IDEAS home Printed from https://ideas.repec.org/r/taf/euract/v17y2008i4p719-745.html
   My bibliography  Save this item

Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Mario La Torre & Annarita Trotta & Helen Chiappini & Alessandro Rizzello, 2019. "Business Models for Sustainable Finance: The Case Study of Social Impact Bonds," Sustainability, MDPI, vol. 11(7), pages 1-23, March.
  2. Moshe Maor, 2017. "Policy entrepreneurs in policy valuation processes: The case of the Coalition for Environmentally Responsible Economies," Environment and Planning C, , vol. 35(8), pages 1401-1417, December.
  3. Simona Galletta & Sebastiano Mazzù & Valeria Naciti & Carlo Vermiglio, 2021. "Sustainable development and financial institutions: Do banks' environmental policies influence customer deposits?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 643-656, January.
  4. Othar Kordsachia & Maximilian Focke & Patrick Velte, 2022. "Do sustainable institutional investors contribute to firms’ environmental performance? Empirical evidence from Europe," Review of Managerial Science, Springer, vol. 16(5), pages 1409-1436, July.
  5. Zhitao Xu & Adel Elomri & Shaligram Pokharel & Fatih Mutlu, 2019. "The Design of Green Supply Chains under Carbon Policies: A Literature Review of Quantitative Models," Sustainability, MDPI, vol. 11(11), pages 1-20, May.
  6. Lamperti, Francesco & Bosetti, Valentina & Roventini, Andrea & Tavoni, Massimo & Treibich, Tania, 2021. "Three green financial policies to address climate risks," Journal of Financial Stability, Elsevier, vol. 54(C).
  7. Andrew, Jane & Cortese, Corinne, 2013. "Free market environmentalism and the neoliberal project: The case of the Climate Disclosure Standards Board," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 397-409.
  8. Ziegler, Andreas & Busch, Timo & Hoffmann, Volker H., 2011. "Disclosed corporate responses to climate change and stock performance: An international empirical analysis," Energy Economics, Elsevier, vol. 33(6), pages 1283-1294.
  9. Mariem Kchaich Ep Chedli, 2016. "The Impact of Social Partnership on the Environment," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, vol. 5(4), pages 6-23, December.
  10. Hua Yin & Mingyu Li & Yuan Ma & Qiang Zhang, 2019. "The Relationship between Environmental Information Disclosure and Profitability: A Comparison between Different Disclosure Styles," IJERPH, MDPI, vol. 16(9), pages 1-14, May.
  11. Rong He & Le Luo & Abul Shamsuddin & Qingliang Tang, 2022. "Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 261-298, March.
  12. Olivier Boiral & Marie‐Christine Brotherton & Léo Rivaud & David Talbot, 2022. "Comparing the uncomparable? An investigation of car manufacturers' climate performance," Business Strategy and the Environment, Wiley Blackwell, vol. 31(5), pages 2213-2229, July.
  13. Binh Hoang Duc & Khang Do Ba, 2017. "Business responses to climate change: strategies for reducing greenhouse gas emissions in Vietnam," Asia Pacific Business Review, Taylor & Francis Journals, vol. 23(4), pages 596-620, August.
  14. 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.
  15. Jayanthi Kumarasiri & Christine Jubb, 2017. "Framing of Climate Change Impacts and Use of Management Accounting Practices," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 13(2), pages 45-68.
  16. Markus J. Milne & Suzana Grubnic, 2011. "Climate change accounting research: keeping it interesting and different," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(8), pages 948-977, October.
  17. Mumtaheena Anwar & Sohanur Rahman & Md. Nurul Kabir, 2021. "Does national carbon pricing policy affect voluntary environmental disclosures? A global evidence," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 23(2), pages 211-244, April.
  18. Evangeline O. Elijido-Ten & Peter Clarkson, 2019. "Going Beyond Climate Change Risk Management: Insights from the World’s Largest Most Sustainable Corporations," Journal of Business Ethics, Springer, vol. 157(4), pages 1067-1089, July.
  19. Peter Newell, 2020. "The business of rapid transition," Wiley Interdisciplinary Reviews: Climate Change, John Wiley & Sons, vol. 11(6), November.
