Does Carbon Disclosure Drive Carbon Performance: An Empirical Analysis

Publikation: Beiträge in SammelwerkenAufsätze in KonferenzbändenForschungbegutachtet

Authors

With corporate disclosure of carbon emissions rapidly increasing, there is a long standing question as to whether and how environmental disclosure is associated with the development of environmental performance. Thelegitimacy and the management perspectives adopted in previous studies presentdifferent rationaleson this question. The legitimacy approach assumes that disclosure is rather a substitute for poorenvironmental performance whereas the management approach implies that disclosure may createorganizational pressure andincentivesfor companiesto improve performance.This paper examines these two rationales empirically for carbon disclosure and performance. Using a change analysis of Global 500 companies and their carbon emission and disclosure data released during 2008 and 2012, this study finds that the change of carbon disclosure levels is positively associated with the subsequent change of carbon performance (examined through total and Scope 1 carbon emission intensities). So regardless whether disclosure has been used as a legitimising tool for prior poor performance, this study confirms that carbon disclosure motivates companies and has been used as an “outside-in” driven opportunity to create subsequent change and improvement in carbon performance. However, the study also reveals that the association between the changes in carbon disclosure and performance is relatively weaker in high energy intensive firms.
OriginalspracheEnglisch
TitelFrom Sustainability Reporting to Sustainability Management Control : Proceedings of the 17th EMAN Conference 2014
Anzahl der Seiten5
ErscheinungsortRotterdam
VerlagEnvironmental and Sustainability Management Accounting Network
Erscheinungsdatum2014
ISBN (elektronisch)9789056770006
PublikationsstatusErschienen - 2014
Veranstaltung17th EMAN Conference 2014 : "From Sustainability Reporting to Sustainability Management Control" - Rotterdam, Niederlande
Dauer: 27.03.201428.03.2014
Konferenznummer: 17
http://eman-eu.org/conferences/rotterdem-2014/

Zuletzt angesehen

Publikationen

  1. Intentions to adopt photovoltaic systems depend on homeowners' expected personal gains and behavior of peers
  2. Technological opportunities and their rejection
  3. Junge Relationships in Measurement Data for Cyclic Siloxanes in Air
  4. Lichtdouble
  5. Microstructural evolution of Mg–14Gd–0.4Zr alloy during compressive creep
  6. Looking at Figures and Fabrics with a ‘Period Eye’
  7. Replik
  8. Emotion Regulation of Car Drivers by the Physical and Psychological Parameters of Music
  9. Are Levels of Democracy Influenced by Mass Attitudes
  10. Export entry and exit by German firms
  11. Executive Power
  12. Das Wissen des Profils
  13. Wieder im Blick
  14. Response to David B. Brooks
  15. Micro-econometric studies of international firm activities and firm performance
  16. Botar fé no axé
  17. Gender equality salience, backlash and radical right voting in the gender-equal context of Sweden
  18. Body Techniques of Vulnerability
  19. Teaching about sustainability through inquiry-based science in Irish primary classrooms
  20. Nonprofit-Organizations and Society
  21. Polarisierung von Einkommen und Vermögen
  22. Leadership in distributed organisations
  23. Assessment Centers
  24. The programme on ecosystem change and society (PECS) – a decade of deepening social-ecological research through a place-based focus
  25. Mechanical and corrosive properties of two magnesium wires
  26. A Cultural Analysis of the Economy of Affection and the Uncaptured Peasantry in Tanzania
  27. Inter-annual rainfall variability in Central Asia - A contribution to the discussion on the importance of environmental stochasticity in drylands
  28. We´ve Been Here Before
  29. Connecting feedback to self-efficacy
  30. Toward a Design Compendium for Metal Binder Jetting
  31. Insensible and Inexplicable