skip to main content
Idioma:
Primo Search
Clear Search Box
Search in: Busca Geral
Busca Avançada
Busca por Índices

Factors influencing the disclosure of greenhouse gas emissions in companies world-wide

Prado-Lorenzo, José-Manuel ; Rodríguez-Domínguez, Luis ; Gallego-Álvarez, Isabel ; García-Sánchez, Isabel-María Dwyer, Rocky

Management decision, 2009-07, Vol.47 (7), p.1133-1157 [Periódico revisado por pares]

London: Emerald Group Publishing Limited

Texto completo disponível

Citações Citado por
  • Título:
    Factors influencing the disclosure of greenhouse gas emissions in companies world-wide
  • Autor: Prado-Lorenzo, José-Manuel ; Rodríguez-Domínguez, Luis ; Gallego-Álvarez, Isabel ; García-Sánchez, Isabel-María
  • Dwyer, Rocky
  • Assuntos: Annual reports ; Biodiversity ; Climate change ; Competition ; Content analysis ; Disclosure ; Emissions control ; Environmental management ; Global warming ; Greenhouse effect ; Greenhouse gases ; Hypotheses ; Kyoto Protocol ; Legitimacy ; Studies ; Sustainability ; Sustainability management ; Variables
  • É parte de: Management decision, 2009-07, Vol.47 (7), p.1133-1157
  • Notas: ObjectType-Article-2
    SourceType-Scholarly Journals-1
    ObjectType-Feature-1
    content type line 23
  • Descrição: Purpose - The purpose of this study is to analyse different factors behind the disclosure of corporate information on issues related to greenhouse gas emissions and climate change world-wide.Design methodology approach - The empirical analysis carried out was performed in two stages: analysis of the data obtained through content analysis and analysis of the factors that influence the disclosure of greenhouse gas emissions and climate change using a dependency model, a multiple linear regression. Several variables were introduced to represent the size of the companies, leverage, return on assets (ROA), return on equity (ROE) and Market-to-Book ratio. Also, other dummy variables have been incorporated: Kyoto Protocol, activity sector in which the company operates and inclusion in the Dow Jones Sustainability Index.Findings - The results obtained show a direct relationship between corporate size, its market capitalization and the disclosure of information in addition to proposed Global Reporting Initiative (GRI) indicators on greenhouse gas emissions. Conversely, an inverse relationship between ROE and disclosure is detected.Practical implications - The findings emphasize that the main quoted companies operating in industries related to greenhouse gas emissions typically reveal information on almost all the GRI core indicators as well as the additional items specifically proposed for this issue. Moreover, the results suggest a trend for companies to utilize information on greenhouse gas emissions as a mechanism that enables them to legitimise themselves with those groups that can be of benefit to them.Originality value - The paper has analysed the disclosure of greenhouse gas emissions and other information of importance to climate change in companies from different countries, some of which have ratified, approved, adhered to or accepted the Kyoto Protocol, and some of which have still not accepted it.
  • Editor: London: Emerald Group Publishing Limited
  • Idioma: Inglês
Voltar para lista de resultados

  • Realização: ABCD-USP USP   Logos de Redes Sociais: Freepik

Buscando em bases de dados remotas. Favor aguardar.