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Institutional investor influence on global climate change disclosure practices

Author

Listed:
  • Julie Cotter

    (Australian Centre for Sustainable Business and Development, University of Southern Queensland, Toowoomba, Australia)

  • Muftah M Najah

    (Australian Centre for Sustainable Business and Development, University of Southern Queensland, Toowoomba, Australia)

Abstract

Using a stakeholder engagement perspective, we investigate the collective influence of institutional investors on a comprehensive set of climate change disclosures for a global sample of large companies. The proposition tested in this paper is that the influence of these powerful stakeholders is positively associated with climate change disclosure via corporate communications channels. We find the extent and quality of climate change disclosures to be associated with three indicators of corporate responsiveness to institutional investor expectations about the disclosure of this information. These are completion and publication of the Carbon Disclosure Project (CDP) questionnaire on CDP’s website, indications in corporate communications that CDP activities have influenced climate change disclosures, and the extent and quality of climate change information provided in CDP questionnaire responses.

Suggested Citation

  • Julie Cotter & Muftah M Najah, 2012. "Institutional investor influence on global climate change disclosure practices," Australian Journal of Management, Australian School of Business, vol. 37(2), pages 169-187, August.
  • Handle: RePEc:sae:ausman:v:37:y:2012:i:2:p:169-187
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    Cited by:

    1. repec:bla:abacus:v:53:y:2017:i:2:p:159-179 is not listed on IDEAS
    2. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    3. Swenja Surminski, 2015. "Does it matter what you call it? Reflections on how companies voluntarily disclose their adaptation activities," GRI Working Papers 210, Grantham Research Institute on Climate Change and the Environment.
    4. Qingliang Tang & Le Luo, 2014. "Carbon Management Systems and Carbon Mitigation," Australian Accounting Review, CPA Australia, vol. 24(1), pages 84-98, March.
    5. repec:eco:journ2:2018-01-7 is not listed on IDEAS
    6. Florence Depoers & Thomas Jeanjean & Tiphaine Jérôme, 2016. "Voluntary Disclosure of Greenhouse Gas Emissions: Contrasting the Carbon Disclosure Project and Corporate Reports," Journal of Business Ethics, Springer, vol. 134(3), pages 445-461, March.
    7. Bowen Zhou & Michiyuki Yagi & Katsuhiko Kokubu, 2015. "An empirical examination of how the corporate governance and strategy affect GHG emissions efficiency," Discussion Papers 2015-27, Kobe University, Graduate School of Business Administration.
    8. 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.

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