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National institutional context and voluntary carbon disclosure: An international study of the banking industry 1

Author

Listed:
  • Benoît Jamet

    (IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux, IUT Bordeaux - Institut Universitaire de Technologie - Bordeaux - UB - Université de Bordeaux)

  • Julien Bousquet

    (IUT Bordeaux - Institut Universitaire de Technologie - Bordeaux - UB - Université de Bordeaux)

  • Antoine Masse

    (IUT Bordeaux - Institut Universitaire de Technologie - Bordeaux - UB - Université de Bordeaux)

Abstract

The determinants of banks' voluntary environmental disclosure have been little studied in the literature. Based on the assumptions of institutional theory, this paper analyzes the impact of the national context, including the general legal system and the environmental policy of the states, on banks' carbon disclosure. Based on three international samples (118 to 237 banks from 31 to 48 countries), the results show a positive relationship between the strength of the legal system (degree of law enforcement), the stringency of environmental regulations, the environmental performance, and the quality of banks' carbon disclosure. The porosity between the "country" and "bank" strata validates the influence of coercive factors and opens perspectives for public authorities to improve the transparency of firms' carbon information.

Suggested Citation

  • Benoît Jamet & Julien Bousquet & Antoine Masse, 2022. "National institutional context and voluntary carbon disclosure: An international study of the banking industry 1," Post-Print hal-05557308, HAL.
    • Handle: RePEc:hal:journl:hal-05557308
    Note: View the original document on HAL open archive server: https://hal.science/hal-05557308v1
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    Keywords

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    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • 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
    • Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy
    • 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
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages

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