Carbon management strategy quality in Colombian companies: the influence of the national and regional public sector and company-inherent characteristics

Linares-Rodríguez, Martha Cristina; Gambetta, Nicolás; Benau, María Antonia García

doi:10.1007/s10668-022-02404-5

Cited by 4 publications

(3 citation statements)

References 47 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The analysed papers focus primarily on GHG emissions by listed companies (e.g. Rodríguez et al, 2022;Demaria & Rigot, 2021;Wedari et al, 2021), often banks (e.g. Kılıç & Kuzey, 2019), in individual countries (e.g.…”

Section: An Overview Of the Literaturementioning

confidence: 99%

“…Kılıç & Kuzey, 2019), in individual countries (e.g. France (Amar et al, 2022), Colombia (Rodríguez et al, 2022), Australia (Wedari et al, 2021)), and on information disclosed in CDP reports. A substantial minority of them share the results of empirical research on corporate climate-related disclosures; only twenty one present various types of indices measuring the level of climate-related disclosures by companies, nine of which focus on GHG emissions (e.g.…”

Section: An Overview Of the Literaturementioning

confidence: 99%

See 1 more Smart Citation

The reporting of climate-related information by CSR leaders in Poland: a climate-related disclosures index

Jastrzębska

2023

EiS

View full text Add to dashboard Cite

The article measures the scope of reporting climate-related information by companies considered CSR leaders in Poland. An original tool is employed for that purpose: a climate-related disclosures index. First, a critical comparative analysis was performed of climate-related disclosure initiatives (regulations, guidelines, standards) to pinpoint the key and commonly required disclosures. Next, an original index of climate-related disclosures was designed. It helped compute index values for 20 companies perceived as Poland’s CSR leaders. Non-financial reports available in the public domain were analysed for that purpose. The study showed that virtually all climate-related disclosure initiatives implement, to a greater or lesser extent, the TCFD recommendations, which were also embedded in the developed index covering 18 indicators. The total index value (ranging from 0 to 1) for the analysed companies was 0.51 with the median of 0.42. The index demonstrates that companies named CSR leaders in Poland do not display high awareness of climate change.

show abstract

Section: An Overview Of the Literaturementioning

confidence: 99%

Section: An Overview Of the Literaturementioning

confidence: 99%

The reporting of climate-related information by CSR leaders in Poland: a climate-related disclosures index

Jastrzębska

2023

EiS

View full text Add to dashboard Cite

show abstract

“…Typically, all areas covered by the report were analysed together. There has been little work in specific areas e.g., the social area (Belay et al, 2023;Temiz & Aca, 2023;Cahayo et al, 2023) and non-financial reporting in relation only to air pollution emissions (Datt et al, 2019;Datt et al, 2020;Datt et al, 2018;Wedari et al, 2021;Demaria & Rigot, 2021;Rodríguez et al, 2022;Cahayo et al, 2023). There have been no studies on the relationship between the level of reporting and the effects of pro-environmental activities of enterprises in the context of the impact of regulations on it, neither strictly relating to the chemical sector nor dynamically assessing the evolution of the level of reporting.…”

Section: Introductionmentioning

confidence: 99%

EU regulations on reporting sustainable development as a determinant of limiting the environmental pressure of chemical enterprises in Poland

Kryk,

Kożuch

2024

EiS

View full text Add to dashboard Cite

The period of validity of Directive 2014/95/EU, which imposed on enterprises the obligation to present non-financial information in separate non-financial reports, the so-called ESG was aimed to check its effects, complementary regulations and actual actions in the environmental area. Numerous works have analysed various aspects of non-financial reporting in the context of the directive, including several on ESG reporting in relation to air pollution emissions. However, it has not been examined yet whether there is a relationship between the level of reporting and the effects of pro-environmental activities in the context of the impact of regulations on it. A research gap in this area was identified, and therefore, the aim of the paper is to examine how selected chemical companies in Poland adapt to the EU guidelines on ESG reporting in the environmental dimension and whether it has an impact on reducing their pressure on the environment. The research period is 2010-2022, and the three-stage study used a quantitative-qualitative methodological approach. In the first and third stages, descriptive statistics and time series analysis methods were used. The second one includes methods such as content analysis, case analysis, GES Risk Rating, and expert analysis. The research carried out made it possible to conclude on the impact of non-financial reporting regulations on the environmental pressure.

show abstract

The impact of declarative and interactive carbon disclosure on firm value: complements or substitutes?

Zhu,

Zhang,

Zhao

et al. 2023

Environ Dev Sustain

View full text Add to dashboard Cite

Carbon management strategy quality in Colombian companies: the influence of the national and regional public sector and company-inherent characteristics

Cited by 4 publications

References 47 publications

The reporting of climate-related information by CSR leaders in Poland: a climate-related disclosures index

The reporting of climate-related information by CSR leaders in Poland: a climate-related disclosures index

EU regulations on reporting sustainable development as a determinant of limiting the environmental pressure of chemical enterprises in Poland

The impact of declarative and interactive carbon disclosure on firm value: complements or substitutes?

Contact Info

Product

Resources

About