Although stakeholder theory is widely accepted in environmental disclosure research, empirical evidence about the role of stakeholders in firms’ disclosure is still scarce. The authors address this issue for a setting of carbon disclosure. Our international sample comprises the Carbon Disclosure Project (CDP) Global 500, S&P 500, and FTSE 350 reports from 2008 to 2011, resulting in a total of 1,120 firms with 3,631 firm-year observations. The authors apply Tobit regressions to analyze the relationship between carbon disclosure and the relevance of the following stakeholder groups: government, general public, media, employees, and customers. Our results confirm that in addition to carbon performance, all stakeholders are associated with carbon disclosure. Only one stakeholder group (government) acts as a moderator for the relationship between carbon performance and carbon disclosure. Furthermore, the authors find that carbon performance but not the affiliation to a carbon-intensive industry acts as a moderator between stakeholder relevance and carbon disclosure.
Low carbon transitions have been predominantly analysed using quantitative methods, mostly building on present and forecasted data of social metabolism. This paper addresses both the economic and social dimensions of low carbon emissions by analysing the presence of socio-environmental conflicts in Germany. These conflicts appear to be a consequence of unsustainable policies targeting firms' planning and behaviour, mainly based on neoclassical economic thinking and stakeholders unwilling to accept carbon intensive behaviour. By applying a Delphi Method with 18 experts, the authors analyse 117 socio-environmental conflicts (e.g. derived from extractive activity, energy production, and infrastructure projects) in Germany. Most of these conflicts include the struggle of various society groups to achieve a low carbon economy but also a more equitable society. The analyses presented in this paper shows that Germany provides both the best and the worse of achieving low carbon paths: a significant investment into renewable energy, but also a strong dependency on lignite which supplies the most polluting power stations of Europe. By addressing the problem from an historical perspective, the authors demonstrate how carbon intensive extractive activity has been one of the major causes for environmental activism and protest in both socialist and capitalist societies. Highlights:German energy transition raises questions of equitability as energy poverty has increased Green Economy focus favours mega projects as high voltage power lines Despite ambitious goals, Germany (so far) has remained a high-carbon economy Extraction activities targeting lignite had been dominant in both socialist and post-socialist Germany The Vattenfall's divestment from Lusatian Lignite is presented as a case of corporate degrowth
This paper investigates the introduction of unit-pricing (UP) schemes in waste management with regard to grassroots initiatives promoting bottom-up participatory processes in local communities, addressing several issues concerning environmental justice and degrowth. As waste service charges and fees increase in proportion of waste generated in presence of UP schemes, the paper explores and evaluates the socioeconomic impact of these schemes at a local level, analysing data and information gathered from four municipalities in Spain. Findings indicate that UP schemes can provide a more balanced payment system for local residents, and help reducing free-rider behaviours associated with illegal and improper disposal practices. In addition, findings provide empirical evidence of the importance of grassroots initiatives in relation to increasing awareness regarding environmental issues among the public, and in view of facilitating change towards more sustainable practices within local communities. Conclusions gathered from this study offer valuable insights to local and national policymakers with regard to the design and delivery of UP schemes in waste management services.
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