کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
7414648 | 1481845 | 2018 | 42 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Voluntary disclosure, greenhouse gas emissions and business performance: Assessing the first decade of reporting
ترجمه فارسی عنوان
افشای داوطلبانه، انتشار گازهای گلخانه ای و عملکرد تجاری: ارزیابی دهه اول گزارش
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کلمات کلیدی
افشای داوطلبانه، انتشار کربن، عملکرد کسب و کار، گزارش زیست محیطی، اثر غیر خطی،
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
چکیده انگلیسی
This study explores the empirical relationships between GHG emissions and an extensive range of business performance measures for UK FTSE-350 listed firms over the first decade or so of such reporting. Despite the popular and policy generated environmental imperatives over this period-along with growing evidence of the corporate added-value of having an 'environmental conscience', voluntary disclosure of emissions has been slow to adopt by firms. The leading contribution is to present clear evidence of a non-linear relationship, initially increasing with firm performance and then decreasing. An extensive pattern of non-reporting of emissions is also observed over time, and prior literature has introduced questions of endogeneity existing between firm performance and emissions. Steps are taken to ensure confidence/robustness of the results to these concerns. Accordingly, a two-stage (Heckman-type) selection model is used to analyse the emissions-performance nexus conditional upon the firm choosing to report (i.e. treating the choice to report as being endogenously determined with firm performance). From this-in addition to confirming the robustness of the non-linear relationship-it can be observed that the decision to report emissions is not directly influenced by wider social/governance disclosure attitudes of a firm, thus suggesting that firms disassociate environmental responsibility from social responsibility.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: The British Accounting Review - Volume 50, Issue 1, January 2018, Pages 48-59
Journal: The British Accounting Review - Volume 50, Issue 1, January 2018, Pages 48-59
نویسندگان
David C. Broadstock, Alan Collins, Lester C. Hunt, Konstantinos Vergos,