  20. Mahmoudian, Fereshteh & Yu, Dongning & Lu, Jing & Nazari, Jamal A. & Herremans, Irene M., 2023. "Does cost of debt reflect the value of quality greenhouse gas emissions reduction efforts and disclosure?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
  21. Li Li & Quanqi Liu & Jun Wang & Xuefei Hong, 2019. "Carbon Information Disclosure, Marketization, and Cost of Equity Financing," IJERPH, MDPI, vol. 16(1), pages 1-14, January.
  22. Domenico Morrone & Rosamartina Schena & Danilo Conte & Candida Bussoli & Angeloantonio Russo, 2022. "Between saying and doing, in the end there is the cost of capital: Evidence from the energy sector," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 390-402, January.
  23. Melloni, Gaia, 2020. "Climate change reporting: a commentary on key issues," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 74(3), pages 312-323.
  24. Michael Mintrom & Joannah Luetjens, 2017. "Policy entrepreneurs and problem framing: The case of climate change," Environment and Planning C, , vol. 35(8), pages 1362-1377, December.
  25. Doda, Baran & Gennaioli, Caterina & Gouldson, Andy & Grover, David & Sullivan, Rory, 2015. "Are corporate carbon management practices reducing corporate carbon emissions?," LSE Research Online Documents on Economics 60816, London School of Economics and Political Science, LSE Library.
  26. Ishmael Tingbani & Lyton Chithambo & Venancio Tauringana & Nikolaos Papanikolaou, 2020. "Board gender diversity, environmental committee and greenhouse gas voluntary disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2194-2210, September.
  27. Ivan Ruiz Manuel & Kornelis Blok, 2023. "Quantitative evaluation of large corporate climate action initiatives shows mixed progress in their first half-decade," Nature Communications, Nature, vol. 14(1), pages 1-15, December.
  28. Binh Bui & Muhammad Nurul Houqe & Muhammad Kaleem Zahir-ul-Hassan, 2022. "Moderating effect of carbon accounting systems on strategy and carbon performance: a CDP analysis," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(4), pages 483-524, December.
  29. Walid Ben‐Amar & Mohamed Chelli, 2018. "What drives voluntary corporate water disclosures? The effect of country‐level institutions," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1609-1622, December.
  30. Ans Kolk & Paolo Perego, 2014. "Sustainable Bonuses: Sign of Corporate Responsibility or Window Dressing?," Journal of Business Ethics, Springer, vol. 119(1), pages 1-15, January.
  31. Guiliang Zha & Yongqing Li & Qingliang Tang, 2022. "Impacts of Emissions Trading Scheme Initiatives on Corporate Carbon Proactivity and Financial Performance," JRFM, MDPI, vol. 15(11), pages 1-18, November.
  32. Hélène Rainelli Weiss & Isabelle Huault, 2016. "Business as usual in Financial Markets? The creation of incommensurables as institutional maintenance work," Post-Print hal-01275254, HAL.
  33. Jannik Giesekam & Jonathan Norman & Alice Garvey & Sam Betts-Davies, 2021. "Science-Based Targets: On Target?," Sustainability, MDPI, vol. 13(4), pages 1-20, February.
  34. Yuchen Shen & Mohammad Tazul Islam & Michiyuki Yagi & Katsuhiko Kokubu, 2015. "How do firms' climate-related management and strategy affect climate change risks and opportunities awareness?," Discussion Papers 2015-26, Kobe University, Graduate School of Business Administration.
  35. Bento, Nuno & Gianfrate, Gianfranco, 2020. "Determinants of internal carbon pricing," Energy Policy, Elsevier, vol. 143(C).
  36. John Downie & Wendy Stubbs, 2012. "Corporate Carbon Strategies and Greenhouse Gas Emission Assessments: The Implications of Scope 3 Emission Factor Selection," Business Strategy and the Environment, Wiley Blackwell, vol. 21(6), pages 412-422, September.
  37. Kathleen Herbohn & Ru Gao & Peter Clarkson, 2019. "Evidence on Whether Banks Consider Carbon Risk in Their Lending Decisions," Journal of Business Ethics, Springer, vol. 158(1), pages 155-175, August.
