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Company specific determinants of greenhouse gases disclosures

Author

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  • Lyton Chithambo
  • Venancio Tauringana

Abstract

Purpose - – The purpose of this paper is to investigate the relationship between company-specific factors and the extent of greenhouse gas (GHG) disclosures. Design/methodology/approach - – The study is based on a sample of 210 FTSE 350 companies and uses the disclosure index to quantify GHG disclosures made in the annual reports, sustainability reports and web sites in 2011. Ordinary least squares regression is employed to model the relationship between the company-specific factors and the extent of GHG disclosures. Findings - – The results indicate that company size, gearing, financial slack and two industries (consumer services and industrials) are significantly associated with GHG disclosures while profitability, liquidity and capital expenditure are not. When the authors disaggregate GHG disclosures into qualitative and quantitative, the results suggest that the effect of some company factors differ depending on the type of GHG disclosures. Research limitations/implications - – The study is cross-sectional. A longitudinal study is necessary to understand the dynamics of GHG disclosures as firms may change their disclosure policy as the importance of GHG increases. The results imply that policy makers need to take into account certain company-specific factors when formulating policy aimed at improving GHG disclosures. Originality/value - – The results add evidence to the growing body of research focusing on the relationship between company-specific factors and GHG disclosure. The study also provides evidence that the effect of some company-specific factors on GHG disclosures differ depending on whether the GHG disclosures are quantitative or qualitative.

Suggested Citation

  • Lyton Chithambo & Venancio Tauringana, 2014. "Company specific determinants of greenhouse gases disclosures," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 15(3), pages 323-338, November.
    • Handle: RePEc:eme:jaarpp:v:15:y:2014:i:3:p:323-338
    DOI: 10.1108/JAAR-11-2013-0087
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    Citations

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    Cited by:

    1. Dwi Ratmono & Darsono Darsono & Nur Cahyonowati & Triana Chaerun Niza, 2022. "Greenhouse Gas Emission Accounting Disclosure, Corporate Characteristics and Governance: An Empirical Investigation on Indonesian Firms," International Journal of Energy Economics and Policy, Econjournals, vol. 12(6), pages 86-95, November.
    2. Córdova Román, Carmen & Zorio-Grima, Ana & Merello, Paloma, 2021. "Economic development and CSR assurance: Important drivers for carbon reporting… yet inefficient drivers for carbon management?," Technological Forecasting and Social Change, Elsevier, vol. 163(C).
    3. Erwin Saraswati & Nadia Rani Puspita & Ananda Sagitaputri, 2021. "Do Firm and Board Characteristics Affect Carbon Emission Disclosures?," International Journal of Energy Economics and Policy, Econjournals, vol. 11(3), pages 14-19.
    4. Perera, Luckmika & Jubb, Christine & Gopalan, Sandeep, 2019. "A comparison of voluntary and mandated climate change-related disclosure," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(2), pages 243-266.
    5. Renata Konadu & Gabriel Sam Ahinful & Samuel Owusu-Agyei, 2021. "Corporate governance pillars and business sustainability: does stakeholder engagement matter?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(3), pages 269-289, September.
    6. Ismail N.B. & Sébastien Alcouffe & Galy N & Ceulemans K, 2020. "The impact of international sustainability initiatives on Life Cycle Assessment voluntary disclosures: The case of France’s CAC40 listed companies," Post-Print hal-03082800, HAL.
    7. Faisal Faisal & Erika Dwi Andiningtyas & Tarmizi Achmad & Haryanto Haryanto & Wahyu Meiranto, 2018. "The content and determinants of greenhouse gas emission disclosure: Evidence from Indonesian companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1397-1406, November.
    8. Abreu, Mônica Cavalcanti Sá de & Webb, Kernaghan & Araújo, Francisco Sávio Maurício & Cavalcante, Jaime Phasquinel Lopes, 2021. "From “business as usual” to tackling climate change: Exploring factors affecting low-carbon decision-making in the canadian oil and gas sector," Energy Policy, Elsevier, vol. 148(PA).

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