Theories applicable to corporate climate change disclosure

Ying, Guo; Zhao, Joanna; Yang, David C.

doi:10.1002/jcaf.22572

Cited by 8 publications

(8 citation statements)

References 68 publications

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“…Previous research on the corporate response to controversies frequently utilises legitimacy theory as its primary theoretical framework (Cho, 2009;Guo, Zhao, & Yang, 2022). Legitimacy theory argues that organisations persistently attempt to ensure their activities are perceived as legitimate stakeholders (Deegan, 2002).…”

Section: Theoretical Background and Hypothesis Developmentmentioning

confidence: 99%

Does reaction to controversy in corporate narratives depend on its significance for various stakeholders?

Waniak-Michalak,

Michalak

2024

CEMJ

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PurposeThe study aims to determine whether a relationship exists between the potential significance of corporate controversies for stakeholders and how organisations respond to them in their annual and sustainability reports.Design/methodology/approachThis paper employs content analysis on annual and sustainability reports of 48 listed companies from the Refinitiv database. The logit regression was used to estimate the model.FindingsThe study revealed that the main factors increasing the probability of a controversial issue being addressed in a corporate report are the controversy’s potential significance, companies’ financial performance and lawsuits.Research limitations/implicationsOur study has three major limitations. These are a relatively small sample of companies and reports, focusing on disclosures made in corporate reports and omitting other channels of communication, for example, social media, and a certain amount of subjectivity in the process of coding information.Social implicationsFormer studies show that corporations face a serious risk of their hypocritical strategies becoming too evident for stakeholder groups. Our findings suggest that the risk is already materialising and may undermine the idea of CSR and sustainability reporting.Originality/valueOur research focuses on high-profile adverse incidents widely reported in the media, the omission of which from corporate reports seems to constitute a particular case of organised hypocrite. It also demonstrates that companies use an impression management strategy to defuse adverse publicity and that major controversies cause minor ones to be omitted from their reports.

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Section: Theoretical Background and Hypothesis Developmentmentioning

confidence: 99%

Does reaction to controversy in corporate narratives depend on its significance for various stakeholders?

Waniak-Michalak,

Michalak

2024

CEMJ

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“…The disclosure of corporate climate change in scientific studies has been demonstrated to be significantly influenced by management characteristics (Salehi et al. , 2018; Guo et al. , 2022; Harjoto, 2023).…”

Section: Hypothesis Developmentmentioning

confidence: 99%

“…According to this line of reasoning, specialized education, such as a background in STEM, imbues leaders with innovative characteristics (Alderman et al. , 2022; Calzavarini and Cevolani, 2022), enabling the development of unique programs and techniques related to climate change disclosure (Guo et al. , 2022; Harjoto, 2023).…”

Section: Hypothesis Developmentmentioning

confidence: 99%

“…, 2022; Harjoto, 2023). Furthermore, Guo et al. (2022) posit that many studies investigating climate change disclosure are motivated by the characteristics of top management, particularly their educational backgrounds.…”

Section: Hypothesis Developmentmentioning

confidence: 99%

“…The disclosure of corporate climate change in scientific studies has been demonstrated to be significantly influenced by management characteristics (Salehi et al, 2018;Guo et al, 2022;Harjoto, 2023). Recent study indicates that factors such as educational background (Fulgence et al, 2023), experience in specific roles (Salehi and Moghadam, 2019) and international exposure (Zhu et al, 2023) play an important role in shaping strategic decisions within firms.…”

Section: Hypothesis Developmentmentioning

confidence: 99%

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Breaking barriers: CEOs STEM educational background and corporate climate change disclosure

Cahyono,

Ardianto,

Nasih

2024

IJAIM

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Purpose This study aims to investigate the association between chief executive officer (CEO) educational backgrounds in science, technology, engineering and mathematics (STEM) and climate change disclosure within Indonesian companies. Design/methodology/approach Using data spanning from 2017 to 2022 from all publicly traded companies, the study uses ordinary least squares with fixed effects and robust standard error to evaluate the proposed hypothesis. In addition, a series of endogeneity tests are incorporated to bolster the robustness of the findings. Findings The study reveals that CEOs with a STEM educational background are more inclined to participate in corporate climate change disclosure compared to their counterparts with a non-STEM background. These results emphasize the significant role CEO educational backgrounds play in shaping a company’s approach to sustainability, specifically in the realm of climate change disclosure. The insights gleaned from this research hold valuable implications for various stakeholders, including top management and investors aiming to enhance corporate sustainability. Recognizing the influence of CEO characteristics, particularly a STEM educational background, proves pivotal in improving corporate climate change disclosure. Stakeholders can leverage this understanding to formulate and implement effective strategies toward realizing a company’s sustainability vision. Originality/value Notably, this study stands out as it was conducted within the context of Indonesia, a nation actively encouraging nonsocial graduates to assume crucial positions within the Republic of Indonesia.

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What Drives Social Accounting Research? Insights From a Bibliometric Analysis

Doddaullarthi Basavaraj,

Jaya Prakash

2024

Environmental Quality Mgmt

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With the increasing importance of sustainability and corporate social responsibility across the globe, social accounting practices are being accepted worldwide; however, the rate of acceptance varies. By analyzing trends, patterns, and future areas of social accounting research, this study aims to address the gap in systematic analysis in this area of research. In the present study, social accounting literature is reviewed through bibliometric techniques, and the vast body of research associated with social accounting is systematized to identify major trends, the most successful authors, methodological variety, and topic relevance. Bibliographic data are retrieved from Scopus and Web of Science databases. Data analysis is performed using Biblioshiny R and Python programming languages. The corpus includes publications from 1946 to March 2024, and 2286 publications remain in the final sample. The results indicate a 6.2% growth rate per year, and the leading contributing country is the UK, followed by Australia, Italy, and the USA. Methodological diversity analysis shows a commitment to empirical research, in which surveys and quantitative research dominate. The topic analysis identified 10 major topics. The studie's innovation lies in the comprehensive nature of bibliometric analysis, which provides insights into the growth, development, and diversity of social accounting research. The implications are related to the increasing importance of sustainability and environmental, social, and governance performance areas, while future research opportunities include the use of digital technologies to achieve improved transparency and stakeholder engagement.

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Theories applicable to corporate climate change disclosure

Cited by 8 publications

References 68 publications

Does reaction to controversy in corporate narratives depend on its significance for various stakeholders?

Does reaction to controversy in corporate narratives depend on its significance for various stakeholders?

Breaking barriers: CEOs STEM educational background and corporate climate change disclosure

What Drives Social Accounting Research? Insights From a Bibliometric Analysis

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