  38. Roger L. Burritt & Stefan Schaltegger & Dimitar Zvezdov, 2011. "Carbon Management Accounting: Explaining Practice in Leading German Companies," Australian Accounting Review, CPA Australia, vol. 21(1), pages 80-98, March.
  39. Walid Ben‐Amar & Philip McIlkenny, 2015. "Board Effectiveness and the Voluntary Disclosure of Climate Change Information," Business Strategy and the Environment, Wiley Blackwell, vol. 24(8), pages 704-719, December.
  40. Alexandre Rodrigues da Silva & Claudia Brito Silva Cirani & Fernando Antonio Ribeiro Serra & Angélica Pigola & Priscila Rezende da Costa & Isabel Cristina Scafuto & Roberto Lima Ruas & Marcos Rogério , 2023. "Determining Factors on Green Innovation Adoption: An Empirical Study in Brazilian Agribusiness Firms," Sustainability, MDPI, vol. 15(7), pages 1-23, April.
  41. Parvez Mia & Tarek Rana & Lutfa Tilat Ferdous, 2021. "Government Reform, Regulatory Change and Carbon Disclosure: Evidence from Australia," Sustainability, MDPI, vol. 13(23), pages 1-17, November.
  42. Theodore Metaxas & Maria Tsavdaridou, 2017. "Environmental Policy and CSR in Petroleum Refining Companies in Greece: Content and Global Reporting Initiative (GRI) Analysis," Journal of Environmental Assessment Policy and Management (JEAPM), World Scientific Publishing Co. Pte. Ltd., vol. 19(03), pages 1-29, September.
  43. Daniel Kouloukoui & Ângelo Marcio Oliveira Sant'Anna & Sônia Maria da Silva Gomes & Marcia Mara de Oliveira Marinho & Pieter de Jong & Asher Kiperstok & Ednildo Andrade Torres, 2019. "Factors influencing the level of environmental disclosures in sustainability reports: Case of climate risk disclosure by Brazilian companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 791-804, July.
  44. Moliterni, Fabio, 2018. "Do Global Financial Markets Capitalise Sustainability? Evidence of a Quick Reversal," SAS: Society and Sustainability 274853, Fondazione Eni Enrico Mattei (FEEM).
  45. Simon Hartmann & Thomas Lindner & Jakob Müllner & Jonas Puck, 2022. "Beyond the nation-state: Anchoring supranational institutions in international business research," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 53(6), pages 1282-1306, August.
  46. Timo Busch & Matthew Johnson & Thomas Pioch, 2022. "Corporate carbon performance data: Quo vadis?," Journal of Industrial Ecology, Yale University, vol. 26(1), pages 350-363, February.
  47. Matt Wegener & Fayez A. Elayan & Sandra Felton & Jingyu Li, 2013. "Factors Influencing Corporate Environmental Disclosures," Accounting Perspectives, John Wiley & Sons, vol. 12(1), pages 53-73, March.
  48. Geoffrey Frost & Stewart Jones & Muchen Yu, 2023. "Voluntary Carbon Reporting Prediction: A Machine Learning Approach," Abacus, Accounting Foundation, University of Sydney, vol. 59(4), pages 1116-1166, December.
  49. Kleimeier, Stefanie & Viehs, Michael, 2021. "Pricing carbon risk: Investor preferences or risk mitigation?," Economics Letters, Elsevier, vol. 205(C).
  50. Mohammed Bouaddi & Mohamed A. K. Basuony & Neveen Noureldin, 2023. "The Heterogenous Effects of Carbon Emissions and Board Gender Diversity on a Firm’s Performance," Sustainability, MDPI, vol. 15(19), pages 1-20, October.
  51. Kanwalroop K. Dhanda & Joseph Sarkis & Dileep G. Dhavale, 2022. "Institutional and stakeholder effects on carbon mitigation strategies," Business Strategy and the Environment, Wiley Blackwell, vol. 31(3), pages 782-795, March.
  52. Halil Emre Akbaş & Seda Canikli, 2018. "Determinants of Voluntary Greenhouse Gas Emission Disclosure: An Empirical Investigation on Turkish Firms," Sustainability, MDPI, vol. 11(1), pages 1-24, December.
