A Study on the Impact of Institutional Pressure on Carbon Information Disclosure: The Mediating Effect of Enterprise Peer Influence

Worsening environmental problems have created more and more challenges for green development, and the government is often seen as an important guide in turning this situation around. A government generally enacts green development through green development behavior, but previous research has not revealed the mechanism of this behavior. In addition, the multi-agent interaction between the government and green development behavior also needs to be explored. Based on an integrated theoretical model, the authors of this study adopted a meta-analysis method to analyze 18 high-quality published pieces from 6 mainstream databases and described the mechanism of government green development behavior in exploring and thinking about multi-agent interactions. In addition, the authors of this study explored differences in the roles of central and local government green development behaviors and the moderating role of regional heterogeneity. The research results showed that: (1) Enterprise economic behavior, enterprise environmental behavior, enterprise social behavior, and public participation are all significantly positively affected by government green development behavior; (2) local government green development actions have stronger effects than central government actions; (3) regional heterogeneity moderates the effect of government green development behavior. Furthermore, the authors of this study propose relevant countermeasures and suggestions from the government’s point of view. This research provides a theoretical and practical reference for governments to better improve their environmental systems and environmental supervision.

“…This shows that the above studies support the results of this study. In terms of coercive institutional pressures, the results of this study are consistent with those of [ 18 , 66 ].…”

Section: Resultssupporting

confidence: 90%

What Is the Mechanism of Government Green Development Behavior Considering Multi-Agent Interaction? A Meta-Analysis

Dai

Zhu

et al. 2022

“…Coercive pressures may require businesses to reduce energy consumption, control emissions of pollutants, and reduce the use of toxic/hazardous/hazardous materials. Such pressures may induce companies to adopt environmentally-related organizational learning practices to avoid penalties for failing to meet government expectations [ 76 ]. In addition, the empirical results show that mimetic pressures have a significant positive impact on organizational learning.…”

Section: Discussionmentioning

confidence: 99%

Is There a Missing Link? Exploring the Effects of Institutional Pressures on Environmental Performance in the Chinese Construction Industry

Lee

Zhou

et al. 2022

Although institutional pressures have huge strategic implications for organizational activities, this certainly does not mean that organizations under institutional pressures can improve environmental performance automatically. Institutional pressures are critical but not sufficient to affect environmental performance directly. Therefore, additional research is needed to explore the missing link between institutional pressures and environmental performance. Based on the “pressure-response-performance” framework, this study integrates perspectives of institutional theory and organizational learning to argue the mediating role of organizational learning in the relationship between institutional pressures and environmental performance. Data were collected via 268 valid questionnaires from construction firms located in Shanxi Province in central China. Hypotheses in the conceptual model were tested with structural equation modeling. Empirical results reveal that both coercive and mimetic pressures have significantly positive effects on organizational learning, whereas normative pressures have a non-significant effect on organizational learning. Besides that, organizational learning has a significantly positive effect on environmental performance. In addition, organizational learning partially mediates the relationship between coercive pressures and environmental performance and completely mediates the relationship between mimetic pressures and environmental performance. By exploring the mediating role of organizational learning, the article uncovers the missing link in the relationship between institutional pressures and environmental performance.

“…Specifically, voluntary disclosure is called so because managers voluntarily choose whether to disclose information on corporate carbon emissions, and there is no special penalty for not disclosing due to the nature of voluntary disclosure. Recently, research on the disclosure of carbon emission information by companies has been actively conducted, but only a small number of studies have been conducted in South Korea for the reason of securing data [ 14 , 15 , 16 , 17 , 18 ]. Briefly introducing domestic studies conducted with carbon emission information data surveyed by CDP institutions such as this paper, there are studies showing that the higher the carbon emission information, the higher the corporate value, and the higher the share of foreign investors, the higher the tendency to disclose carbon emission information.…”

Section: Backgrounds and Hypothesesmentioning

confidence: 99%

The Effect of Female Personnel on the Voluntary Disclosure of Carbon Emissions Information

Kim

2022

This paper examines the effect of female personnel (female executives and female employees) on corporate voluntary disclosure policy on carbon emission information. The study is motivated from the recent fact that the laws and systems related to female workers are rapidly changing as the social and economic status of women in South Korea has recently improved. In a sample of 9406 firm-year observations over the period from 2014 to 2020, the higher the proportion of female executives, the higher the frequency of voluntary disclosure on carbon emission information. These results are the same even when the female workforce was measured as the proportion of general female employees. Therefore, it can be said that the existence of female personnel at the management and practice level plays a significant role in improving voluntary disclosure quality. By considering the impact of gender manpower composition on enhancing corporate transparency, it provides evidence that market participants can have a positive view on the quality of information environment provided by companies with a high proportion of female personnel.