A Comparative Analysis of Carbon Reporting by Electricity Generating Companies in China, India, and Japan

Bahari, Norhabibi Aishah Shaiful; Alrazi, Bakhtiar; Husin, Norhayati Mat

doi:10.1016/s2212-5671(16)00011-3

Cited by 23 publications

(23 citation statements)

References 16 publications

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“…"CSR describes the responsibilities of a firm for economic gains, society and the environment" The extent of reporting in the usage of renewables Sartori et al, 2017;Sidhoum and Serra, 2017;Talbot and Boiral, 2018;Bahari et al, 2016;Camargos et al, 2014;Kraft et al, 2018;Traxler and Greiling, 2019;Vasile and Camelia, 2014 CSR2 The extent of reporting in the reduction of greenhouse gas emissions CSR3…”

Section: Methodsmentioning

confidence: 99%

Role of Corporate Social Responsibility in Sustainable Energy Development in Emerging Economy

Huan²,

Hong³

2021

IJEEP

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This research aims to evaluate the impact of corporate social responsibility (CSR) on sustainable energy development (SED) by developing the role of mediating variables such as usage of renewable energy resources (URR) and sustainable energy supply (SES). We use qualitative and quantitative technique such as Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze the data of collection from experts, economists, executives in Vietnam in 2020. The study has proved the corporate social responsibility (CSR) affecting directly to the sustainable energy development (SED). Besides, the findings suggest a positively significant impact of both sustaining energy supply (SES) and the usage of renewable energy resources (URR) on sustainable energy development (SED). Thus, the research brings the whole view of corporate social responsibility affects to the sustainable energy development (SED) through the URR and SES. This study contributed empirical work in the literature of corporate social responsibility, renewable energy, sustainable energy supply (SES) and sustainable energy development (SED). The outcomes of this study can be used by policy makers, economists, top management in the governmental office and even the corporate. A mediating role of SES as a value-added contribution to this study and can be consolidated and strengthened more in coming research.

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Section: Methodsmentioning

confidence: 99%

Role of Corporate Social Responsibility in Sustainable Energy Development in Emerging Economy

Huan²,

Hong³

2021

IJEEP

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“…Corporate social responsibility (CSR) allows utilities to deal with the challenges of sustainable development, including climate change, and implement sustainable business practices and CSR reporting [10]. The analysis of CSR practices of energy utilities in various world countries (Brazil [7,8], Poland [9], The US [10,11], China [12,13], India, and Japan [14], and groups of countries [15][16][17][18]), indicated the importance of CSR for dealing with the major risks and challenges that the energy sector is facing, i.e., corruption risks [19][20][21][22] and other important drivers like competition [36][37][38], reputation [40], customers loyalty [41][42][43][44][45][46][47][48][49][50][51][52][53], and policies [39,[53][54][55], etc.…”

Section: Literature Reviewmentioning

confidence: 99%

“…There are only a few studies dealing with corporate social responsibility and CSR reporting practices of energy utilities in several countries: Brazil [7,8], Poland [9], The US [10,11], China [12,13], India, and Japan [14], as well as in some other countries [15][16][17][18]. However, most of those studies do not provide a clear understanding of linkages between corporate social responsibility and its implications for sustainable energy development.…”

Section: Introductionmentioning

confidence: 99%

Comparative Review of Corporate Social Responsibility of Energy Utilities and Sustainable Energy Development Trends in the Baltic States

Ren

Yao

et al. 2019

Energies

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This paper aims at developing the theoretical framework for linking the CSR of energy utilities with sustainable energy development achievements and at applying this framework in selected countries. The main issues of CSR relevant to the energy sector are discussed, and a comparative analysis of CSR reports of energy utilities and sustainable energy development trends in the Baltic States (Lithuania, Latvia, and Estonia) is performed based on the developed framework. There are three main interlinked sustainable energy development targets: increase in energy efficiency, the use of renewable energy sources, and GHG emission reduction. The significance of CSR in the energy sector is underlined based on the literature review, and the state policies to promote CSR in the energy sector are discussed and critically assessed based on the case studies of three Baltic States. The CSR practices of energy utilities of the Baltic States were assessed and compared with sustainable energy development achievements in these countries, based on the analysis of sustainable energy development trends. Estonia achieved the best results in approaching all sustainable energy development targets and was ranked with the highest scores in CSR ranking among the Baltic States, followed by Lithuania. The results of the case studies demonstrate that the Baltic countries have achieved different results in sustainable energy development progress, and the role of energy utilities and their corporate sustainability practices may have huge impacts on the achievement of sustainable energy development targets.

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“…The authors concluded "[…] that the adopted sustainability concept, the adequacy to the GRI principles, the choice of indicators and the quality of the information reported are quite variable among different companies" (p. 127). Bahari et al (2016) analyzed the reporting of greenhouse gas emissions of electric generating companies in China, India and Japan. Thereby, the authors investigated information from annual reports, sustainability reports and websites.…”

Section: Sr By Electric Utilitiesmentioning

confidence: 99%

“…The study revealed that only 45 of 90 electric utilities published information about greenhouse gas emission. Moreover, Bahari et al (2016) found out that the reporting electric utilities provided little information.…”

Section: Sr By Electric Utilitiesmentioning

confidence: 99%

Sustainable public value reporting of electric utilities

Traxler

Greiling

2018

BJM

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Purpose The purpose of this paper is to investigate the status quo of Global Reporting Initiative (GRI)-based sustainable public value (SPV) reporting by electric utilities. Furthermore, the study attempts to find out whether a stock exchange listing and/or a public ownership are positively associated with electric utilities’ reporting regarding their contributions to a sustainable development (SD) or not. Design/methodology/approach An empirical analysis of sustainability reports published by electric utilities from 28 different countries all over the world is carried out. The investigation is based on a documentary analysis of 83 GRI G4 reports. Findings The findings show that electric utilities’ coverage of GRI indicators of the electric utilities sector disclosures varies between, as well as within, the different categories of the GRI guidelines and that the coverage of sector-specific indicators is often lacking behind the general coverage rates. Furthermore, the study reveals that a stock exchange listing is positively associated with electric utilities’ GRI-based SPV reporting. In contrast, public ownership does not show a significant association. Originality/value Electric utilities have a significant influence on SD. They operate in a regulated environment that is targeted at utilizing electric utilities for economic and environmental public policy objectives. Against that background, the study discusses which issues of SPV creation are reported by electric utilities that use the GRI guidelines and therefore brings together the public value (PV) and the sustainability community.

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A Comparative Analysis of Carbon Reporting by Electricity Generating Companies in China, India, and Japan

Cited by 23 publications

References 16 publications

Role of Corporate Social Responsibility in Sustainable Energy Development in Emerging Economy

Role of Corporate Social Responsibility in Sustainable Energy Development in Emerging Economy

Comparative Review of Corporate Social Responsibility of Energy Utilities and Sustainable Energy Development Trends in the Baltic States

Sustainable public value reporting of electric utilities

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