  53. Zahra Borghei-Ghomi & Philomena Leung, 2013. "An Empirical Analysis of the Determinants of Greenhouse Gas Voluntary Disclosure in Australia," Accounting and Finance Research, Sciedu Press, vol. 2(1), pages 110-110, February.
  54. Frank Hartmann & Paolo Perego & Anna Young, 2013. "Carbon Accounting: Challenges for Research in Management Control and Performance Measurement," Abacus, Accounting Foundation, University of Sydney, vol. 49(4), pages 539-563, December.
  55. Lee, Ki-Hoon & Min, Byung & Yook, Keun-Hyo, 2015. "The impacts of carbon (CO2) emissions and environmental research and development (R&D) investment on firm performance," International Journal of Production Economics, Elsevier, vol. 167(C), pages 1-11.
  56. Samuel Tang & David Demeritt, 2018. "Climate Change and Mandatory Carbon Reporting: Impacts on Business Process and Performance," Business Strategy and the Environment, Wiley Blackwell, vol. 27(4), pages 437-455, May.
  57. Daniel C. Matisoff & Douglas S. Noonan & John J. O'Brien, 2013. "Convergence in Environmental Reporting: Assessing the Carbon Disclosure Project," Business Strategy and the Environment, Wiley Blackwell, vol. 22(5), pages 285-305, July.
  58. Fabio Moliterni, 2018. "Do Global Financial Markets Capitalise Sustainability? Evidence of a Quick Reversal," Working Papers 2018.25, Fondazione Eni Enrico Mattei.
  59. Apergis, Nicholas & Eleftheriou, Sofia & Payne, James E., 2013. "The relationship between international financial reporting standards, carbon emissions, and R&D expenditures: Evidence from European manufacturing firms," Ecological Economics, Elsevier, vol. 88(C), pages 57-66.
  60. Thomas A. Tsalis & Ioannis E. Nikolaou, 2017. "Assessing the Effects of Climate Change Regulations on the Business Community: A System Dynamic Approach," Business Strategy and the Environment, Wiley Blackwell, vol. 26(6), pages 826-843, September.
  61. Philipp Pattberg, 2017. "The emergence of carbon disclosure: Exploring the role of governance entrepreneurs," Environment and Planning C, , vol. 35(8), pages 1437-1455, December.
  62. Mao-Chang Wang & Zhe Chen, 2022. "The relationship among environmental performance, R&D expenditure and corporate performance: using simultaneous equations model," Quality & Quantity: International Journal of Methodology, Springer, vol. 56(4), pages 2675-2689, August.
  63. Anne-Kathrin Weber, 2018. "The revival of the Honourable Merchant? Analysing private forest governance at firm level," International Environmental Agreements: Politics, Law and Economics, Springer, vol. 18(4), pages 619-634, August.
  64. Pinglin He & Huayu Shen & Ying Zhang & Jing Ren, 2019. "External Pressure, Corporate Governance, and Voluntary Carbon Disclosure: Evidence from China," Sustainability, MDPI, vol. 11(10), pages 1-20, May.
  65. Daniel Matisoff, 2012. "Privatizing Climate Change Policy: Is there a Public Benefit?," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 53(3), pages 409-433, November.
  66. Kimitaka Nishitani & Katsuhiko Kokubu, 2012. "Why Does the Reduction of Greenhouse Gas Emissions Enhance Firm Value? The Case of Japanese Manufacturing Firms," Business Strategy and the Environment, Wiley Blackwell, vol. 21(8), pages 517-529, December.
  67. Kimitaka Nishitani & Shinji Kaneko & Satoru Komatsu & Hidemichi Fujii, 2011. "Firm's reduction of greenhouse gas emissions and economic performance: analyzing effects through demand and productivity," IDEC DP2 Series 1-1, Hiroshima University, Graduate School for International Development and Cooperation (IDEC).
  68. Christian C. Blanco, 2021. "Supply Chain Carbon Footprinting and Climate Change Disclosures of Global Firms," Production and Operations Management, Production and Operations Management Society, vol. 30(9), pages 3143-3160, September.
  69. Damilola Adeyeye & Adeyemi Olusola & Israel Ropo Orimoloye & Sudhir Kumar Singh & Samuel Adelabu, 2023. "Carbon footprint assessment and mitigation scenarios: a benchmark model for GHG indicator in a Nigerian University," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(2), pages 1361-1382, February.
