Accounting for climate change and the self-regulation of carbon disclosures

Andrew, Jane; Cortese, Corinne

doi:10.1016/j.accfor.2011.06.006

Cited by 133 publications

(114 citation statements)

References 23 publications

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“…In 2014, the latest year for which data are available to us, over 4500 companies from around 50 different countries participated in the CDP and disclosed detailed information about their management of climate changerelated issues. Despite this growth in data availability, the use and validity of CDP data in academic research remains contested (Andrew and Cortese 2011). To address these concerns, our sampling and research approach is based on the following observations and decisions.…”

Section: Samplementioning

confidence: 99%

“…Research suggests that the levels and forms of environmental pressures and opportunities are strongly associated with firm characteristics, including industry sector and size (Darnall et al 2010), and that these translate into variations of organizational commitment to environmental issues (Sharma 2000). This variation in the intensity and types of motives to address environmental impacts is mirrored in the voluntary adoption and implementation of environmental tools, practices, and initiatives such as (certified) environmental management systems (Boiral 2007), public commitments to act on environmental issues (Delmas and Montes-Sancho 2010), and disclosure of environmental achievements and impacts (Andrew and Cortese 2011;Hahn et al 2015). …”

Section: Introductionmentioning

confidence: 99%

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Managing Carbon Aspirations: The Influence of Corporate Climate Change Targets on Environmental Performance

2017

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Section: Samplementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Managing Carbon Aspirations: The Influence of Corporate Climate Change Targets on Environmental Performance

2017

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“… It is a reporting initiative [29][30] [32] and a source of data explored in the literature [31][33] [34].…”

Section: The Case Of Cdp An Environmental Reporting Initiative mentioning

confidence: 99%

The role of interoperability in sustainable decisions: the case of CDP

Mora-Rodriguez¹,

Preist²

2016

Proceedings of ICT for Sustainability 2016

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Abstract-Climate change, pollution, deforestation and water scarcity are important problems that human activities provoke. Business decisions and actions are the major causes of environmental degradation. Decisions based on broader aspects than financial ones are required to bring solutions to these environmental challenges. For that purpose, businesses need a transformation in their management and operations. The information is critical to ensure the decision-making process, in this study we present the corporate reporting ecosystem that businesses face today. The opportunities and pending challenges that this scenario of information signifies, and the role that the interoperability, understood as the ability to exchange and use information given a heterogeneous scenario of organisations and information, could play to achieve the business transformation, in the light of the European Framework for Interoperability (European Commission, 2015), are explored. CDP (formerly known as Carbon Disclosure Project) is the relevant case studied, as it is one of the most important environmental reporting initiatives in the world. In particular, we explore the role of interoperability in CDP through interviews with 17 CDP members.These respondents being a set of companies and their stakeholders, including investors, governments, scholars and NGOs. As a conclusion, we confirm that (1) interoperability has a role to play to empower more environmental actions in businesses; (2) specific characteristics of interoperability are demanded in legal, organisational, semantic and technical levels in order to consider environmental information in decisions; (3) the need for ICT solutions to tackle interoperability challenges is mainly required in the areas of data standardization, data connectivity and data integration with applications and processes.

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“…Studies exploring corporate disclosure of social and environmental issues vary, with some seeking to explore potential determinants of disclosure (Beck, Campbell, & Shrives, 2010;Bouten, Everaert, & Roberts, 2012). There are also debates about the advantages and disadvantages of voluntary versus compulsory social and environmental disclosure (Andrew & Cortese, 2011;Cowan & Deegan, 2011;Lodhia & Martin, 2012;Uddin & Holtedahl, 2013).…”

Section: Introductionmentioning

confidence: 99%

Disclosure on climate change: Analysing the UK ETS effects

Aguiar

Bebbington

2014

Accounting Forum

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HIGHLIGHTS• Study organisations that took part in the UK Emissions Trading Scheme (UK ETS).• Compare disclosure produced on climate change in annual and standalone reports.• Suggest a coding instrument based on a synthesis of disclosure recommendations.• UK ETS did influence corporate environmental disclosure on climate change.• Disclosures in annual and standalone reports are different and may be complementary.

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Accounting for climate change and the self-regulation of carbon disclosures

Cited by 133 publications

References 23 publications

Managing Carbon Aspirations: The Influence of Corporate Climate Change Targets on Environmental Performance

Managing Carbon Aspirations: The Influence of Corporate Climate Change Targets on Environmental Performance

The role of interoperability in sustainable decisions: the case of CDP

Disclosure on climate change: Analysing the UK ETS effects

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