IDEAS home Printed from https://ideas.repec.org/a/igg/jabim0/v12y2021i3p1-21.html
   My bibliography  Save this article

Climate Change Adaptation Disclosure Among the Companies in the Asia-Pacific Region: A Study Selected From the Forbes Global 2000 Leading Companies List

Author

Listed:
  • Azlan Amran

    (Graduate School of Business, Universiti Sains Malaysia, Malaysia)

  • Yashar Salamzadeh

    (School of Business and Management, University of Sunderland, United Kingdom)

  • Athivagar Athinarayanan

    (Graduate School of Business, Universiti Sains Malaysia, Malaysia)

Abstract

Climate change, due to its significant global impact, has been the focus of many recent researches. Many businesses adapt their activities to be more compliant with climate change control, and these efforts are disclosed to the stakeholders and society at large. This research is conducted on leading companies in the Asia-Pacific (APEC) region from the Forbes Global 2000 Leading Companies list, from 13 APEC countries Beside the impact of culture, Based on the results, the presence of CSR committee is positively related to the climate change adaptation disclosure and Companies collaborating with NGOs reported a positive relationship with climate change adaptation. Conducting our study in APEC region and having a comprehensive view on the countries located in this region on one hand and considering the most successful companies on the other hand are among the originalities of our research. Also considering variables such as national culture, NGO alliances, CSR committees and top management’s commitment beside “climate change adaptation disclosure” is new in academic literature.

Suggested Citation

  • Azlan Amran & Yashar Salamzadeh & Athivagar Athinarayanan, 2021. "Climate Change Adaptation Disclosure Among the Companies in the Asia-Pacific Region: A Study Selected From the Forbes Global 2000 Leading Companies List," International Journal of Asian Business and Information Management (IJABIM), IGI Global, vol. 12(3), pages 1-21, July.
    • Handle: RePEc:igg:jabim0:v:12:y:2021:i:3:p:1-21
    as

    Download full text from publisher

    File URL: https://services.igi-global.com/resolvedoi/resolve.aspx?doi=10.4018/IJABIM.294096
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Hopwood, Anthony G., 2009. "Accounting and the environment," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 433-439, April.
    2. André Sobczak & Ligia Coelho Martins, 2010. "The impact and interplay of national and global CSR discourses: insights from France and Brazil," Post-Print hal-00771164, HAL.
    3. Carol A. Adams & Carlos Larrinaga‐González, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 333-355, June.
    4. Hooks, Jill & van Staden, Chris J., 2011. "Evaluating environmental disclosures: The relationship between quality and extent measures," The British Accounting Review, Elsevier, vol. 43(3), pages 200-213.
    5. Akhtaruddin, M., 2005. "Corporate mandatory disclosure practices in Bangladesh," The International Journal of Accounting, Elsevier, vol. 40(4), pages 399-422.
    6. van der Laan Smith, Joyce & Adhikari, Ajay & Tondkar, Rasoul H., 2005. "Exploring differences in social disclosures internationally: A stakeholder perspective," Journal of Accounting and Public Policy, Elsevier, vol. 24(2), pages 123-151.
    7. Cheung, Yan-Leung & Tan, Weiqiang & Wang, Wenming, 2020. "Where do banks value corporate social responsibility more? Evidence on the role of national culture," Journal of Banking & Finance, Elsevier, vol. 118(C).
    8. David Finegold & George S. Benson & David Hecht, 2007. "Corporate Boards and Company Performance: review of research in light of recent reforms," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(5), pages 865-878, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Mia Kaspersen & Thomas Riise Johansen, 2016. "Changing Social and Environmental Reporting Systems," Journal of Business Ethics, Springer, vol. 135(4), pages 731-749, June.
    2. Haitham Nobanee & Maryam Alhajjar & Ghada Abushairah & Safaa Al Harbi, 2021. "Reputational Risk and Sustainability: A Bibliometric Analysis of Relevant Literature," Risks, MDPI, vol. 9(7), pages 1-21, July.
    3. Anne Michaels & Michael Grüning, 2016. "Interne Treiber von CSR-Publizität: Der Einfluss von Corporate Identity," Sustainability Nexus Forum, Springer, vol. 24(4), pages 315-324, December.
    4. Anne Michaels & Michael Grüning, 2018. "The impact of corporate identity on corporate social responsibility disclosure," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-13, December.
    5. Lingju Chen & Jiancheng Jiang & Sha Yu, 2023. "Culture and Corporate Decarbonization Efforts: A Time-Varying Analysis and Topology Approach," JRFM, MDPI, vol. 16(8), pages 1-22, July.
    6. Ahmad Yuosef Alodat & Zalailah Salleh & Haitham Nobanee & Hafiza Aishah Hashim, 2023. "Board gender diversity and firm performance: The mediating role of sustainability disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 2053-2065, July.
    7. Contrafatto, Massimo, 2014. "The institutionalization of social and environmental reporting: An Italian narrative," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 414-432.
    8. Bebbington, Jan & Russell, Shona & Thomson, Ian, 2017. "Accounting and sustainable development: Reflections and propositions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 21-34.
    9. Nick Sciulli, 2009. "Sustainability Reporting by Local Councils in Coastal Regions: An Australian Study," Asian Journal of Finance & Accounting, Macrothink Institute, vol. 1(1), pages 7686-7686, December.
    10. MuiChing Chan & John Watson & David Woodliff, 2014. "Corporate Governance Quality and CSR Disclosures," Journal of Business Ethics, Springer, vol. 125(1), pages 59-73, November.
    11. Ralph Adler & Mansi Mansi & Rakesh Pandey, 2022. "Accounting for waste management: a study of the reporting practices of the top listed Indian companies," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2401-2437, June.
    12. Francesca Manes‐Rossi & Giuseppe Nicolo', 2022. "Exploring sustainable development goals reporting practices: From symbolic to substantive approaches—Evidence from the energy sector," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1799-1815, September.
    13. Luo, Le & Tang, Qingliang, 2016. "Determinants of the Quality of Corporate Carbon Management Systems: An International Study," The International Journal of Accounting, Elsevier, vol. 51(2), pages 275-305.
    14. Li, Teng & Belal, Ataur, 2018. "Authoritarian state, global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise," Accounting forum, Elsevier, vol. 42(2), pages 199-217.
    15. Rodrigue, Michelle & Romi, Andrea M., 2022. "Environmental escalations to social inequities: Some reflections on the tumultuous state of Gaia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
    16. Brown, Judy & Dillard, Jesse, 2013. "Agonizing over engagement: SEA and the “death of environmentalism” debates," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 1-18.
    17. Rute Gonçalves & Patrícia Lopes, 2014. "Accounting in Agriculture: Disclosure practices of listed firms," FEP Working Papers 530, Universidade do Porto, Faculdade de Economia do Porto.
    18. Tatiana Dănescu & Ioan-Ovidiu Spătăcean & Maria-Alexandra Popa & Carmen-Gabriela Sîrbu, 2021. "The Impact of Corporate Governance Mechanism over Financial Performance: Evidence from Romania," Sustainability, MDPI, vol. 13(19), pages 1-14, September.
    19. Hannah Charlotte Joos, 2019. "Influences on managerial perceptions of stakeholder salience: two decades of research in review," Management Review Quarterly, Springer, vol. 69(1), pages 3-37, February.
    20. Ramona Zharfpeykan, 2021. "Representative account or greenwashing? Voluntary sustainability reports in Australia's mining/metals and financial services industries," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 2209-2223, May.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:igg:jabim0:v:12:y:2021:i:3:p:1-21. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Journal Editor (email available below). General contact details of provider: https://www.igi-global.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.