  70. Jayme Walenta, 2020. "Climate risk assessments and science‐based targets: A review of emerging private sector climate action tools," Wiley Interdisciplinary Reviews: Climate Change, John Wiley & Sons, vol. 11(2), March.
  71. Burkard Eberlein & Dirk Matten, 2009. "Business Responses to Climate Change Regulation in Canada and Germany: Lessons for MNCs from Emerging Economies," Journal of Business Ethics, Springer, vol. 86(2), pages 241-255, March.
  72. Aarti Gupta, 2010. "Transparency to What End? Governing by Disclosure through the Biosafety Clearing House," Environment and Planning C, , vol. 28(1), pages 128-144, February.
  73. Jonatan Pinkse & Ans Kolk, 2012. "Addressing the climate change sustainable development nexus: the role of multi-stakeholder partnerships," Grenoble Ecole de Management (Post-Print) hal-00707337, HAL.
  74. Tauringana, Venancio & Chithambo, Lyton, 2015. "The effect of DEFRA guidance on greenhouse gas disclosure," The British Accounting Review, Elsevier, vol. 47(4), pages 425-444.
  75. Rashmeet Kaur & John Patsavellas & Yousef Haddad & Konstantinos Salonitis, 2023. "The Concept of Carbon Accounting in Manufacturing Systems and Supply Chains," Energies, MDPI, vol. 17(1), pages 1-17, December.
  76. David M. Herold & Ki-Hoon Lee, 2017. "The Influence of the Sustainability Logic on Carbon Disclosure in the Global Logistics Industry: The Case of DHL, FDX and UPS," Sustainability, MDPI, vol. 9(4), pages 1-21, April.
  77. David Talbot & Olivier Boiral, 2015. "Strategies for Climate Change and Impression Management: A Case Study Among Canada’s Large Industrial Emitters," Journal of Business Ethics, Springer, vol. 132(2), pages 329-346, December.
  78. Julián Andres Díaz Tautiva & Joana Huaman & Roberto D. Ponce Oliva, 2024. "Trends in research on climate change and organizations: a bibliometric analysis (1999–2021)," Management Review Quarterly, Springer, vol. 74(1), pages 227-261, February.
  79. Philipp Pattberg, 2012. "How Climate Change Became a Business Risk: Analyzing Nonstate Agency in Global Climate Politics," Environment and Planning C, , vol. 30(4), pages 613-626, August.
  80. Yang Stephanie Liu & Xiaoyan Zhou & Jessica Yang & Andreas Hoepner, 2016. "Corporate Carbon Emission and Financial Performance: Does Carbon Disclosure Mediate the Relationship in the UK?," ICMA Centre Discussion Papers in Finance icma-dp2016-03, Henley Business School, University of Reading.
  81. Franck Aggeri & Morgane Le Breton, 2016. "The regulation of transparency in the field of CSR," Post-Print halshs-01368029, HAL.
  82. Mahmoudian, Fereshteh & Lu, Jing & Yu, Dongning & Nazari, Jamal A. & Herremans, Irene M., 2021. "Inter-and intra-organizational stakeholder arrangements in carbon management accounting," The British Accounting Review, Elsevier, vol. 53(1).
  83. Baran Doda & Caterina Gennaioli & Andy Gouldson & David Grover & Rory Sullivan, 2016. "Are Corporate Carbon Management Practices Reducing Corporate Carbon Emissions?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 23(5), pages 257-270, September.
  84. Frederik Dahlmann & Layla Branicki & Stephen Brammer, 2017. "‘Carrots for Corporate Sustainability’: Impacts of Incentive Inclusiveness and Variety on Environmental Performance," Business Strategy and the Environment, Wiley Blackwell, vol. 26(8), pages 1110-1131, December.
  85. Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica, 2015. "CSR reporting practices and the quality of disclosure: An empirical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 59-78.
  86. Jiang, Yan & Luo, Le & Xu, JianFeng & Shao, XiaoRui, 2021. "The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(3).
  87. Qingliang Tang & Le Luo, 2014. "Carbon Management Systems and Carbon Mitigation," Australian Accounting Review, CPA Australia, vol. 24(1), pages 84-98, March.
