Economic development and CSR assurance: Important drivers for carbon reporting… yet inefficient drivers for carbon management?

Román, Carmen Cordova; Zorio‐Grima, Ana; Merello, Paloma

doi:10.1016/j.techfore.2020.120424

Cited by 17 publications

(14 citation statements)

References 45 publications

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“…The argument is that women board members focus more on social and environmental issues [47,138,139]. Therefore, the evidence provided by this study contradicts studies that indicate that board gender diversity is positively related to environmental performance [44,[86][87][88] and reduced resource use and emissions [27,85,140]. These discrepancies can be explained by the complex relationship between board gender diversity and responsible practices [141], which may be determined by the unique characteristics of the context [142].…”

Section: Variablescontrasting

confidence: 72%

Environmental Performance of the Tourism Sector from a Gender Diversity Perspective

Torres

Gutiérrez-Fernández

Gallego-Sosa

2021

IJERPH

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The tourism sector is a driver of economic development characterised by its environmental impact. It is a prevalent part of the 2030 Agenda, given its potential to help meet the Sustainable Development Goals (SDGs). At the same time, board gender diversity is considered essential for companies to implement environmentally sustainable initiatives. However, analysis of the relationship between the role of women on boards and environmental performance has been neglected in the tourism literature. This paper adopts a novel approach to the study of this sector by analysing the relationship between gender diversity on the board of directors and companies’ environmental practices. A fixed effects model is estimated using an international sample of 120 listed tourism companies for the period 2002 to 2019. The results show that boards that are more gender diverse and have a greater female presence are associated with poorer environmental performance and a weaker implementation of policies and practices to reduce resource use and emissions. However, board gender diversity aids performance in environmental innovation.

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Section: Variablescontrasting

confidence: 72%

Environmental Performance of the Tourism Sector from a Gender Diversity Perspective

Torres

Gutiérrez-Fernández

Gallego-Sosa

2021

IJERPH

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“…Thus, companies work to submit their carbon disclosure reports to government agencies in various ways, the most important of which is the annual corporate reports, corporate social responsibility reports, sustainability reports, or specific organizational schemes (He et al, 2021). Some literature discusses the importance of carbon disclosure and the factors that contribute to motivating companies to submit carbon disclosure (Córdova Román et al, 2021;Mardini and Elleuch Lahyani, 2021;Adhikari and Zhou, 2022). However, some studies confirm that carbon disclosure in developed countries is much greater than disclosure in developing countries.…”

Section: Carbon Disclosurementioning

confidence: 99%

“…However, some studies confirm that carbon disclosure in developed countries is much greater than disclosure in developing countries. These are the result of several factors, the most important of which are the reports on sustainability, the policies on gender diversity, the presence of a corporate social responsibility committee, and the size of the company (Córdova Román et al, 2021). The results of a study by Kumar and Firoz (2020) show that the lack of mandatory procedures by governments requiring companies to submit carbon disclosure reports is one of the main factors that encourage nondisclosure reports.…”

Section: Carbon Disclosurementioning

confidence: 99%

“…Moreover, the result shows that carbon auditing can be used as one of the tools in economic and social reforms, which can enhance social, technical, and organizational innovation and contribute to enhancing sustainability. Córdova Román et al (2021) demonstrate that the company's guarantee is one of the primary motivators for disclosing of carbon emissions. The literature has dealt with the field of assurance not broadly, and therefore, future studies may work on conducting studies through which it is possible to understand and know about carbon assurance.…”

Section: Assurance Audit and Efficiency And Carbon Accountingmentioning

confidence: 99%

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Past, present, and future of carbon accounting: Insights from scholarly research

Hazaea

Al‐Matari²,

Alosaimi³

et al. 2023

Front. Energy Res.

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Although accounting functions have been expanded from traditional practices to recent practices, focusing on environmental, social, and governance issues, there is still a shortcoming in conceiving different approaches to creating organizational and human interaction with the environment. In this study, we review the existing research on carbon accounting from 1994 to July 2022 in order to examine its intellectual development and make recommendations for future studies. This study also discusses the scales, methodological choices, and major themes of carbon accounting research, including the most influential articles and top contributing countries, journals, theories, and institutions. The literature was retrieved from the Web of Science (WoS) and Scopus databases, in which 137 articles were obtained from 62 high-quality journals in accounting, environment, and economics. There has been a significant increase in recent years in the number of studies, with the majority taking place in the United Kingdom, Australia, and China, as compared to the United States. On the other hand, the results show that traditional theories, such as the theory of legitimacy, the theory of organization, and the theory of stakeholders, have been evaluated previously. Although a firm’s characteristics and consumer behavior play an important role in improving carbon efficiency, economic and behavioral theories have been underrepresented in the existing literature. Furthermore, it is found that carbon accounting research provides a mechanism through which carbon emissions can be measured and quantified and helps in knowing the emissions status of companies and making the necessary strategic decisions to achieve mitigation. Therefore, policymakers have to foster setting international standards that would compile firms to report their carbon strategies similar to the international financial reporting standards, allowing investors to verify and compare firms that perform well in terms of carbon reduction.

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“…The organizations are clear that one of the most important objectives for companies is to be able to have a favorable carbon performance for the planet, achieving net carbon emissions. This is a long-term objective and the first step to achieve it is to achieve homogeneity in the disclosure of carbon emissions (Córdova-Román et al, 2021).…”

Section: Carbon Disclosure Context (Cd)mentioning

confidence: 99%

¿Divulgar o no divulgar? Un análisis bibliométrico de la divulgación de carbono

Cumpean

Briseño

Castillo

2022

TCG

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El interés en el problema del cambio climático ha aumentado en todo el mundo, principalmente en las emisiones de carbono. El objetivo de este trabajo es identificar los autores, artículos, revistas y hallazgos principales en la literatura de la divulgación de carbono. Para ello, utilizamos un enfoque de revisión sistemática de literatura empleando la técnica de estudio bibliométrico para identificar algunos aspectos relevantes en la literatura. Con el apoyo de softwares como VOSviewer y biblioshiny de RStudio, analizamos la producción por año, autores, artículos y revistas más citadas. Presentamos los principales avances en el conocimiento de la divulgación de carbono, así como los conceptos más utilizados. Además, desarrollamos la conceptualización de la divulgación de carbono propuesta por Borghei (2021) enfocada en seis áreas y tendencias principales del campo: (i) Respuesta climática estratégica; (ii) Determinantes de la divulgación de carbono; (iii) Contabilidad de carbono; (iv) Garantía de divulgación de carbono; (v) Calidad de la divulgación de carbono; y (vi) Consecuencias de la divulgación de carbono. Llegamos a un consenso sobre el concepto de divulgación de carbono, además, de la mencionada conceptualización de Borghei (2021), destacamos principalmente la (i), (iv) y (v) para futuras investigaciones en gestión sobre el tema de divulgación de carbono.

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Economic development and CSR assurance: Important drivers for carbon reporting… yet inefficient drivers for carbon management?

Cited by 17 publications

References 45 publications

Environmental Performance of the Tourism Sector from a Gender Diversity Perspective

Environmental Performance of the Tourism Sector from a Gender Diversity Perspective

Past, present, and future of carbon accounting: Insights from scholarly research

¿Divulgar o no divulgar? Un análisis bibliométrico de la divulgación de carbono

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