für die größten börsennotierten Unternehmen Deutschlands eine Auswahl unternehmensspezifischer Faktoren (Unternehmensgröße, Profitabilität, Sektorenzugehörigkeit, Beteiligungsstruktur, Status der Beantwortung, Vorjahresteilnahme) bei der Beantwortung folgender Fragestellungen besitzt: i) Wovon hängt die Teilnahme an der freiwilligen Klimaberichterstattung an CDP ab? ii) Wovon hängt die Qualität der freiwilligen Klimaberichterstattung an CDP ab? Der theoretische Teil der Untersuchung fokussiert die Befriedigung von Informationsbedürfnissen aller Anspruchsgruppen eines Unternehmens als Hauptmotiv für die freiwillige Bereitstellung klimarelevanter Daten und Strategien. Im Zuge dessen wird erläutert, wie auf dieser Grundlage eine Vertragsbeziehung zwischen einem Unternehmen und seinen Anspruchsgruppen effizient gestaltet werden kann. Dabei wird die freiwillige Offenlegung klimarelevanter Daten und Strategien beispielhaft als die unternehmerische Teilnahme an der CDP-Klimaberichterstattung analysiert. Die empirischen Auswertungen im Anschluss an die Vorstellung der Datenbasis sowie die statistische Hypothesenprüfung zeigen insbesondere, dass die Größe eines Unternehmens und seine Beteiligungsstruktur einen signifikanten Einfluss auf die hier zentralen Fragestellungen haben.

Suggested Citation

  • Katharina Rogge & Markus Groth & Roland Schuhr, 2017. "Offenlegung von CO2-Emissionen und Klimastrategien der CDAXUnternehmen – eine statistische Analyse erklärender Faktoren am Beispiel der CDP-Klimaberichterstattung," Working Paper Series in Economics 376, University of Lüneburg, Institute of Economics.
    • Handle: RePEc:lue:wpaper:376
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    References listed on IDEAS

    as
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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Betriebliches Umweltmanagement; CDP; Klimaberichterstattung; Klimareporting; Klimawandel; Umweltorientierte Unternehmensführung;
    All these keywords.

    JEL classification:

    • C12 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Hypothesis Testing: General
    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • Q54 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Climate; Natural Disasters and their Management; Global Warming
    • 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

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