Does voluntary carbon disclosure reflect underlying carbon performance?

Luo, Le; Tang, Qingliang

doi:10.1016/j.jcae.2014.08.003

Cited by 287 publications

(407 citation statements)

References 74 publications

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“…They found that firms with better environmental performance are more likely to disclose environmental information and these firms also usually have better economic performance [22]. Luo and Tang (2014) examined the relationship between voluntary carbon disclosure and underlying carbon performance and found that carbon performance positively affects carbon disclosure, which supports the signaling theory [26]. The reasons why the above results are mixed may be because the relationship between environmental performance and environmental disclosure depends on whether firms operate in environmentally-sensitive industries or not [27].…”

Section: Environmental Performancementioning

confidence: 92%

Does a Board Chairman’s Political Connection Affect Green Investment?—From a Sustainable Perspective

et al. 2018

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Using a sample consisting of China's listed manufacturing companies which issue A-shares on the Shenzhen and Shanghai stock exchanges from 2008-2014, this study empirically tests the relationship between board chairman's political connections and the amount of energy conservation and emission reduction investment. The results show that the existence of politically-connected board chairmen positively affects green investment. In addition, marketization degrees negatively moderate the relationship between political connection and green investment, which supports an institutional logic perspective. The amount of redundant resources also has the same moderating effect, which is consistent with the resource exchange perspective.

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Section: Environmental Performancementioning

confidence: 92%

Does a Board Chairman’s Political Connection Affect Green Investment?—From a Sustainable Perspective

et al. 2018

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“…only an average of 2.23%. The relationship between size of the company and the level of climate change disclosure is positively associated (Nurunnabi, 2015;Luo & Tang, 2014;Meng et al, 2014). Large companies are disclosing more climate change related information in their annual reports in order to legitimize their position in the market (Meng et al, 2014;Patten, 2002).…”

Section: Literature Reviewmentioning

confidence: 99%

Climate Change Disclosures in the Annual Reports: Evidence from Bangladesh

Dey

Nakib²,

Dutta³

2017

AJFA

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This study examines the nature and extent of climate change disclosures in the corporate annual reports of the listed companies in Dhaka Stock Exchange, Bangladesh. For this purpose, annual reports related to the year 2014 of the sample 88 listed companies have been scrutinized. In regard to this study, content analysis approach has been conducted considering thirteen different disclosure issues regarding climate change. Our analysis provides the comprehension of below average climate change disclosure practices by the Bangladeshi

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“…There is growing scientific evidence that carbon emissions are the major cause of global warming, which is a serious threat to the quality of human lives (Lash and Wellington, 2007;Allen et al, 2009;Luo, et al, 2012;Luo and Tang, 2014a;Luo and Tang, 2014b). According to the Intergovernmental Panel on Climate Change (IPCC), average temperatures have already risen by 0.85 0 C since 1880 (Luo and Tang, 2016).…”

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confidence: 99%