  88. Bui, Binh & de Villiers, Charl, 2017. "Business strategies and management accounting in response to climate change risk exposure and regulatory uncertainty," The British Accounting Review, Elsevier, vol. 49(1), pages 4-24.
  89. Mahapatra, Santosh K. & Schoenherr, Tobias & Jayaram, Jayanth, 2021. "An assessment of factors contributing to firms’ carbon footprint reduction efforts," International Journal of Production Economics, Elsevier, vol. 235(C).
  90. Sun Ae Kim & Jong Dae Kim, 2022. "Voluntary Carbon Disclosure (VCD) Strategy under the Korean ETS: With the Interaction among Carbon Performance, Foreign Sales Ratio and Media Visibility," IJERPH, MDPI, vol. 19(18), pages 1-19, September.
  91. Talbot, David & Boiral, Olivier, 2013. "Can we trust corporates GHG inventories? An investigation among Canada's large final emitters," Energy Policy, Elsevier, vol. 63(C), pages 1075-1085.
  92. Tsalis, Thomas A. & Nikolaou, Ioannis E. & Konstantakopoulou, Fotini & Zhang, Ying & Evangelinos, Konstantinos I., 2020. "Evaluating the corporate environmental profile by analyzing corporate social responsibility reports," Economic Analysis and Policy, Elsevier, vol. 66(C), pages 63-75.
  93. Sohanur Rahman & Tehmina Khan & Pavithra Siriwardhane, 2019. "Sustainable development carbon pricing initiative and voluntary environmental disclosures quality," Business Strategy and the Environment, Wiley Blackwell, vol. 28(6), pages 1072-1082, September.
  94. David M. Herold, 2018. "Has Carbon Disclosure Become More Transparent in the Global Logistics Industry? An Investigation of Corporate Carbon Disclosure Strategies Between 2010 and 2015," Logistics, MDPI, vol. 2(3), pages 1-16, July.
  95. Walid Ben-Amar & Millicent Chang & Philip McIlkenny, 2017. "Board Gender Diversity and Corporate Response to Sustainability Initiatives: Evidence from the Carbon Disclosure Project," Journal of Business Ethics, Springer, vol. 142(2), pages 369-383, May.
  96. Zahra Borghei, 2021. "Carbon disclosure: a systematic literature review," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5255-5280, December.
  97. Albitar, Khaldoon & Al-Shaer, Habiba & Liu, Yang Stephanie, 2023. "Corporate commitment to climate change: The effect of eco-innovation and climate governance," Research Policy, Elsevier, vol. 52(2).
  98. Matisoff, Daniel C., 2013. "Different rays of sunlight: Understanding information disclosure and carbon transparency," Energy Policy, Elsevier, vol. 55(C), pages 579-592.
  99. Yongjun Tang & Jun Zhu & Wenchao Ma & Mengxue Zhao, 2022. "A Study on the Impact of Institutional Pressure on Carbon Information Disclosure: The Mediating Effect of Enterprise Peer Influence," IJERPH, MDPI, vol. 19(7), pages 1-23, March.
  100. Fan, Hanlu & Tang, Qingliang & Pan, Lipeng, 2021. "An international study of carbon information asymmetry and independent carbon assurance," The British Accounting Review, Elsevier, vol. 53(1).
  101. Radhakrishnan, Suresh & Tsang, Albert & Liu, Rubing, 2018. "A Corporate Social Responsibility Framework for Accounting Research," The International Journal of Accounting, Elsevier, vol. 53(4), pages 274-294.
  102. Carmela Gulluscio & Pina Puntillo & Valerio Luciani & Donald Huisingh, 2020. "Climate Change Accounting and Reporting: A Systematic Literature Review," Sustainability, MDPI, vol. 12(13), pages 1-31, July.
  103. Du Rietz, Sabina, 2014. "When accounts become information: A study of investors’ ESG analysis practice," Scandinavian Journal of Management, Elsevier, vol. 30(4), pages 395-408.
  104. Michaela Rankin & Carolyn Windsor & Dina Wahyuni, 2011. "An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(8), pages 1037-1070, October.
  105. Shaofu Du & Li Hu & Li Wang, 2017. "Low-carbon supply policies and supply chain performance with carbon concerned demand," Annals of Operations Research, Springer, vol. 255(1), pages 569-590, August.
