Voluntary Disclosure of Greenhouse Gas Emissions: Contrasting the Carbon Disclosure Project and Corporate Reports

Depoers, Florence; Jeanjean, Thomas; Jérôme, Tiphaine

doi:10.1007/s10551-014-2432-0

Cited by 234 publications

(210 citation statements)

References 40 publications

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“…Following prior studies (Depoers, Jeanjean, & Jérôme, 2016;Luo, Lan, & Tang, 2012;Luo & Tang, 2016;Peters & Romi, 2014;Stanny, 2013;Zhou et al, 2016), we use the CDP database to investigate the choice of assurance provider for GHG emissions, which targets large companies that are listed on major stock exchanges worldwide. 4 We believe that CDP data are more comparable than other carbon information sources, because they use a set of standardized questionnaires, and every company answers the same questions in the same manner.…”

Section: Samplementioning

confidence: 99%

Corporate choice of providers of voluntary carbon assurance

2020

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This study investigates corporate incentives for the choice of assurance providers of accounting firms versus nonaccounting firms. Based on an international sample of 3,635 firm-year observations for the period of 2010-2014, we find that firms subject to greater legitimacy and stakeholder pressure (e.g., those with higher carbon emissions in countries with stringent climate protection and stakeholder-orientation) are more likely to choose accounting firms as their assurance provider. We also find supporting evidence that firms with a desire to improve carbon management mechanisms (e.g., firms that adopt carbon reduction incentives with higher carbon transparency) show a tendency to choose consulting firms specializing in climate change management. The overall findings suggest that the choice of assurance provider is a strategic decision, which aligns with a firm's overall corporate social responsibility goal. Our results should help practitioners, managers, and regulators understand the emerging audit practice and market.

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Section: Samplementioning

confidence: 99%

Corporate choice of providers of voluntary carbon assurance

2020

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“…Recent studies have tended to focus more on measures and indices used for enhancing disclosure's credibilityboth non-financial (Comyns and Figge 2015) and financial . The effect that sustainability measurement has on individuals is also explored, as managers seem to adopt selective disclosure techniques (Gibassier and Journeault 2014) to adapt their disclosure strategy to the information needs of different stakeholder groups (Depoers et al 2016). Nevertheless greater emphasis on environmental rather than social measures has been highlighted (Mallin et al 2013), as the 'people' dimension is characterized by fuzziness in terms of both which issues are to be considered important and which measures better capture the performance of firms.…”

Section: Evolution Of Area A: Sustainability Disclosure and Performanmentioning

confidence: 99%

The Evolution of Sustainability Measurement Research

Mura

Longo

Micheli

et al. 2018

Int J Management Reviews

152

112

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Research in sustainability measurement has been growing at a very high pace over the past years, and it has explored a variety of issues, from sustainability disclosure to measurement in green supply chains, from the diffusion of environmental standards to the political use of sustainability metrics. This study is the first to report and discuss the results of a comprehensive review of the sustainability measurement literature. In particular, the authors adopt a wide conceptualization of the measurement process, and analyze data through a bibliometric method–bibliographic coupling. The results show that the literature is divided into eight distinct areas of inquiry and 12 sub‐fields, some of which have expanded significantly over recent years, and others appear to be waning. Furthermore, the lack of a comprehensive view of sustainability measurement has led to the development of many separate communities, resulting in duplications of effort, incomplete framing of the problem, and the proposal of partial solutions. However, findings drawn in sustainability measurement research could inform current debates in performance measurement and management in three main ways: by emphasizing stakeholders’ roles in the design, implementation and use of measures; by indicating ways to establish common measures and sharing data between organizations; and by adopting novel theoretical perspectives. Equally, future sustainability measurement studies could benefit from consideration of extant research on strategic performance measurement and on the behavioral effects of measurement practices.

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“…Consistent with Liao et al (2015) and other several studies (Depoers et al, 2016;GonzalezGonzalez and Ramírez, 2016;Luo et al, 2013), we use stakeholder theory to explain the relationship among the variables in this research. Clarkson (1995, p. 106) defines stakeholders as " [all] persons or groups that have, or claim, ownership, rights, or interests in a corporation and its activities, past, present, or future".…”

Section: Introductionmentioning

confidence: 74%

“…Recently, the increased awareness on the impact of climate change has brought about the interest in the disclosure of carbon and greenhouse gas information (see Ascui, 2014;Stechemesser and Guenther, 2012;and Hahn et al, 2015; for a review of literature on carbon disclosure/accounting). Of these studies, several have examined factors influencing the decision and quality of the disclosure to CDP Climate Change programme Depoers et al, 2016;Gonzalez-Gonzalez and Ramírez, 2016;Grauel and Gotthardt, 2016;Li et al, 2016;Liao et al, 2013Liao et al, , 2015Luo et al, 2012;Peters and Romi, 2014;Reid and Toffel, 2009: Tang and Luo, 2014.…”

Section: Introductionmentioning

confidence: 99%

Board Characteristics, Country of Origin, and the Decision to Participate in the CDP’s Water Programme

2017

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This study examines the propensity of the world's largest companies to participate in the Carbon Disclosure Project (CDP) water programme. Drawing upon stakeholder theory, we assess the influence of board characteristics and country of origin on the decision of 748 largest companies from 42 countries to respond to the 2015 CDP water programme. Based on the binary logistic regression, we found that companies which participated in the survey have boards dominated by the independent directors, no specific environmental committee, and were domiciled in countries which placed greater emphasis on the information needs of the shareholders. We also found the evidence of companies operating in high water intensive industries to be more inclined towards participating in the survey. The findings provide tentative evidence to support the arguments of stakeholder theory.

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Voluntary Disclosure of Greenhouse Gas Emissions: Contrasting the Carbon Disclosure Project and Corporate Reports

Cited by 234 publications

References 40 publications

Corporate choice of providers of voluntary carbon assurance

Corporate choice of providers of voluntary carbon assurance

The Evolution of Sustainability Measurement Research

Board Characteristics, Country of Origin, and the Decision to Participate in the CDP’s Water Programme

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