- Title
- The influence of institutional contexts on the relationship between voluntary carbon disclosure and carbon emission performance
- Creator
- Luo, Le
- Relation
- Accounting and Finance Vol. 59, Issue 2, p. 1235-1264
- Publisher Link
- http://dx.doi.org/10.1111/acfi.12267
- Publisher
- Wiley-Blackwell
- Resource Type
- journal article
- Date
- 2019
- Description
- This article examines the relationship between the level of voluntary carbon disclosure (VCD) and carbon emission performance and how the institutional context influences this relationship. Using a sample of Global 500 firms participating in the Carbon Disclosure Project (CDP) over the period 2008-2015, the evidence shows a negative relationship between voluntary carbon disclosure and carbon emission performance, which is consistent with the legitimacy theory that VCD may be undertaken for the purposes of legitimation. However, stringent carbon institutions appear to restrict legitimation attempts and help better reflect underlying performance.
- Subject
- voluntary carbon disclosure; carbon emission; Carbon Disclosure Project; legitimacy theory; Global 500; carbon performance; SDG 12; Sustainable Development Goals
- Identifier
- http://hdl.handle.net/1959.13/1407063
- Identifier
- uon:35687
- Identifier
- ISSN:0810-5391
- Rights
- This is the peer reviewed version of above article, which has been published in final form at https://doi.org/10.1111/acfi.12267. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions.
- Language
- eng
- Full Text
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Goal 12: Responsible Consumption and Production
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