  106. Dayuan Li & Min Huang & Shenggang Ren & Xiaohong Chen & Lutao Ning, 2018. "Environmental Legitimacy, Green Innovation, and Corporate Carbon Disclosure: Evidence from CDP China 100," Journal of Business Ethics, Springer, vol. 150(4), pages 1089-1104, July.
  107. Campbell, David & Slack, Richard, 2011. "Environmental disclosure and environmental risk: Sceptical attitudes of UK sell-side bank analysts," The British Accounting Review, Elsevier, vol. 43(1), pages 54-64.
  108. Breeda Comyns, 2016. "Determinants of GHG Reporting: An Analysis of Global Oil and Gas Companies," Journal of Business Ethics, Springer, vol. 136(2), pages 349-369, June.
  109. Tesfaye T. Lemma & Martin Feedman & Mthokozisi Mlilo & Jin Dong Park, 2019. "Corporate carbon risk, voluntary disclosure, and cost of capital: South African evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 28(1), pages 111-126, January.
  110. Chaiyapa, Warathida & Esteban, Miguel & Kameyama, Yasuko, 2018. "Why go green? Discourse analysis of motivations for Thailand's oil and gas companies to invest in renewable energy," Energy Policy, Elsevier, vol. 120(C), pages 448-459.
  111. 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.
  112. Lily Hsueh, 2019. "Opening up the firm: What explains participation and effort in voluntary carbon disclosure by global businesses? An analysis of internal firm factors and dynamics," Business Strategy and the Environment, Wiley Blackwell, vol. 28(7), pages 1302-1322, November.
  113. Qingxia (Jenny) Wang, 2023. "Financial effects of carbon risk and carbon disclosure: A review," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4175-4219, December.
  114. Hassan, Enas A. & Rankin, Michaela & Lu, Wei, 2014. "The Development of Accounting Regulation in Iraq and the IFRS Adoption Decision: An Institutional Perspective," The International Journal of Accounting, Elsevier, vol. 49(3), pages 371-390.
  115. Aline Grahn, 2020. "Precision and Manipulation of Non‐financial Information: The Curious Case of Environmental Liability," Abacus, Accounting Foundation, University of Sydney, vol. 56(4), pages 495-534, December.
  116. Le Luo & Qingliang Tang & Hanlu Fan & Jamie Ayers, 2023. "Corporate carbon assurance and the quality of carbon disclosure," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 657-690, March.
  117. David Talbot & Olivier Boiral, 2018. "GHG Reporting and Impression Management: An Assessment of Sustainability Reports from the Energy Sector," Journal of Business Ethics, Springer, vol. 147(2), pages 367-383, January.
  118. Jongjin Sohn & Jongseon Lee & Nami Kim, 2020. "Going Green Inside and Out: Corporate Environmental Responsibility and Financial Performance under Regulatory Stringency," Sustainability, MDPI, vol. 12(9), pages 1-23, May.
  119. Tiberio Daddi & Niccolò Maria Todaro & Maria Rosa De Giacomo & Marco Frey, 2018. "A Systematic Review of the Use of Organization and Management Theories in Climate Change Studies," Business Strategy and the Environment, Wiley Blackwell, vol. 27(4), pages 456-474, May.
  120. Kimitaka Nishitani & Shinji Kaneko & Satoru Komatsu & Hidemichi Fujii, 2014. "How does a firm’s management of greenhouse gas emissions influence its economic performance? Analyzing effects through demand and productivity in Japanese manufacturing firms," Journal of Productivity Analysis, Springer, vol. 42(3), pages 355-366, December.
  121. Chaiyapa, Warathida & Esteban, Miguel & Kameyama, Yasuko, 2016. "Sectoral approaches establishment for climate change mitigation in Thailand upstream oil and gas industry," Energy Policy, Elsevier, vol. 94(C), pages 204-213.
  122. Morgane Le Breton & Franck Aggeri, 2016. "The regulation of CSR by means of transparency standards," Post-Print hal-01368035, HAL.
  123. Wang, Haifei & Guo, Ting & Tang, Qingliang, 2021. "The effect of national culture on corporate green proactivity," Journal of Business Research, Elsevier, vol. 131(C), pages 140-150.
