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Employee stock ownership and voluntary carbon disclosure

Author

Listed:
  • Joseph Abdelnour

    (ESSCA - School of Management, CERGAM - Centre d'Études et de Recherche en Gestion d'Aix-Marseille - AMU - Aix Marseille Université - UTLN - Université de Toulon)

  • Nicolas Aubert

    (CERGAM - Centre d'Études et de Recherche en Gestion d'Aix-Marseille - AMU - Aix Marseille Université - UTLN - Université de Toulon, INSEEC - Institut des hautes études économiques et commerciales | School of Business and Economics)

  • Walid Ben-Amar

    (University of Ottawa [Ottawa])

Abstract

This paper investigates the relationship between Employee Stock Ownership (ESO) and voluntary carbon disclosures. Given that previous research has shown the beneficial effects of ESO on work attitudes and corporate performance, we link ESO and board representation with the attributes of voluntary climate-related disclosures. We use three proxies to capture these attributes: corporate decisions to respond to the Carbon Disclosure Project (CDP) annual questionnaire; corporate decisions to make responses publicly available, and the quality of a firm's disclosures on climate-change-related risks and strategies to mitigate them. Our results show a positive association between ESO and decisions to both answer the CDP questionnaire, and make responses publicly available. In contrast, ESO does not seem to impact carbon disclosure quality. The findings contribute to the ongoing debate on the determinants of voluntary climate change disclosures, highlighting the importance of ESO to enhance the transparency of voluntary disclosures of climate change business impacts.

Suggested Citation

  • Joseph Abdelnour & Nicolas Aubert & Walid Ben-Amar, 2023. "Employee stock ownership and voluntary carbon disclosure," Post-Print halshs-04094880, HAL.
    • Handle: RePEc:hal:journl:halshs-04094880
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-04094880
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    Keywords

    employee stock ownership; carbon disclosure; climate change; sustainability; carbon disclosure project;
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