2016
DOI: 10.1080/00014788.2015.1133276
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Demand for, and impediments to, the disclosure of information about climate change-related corporate governance practices

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Cited by 41 publications
(48 citation statements)
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“…CESD research has significantly increased over the last two decades with most of this relying largely on a single theoretical perspective, such as legitimacy, agency, stakeholder, resource dependence, institutional or impression management theories (Alrazi et al ; Chen and Roberts, ; Deegan et al , ; Cooper and Slack ; Mallin and Michelon, ; Shaukat et al , ), which limits our understanding of CESD practices (Gray et al , ; Haque et al , ). In contrast, this paper adopts a multi‐theoretical perspective (i.e.…”
Section: A Multi‐theoretical Perspective For Cesdmentioning
confidence: 99%
“…CESD research has significantly increased over the last two decades with most of this relying largely on a single theoretical perspective, such as legitimacy, agency, stakeholder, resource dependence, institutional or impression management theories (Alrazi et al ; Chen and Roberts, ; Deegan et al , ; Cooper and Slack ; Mallin and Michelon, ; Shaukat et al , ), which limits our understanding of CESD practices (Gray et al , ; Haque et al , ). In contrast, this paper adopts a multi‐theoretical perspective (i.e.…”
Section: A Multi‐theoretical Perspective For Cesdmentioning
confidence: 99%
“…With respect to the institutional ownership, the average proportion of institutional shareholders in equity is highest in the healthcare and telecommunication services sectors, 78.40% and 74.80 respectively. Consumer staples sector has the highest market-to-book ratio (3,558) and is followed by the telecommunication services sector (3,008) which can be interpreted as firms that operate in these sectors have a good reputation and potential for development [115]. In terms of the number of directors on the board, the largest boards belong to energy, financials and telecommunication services.…”
Section: Empirical Modelsmentioning
confidence: 99%
“…Climate change, in other words, global warming has been regarded as one of the major environmental issues that the world is faced with in the 21st century [1][2][3][4][5][6]. In simple terms, global warming represents a rise in the average temperature of the earth's near-surface air and oceans [7].…”
Section: Introductionmentioning
confidence: 99%
“…Previous researchers investigated corporate environmental disclosure (CED; see, e.g., Amran, Ooi, Mydin, & Devi, ; Andrikopoulos & Kriklani, ; Arrive & Feng, ; Giannarakis, Zafeiriou, Sariannidis, & Efthalitsidou, ; Hassan & Ibrahim, ; Kaymak & Bektas, ; Kuo, Yeh, & Yu, ; Meng, Zeng, Shi, Qi, & Zhang, ; Pucheta‐Martínez & López‐Zamora, ; Sobhani, Amran, & Zainuddin, ; Suttipun & Stanton, ; Vogt, Hein, da Rosa, & Degenhart, ). Some studies focused on corporate carbon disclosure or climate change disclosure (see, e.g., Cadez & Czerny, ; De Aguiar & Bebbington, ; Haque, Deegan, & Inglis, ; Kolk, Levy, & Pinkse, ; Lee, Park, & Klassen, ; Rankin, Windsor, & Wahyuni, ; Stanny & Ely, ; Sullivan, ; Sullivan & Gouldson, ). Another research group specifically investigated only the disclosure of information on climate risks (see, e.g., Da Silva Gomes, KoulouKoui, Bruni, & Oliveira, ; Doran & Quinn, ).…”
Section: Introductionmentioning
confidence: 99%