Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries

Freedman, Martin; Jaggi, Bikki

doi:10.1016/j.intacc.2005.06.004

Cited by 379 publications

(446 citation statements)

References 23 publications

Supporting

Mentioning

395

Contrasting

Unclassified

Order By: Relevance

“…High reporting levels of information about 'energy saved and emissions reduced', 'mitigation and adaptation actions', 'awards', and under reporting of 'fines or sanctions for non-compliance', suggest companies tend to send positive messages to report recipients. This is consistent with the findings of international studies on climate-change reporting based in developed countries (ACCA and GRI, 2009;Freedman and Jaggi, 2005;KPMG and GRI, 2007) O'Dwyer and Owen, 2007). Among the few companies that included an external assurance report, there was great disparity with regard to providers of assurance and approaches to assurance, consistent with international studies (see O'Dwyer and Owen, 2007).…”

Section: Convergence and Divergence In The Content Of Climate-change supporting

confidence: 82%

Convergence or divergence? Corporate climate-change reporting in China

Yang

Farley

2016

IJAIM

View full text Add to dashboard Cite

Purpose -This study investigates the extent international and domestic guidelines have influenced the content of corporate environmental reporting in the context of China's radical institutional transition from bureaucratic secrecy to openness, marked by the first nationwide guidelines on Open Government Information (OGI) and Open Environment Information (OEI), effective in 2008.Design -The study develops a research instrument that captures international and Chinese national guidelines pertaining to environmental information disclosure. This instrument is used to analyse 471 reports of leading 100 listed Chinese companies for the critical period between 2006 and 2010. Chi-square test statistics are used to analyse the significance of differences in reporting items supported by Chinese guidelines versus those supported by international reporting guidelines only. Originality/value -The study is innovative in explicitly measuring any changes in reporting relative to the potential for additional reporting. Such a method more accurately evaluates the effect of institutional influences on reporting. The study provides a fresh profile of the content and the reporting medium of CER, with a particular focus on climate change in the Chinese context. The findings highlight research into CER based on annual reports risks results being incomplete and misleading. Findings have practical implications for policy makers in other emerging economies.

show abstract

Section: Convergence and Divergence In The Content Of Climate-change supporting

confidence: 82%

Convergence or divergence? Corporate climate-change reporting in China

Yang

Farley

2016

IJAIM

View full text Add to dashboard Cite

show abstract

“…Furthermore, we observed a significant surge of daytime SUHII in industrial and commercial areas with threshold that can reach 18 °C as compared to rural areas. Mohammedia and Casablanca industrial zones experienced significant release of air pollution, which contributed to raise SUHII values, since emissions from industries contribute significantly in enhancing global warming [95][96][97][98]. Winter SUHII can be used as an indicator of climate change since urbanization that contributes to CO2 emissions [99] and the highest SUHII values are marked in these areas and explain warming.…”

Section: Evolutionanalysis Of Suhii In Wintermentioning

confidence: 99%

Effects of Urbanization and Seasonal Cycle on the Surface Urban Heat Island Patterns in the Coastal Growing Cities: A Case Study of Casablanca, Morocco

et al. 2016

View full text Add to dashboard Cite

Abstract:The urban heat island (UHI) phenomenon is a harmful environmental problem in urban areas affecting both climatic and ecological processes. This paper aims to highlight and monitor the spatial distribution of Surface UHI (SUHI) in the Casablanca region, Morocco, using remote sensing data. To achieve this goal, a time series of Landsat TM/ETM+/OLI-TIRS images was acquired from 1984 to 2016 and analyzed. In addition, nocturnal MODIS images acquired from 2005 to 2015 were used to evaluate the nighttime SUHI. In order to better analyze intense heat produced by urban core, SUHI intensity (SUHII) was computed by quantifying the difference of land surface temperature (LST) between urban and rural areas. The urban core SUHII appears more significant in winter seasons than during summer, while the pattern of SUHII becomes moderate during intermediate seasons. During winter, the average daytime SUHII gradually increased in the residential area of Casablanca and in some small peri-urban cities by more than 1 • C from 1984 to 2015. The industrial areas of the Casablanca region were affected by a significant rise in SUHII exceeding 15 • C in certain industrial localities. In contrast, daytime SUHII shows a reciprocal effect during summer with emergence of a heat island in rural areas and development of cool islands in urban and peri-urban areas. During nighttime, the SUHII remains positive in urban areas year-round with higher values in winter as compared to summer. The results point out that the seasonal cycle of daytime SUHII as observed in the Casablanca region is different from other mid-latitude cities, where the highest values are often observed in summer during the day.

show abstract

“…Other venturers' reports have not been considered because they are mostly minority non-operating investors in the sampled companies. As such, GFR disclosures from these two sources are integrated to produce two disclosure indexes, which measure the volume and substance of what has been disclosed (Freedman & Jaggi 2005 use the strategy to measure volumetric disclosure for the whole Nigerian oil and gas industry, we use it in this study to develop volumetric disclosure for individual companies in the industry. Essentially, this version of the disclosure is made up of total number words disclosed relating to gas flaring in both the ASBs and the FMOCs' reports in respect of each company in our sample over period of thirteen years.…”

Section: Measurement Of the Dependent Variable -Gfr Environmental Dismentioning

confidence: 99%

Time-series cross-sectional environmental performance and disclosure relationship: specific evidence from a less-developed country

Hassan

Kouhy

2014

International Journal of Accounting and Economics Studies

View full text Add to dashboard Cite

This paper relies on 'vulnerability and exploitability' framework to submit new insights into legitimacy theory and voluntary disclosure theory using specific empirical evidence from the Nigerian oil and gas industry. The study connects the voluntary and legitimizing disclosure behaviors, regarding carbon emission due to gas flaring, of dominant companies in the Nigerian upstream petroleum sector to the vulnerability and exploitability of Nigeria as a less developed country. The hypothesized relations between gas flaring-related environmental performance and two forms of its disclosure (volume and substance) are estimated and tested using Prais-Winsten regression with Panel Corrected Standard Errors (PCSE). While the paper uses Data Envelopment Analysis (DEA) to measure gas flaring-related carbon performance, the two forms of gas flaring-related disclosures are measured using content analysis. We document significant positive and negative association between gas flaring-related carbon emission performance, on one hand, and the volumetric disclosure and disclosure substance on the other hand. These results imply that while the positive relation confirms the vulnerable nature of Nigeria as a less developed country, the negative relation is linked to the country's exploitability. It is also empirically established that environmental performance is one of the key factors responsible for the undulating trend in the volume of environmental disclosures by large corporations operating in less-developed countries

show abstract

Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries

Cited by 379 publications

References 23 publications

Convergence or divergence? Corporate climate-change reporting in China

Convergence or divergence? Corporate climate-change reporting in China

Effects of Urbanization and Seasonal Cycle on the Surface Urban Heat Island Patterns in the Coastal Growing Cities: A Case Study of Casablanca, Morocco

Time-series cross-sectional environmental performance and disclosure relationship: specific evidence from a less-developed country

Contact Info

Product

Resources

About