  124. Konstantinos Evangelinos & Ioannis Nikolaou & Walter Leal Filho, 2015. "The Effects of Climate Change Policy on the Business Community: A Corporate Environmental Accounting Perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(5), pages 257-270, September.
  125. Luo, Le & Tang, Qingliang, 2014. "Does voluntary carbon disclosure reflect underlying carbon performance?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(3), pages 191-205.
  126. Olivier Boiral & Jean‐François Henri & David Talbot, 2012. "Modeling the Impacts of Corporate Commitment on Climate Change," Business Strategy and the Environment, Wiley Blackwell, vol. 21(8), pages 495-516, December.
  127. Matthew M Haigh & Matthew A Shapiro, 2013. "Do Environmental Policy Instruments Influence Fiduciaries' Decisions?," Environment and Planning A, , vol. 45(4), pages 853-871, April.
  128. Eliwa, Yasser & Aboud, Ahmed & Saleh, Ahmed, 2021. "ESG practices and the cost of debt: Evidence from EU countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
  129. Jason Thistlethwaite & Matthew Paterson, 2016. "Private governance and accounting for sustainability networks," Environment and Planning C, , vol. 34(7), pages 1197-1221, November.
  130. Christopher Marquis & Michael W. Toffel & Yanhua Zhou, 2011. "Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing," Harvard Business School Working Papers 11-115, Harvard Business School, revised Jul 2015.
  131. Moore, David R.J., 2011. "Structuration theory: The contribution of Norman Macintosh and its application to emissions trading," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 212-227.
  132. 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.
  133. Elizabeth Stanny, 2013. "Voluntary Disclosures of Emissions by US Firms," Business Strategy and the Environment, Wiley Blackwell, vol. 22(3), pages 145-158, March.
  134. Antonio J. Mateo‐Márquez & José M. González‐González & Constancio Zamora‐Ramírez, 2021. "The influence of countries' climate change‐related institutional profile on voluntary environmental disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 1357-1373, February.
  135. Francisco Ascui & Heather Lovell, 2011. "As frames collide: making sense of carbon accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(8), pages 978-999, October.
  136. Sadiye Oktay & Serdar Bozkurt & Kübra Yazıcı, 2021. "The Relationship Between Carbon Disclosure Project Scores and Global 500 Companies: A Perspective From National Culture," SAGE Open, , vol. 11(2), pages 21582440211, May.
  137. 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.
  138. Ans Kolk & Jonatan Pinkse, 2010. "The integration of corporate governance in corporate social responsibility disclosures," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(1), pages 15-26, January.
  139. Jose-Manuel Prado-Lorenzo & Isabel-Maria Garcia-Sanchez, 2010. "The Role of the Board of Directors in Disseminating Relevant Information on Greenhouse Gases," Journal of Business Ethics, Springer, vol. 97(3), pages 391-424, December.
  140. Shawn Pope & Arild Wæraas, 2016. "CSR-Washing is Rare: A Conceptual Framework, Literature Review, and Critique," Journal of Business Ethics, Springer, vol. 137(1), pages 173-193, August.
  141. Su‐Yol Lee & Yun‐Seon Park & Robert D. Klassen, 2015. "Market Responses to Firms' Voluntary Climate Change Information Disclosure and Carbon Communication," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(1), pages 1-12, January.
  142. Benzheng Li & Yongkui Shi & Jian Hao & Chengyun Ma & Chuming Pang & Huidi Yang, 2022. "Research on a Carbon Emission Calculation Model and Method for an Underground Fully Mechanized Mining Process," Energies, MDPI, vol. 15(8), pages 1-15, April.
  143. Mohammad Badrul Muttakin & Tarek Rana & Dessalegn Getie Mihret, 2022. "Democracy, national culture and greenhouse gas emissions: An international study," Business Strategy and the Environment, Wiley Blackwell, vol. 31(7), pages 2978-2991, November.
  144. Blanco, Christian C. & Caro, Felipe & Corbett, Charles J., 2020. "Do carbon abatement opportunities become less profitable over time? A global firm-level perspective using CDP data," Energy Policy, Elsevier, vol. 138(C).
  145. 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.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.