Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
7414308 | Accounting Forum | 2018 | 13 Pages |
Abstract
Multinational companies (MNCs) have an important impact on climate change, but knowledge on the greenhouse gas (GHG) reporting practices of MNCs is limited. A theoretical framework is developed to provide an explanation of GHG emissions reporting by MNCs. The framework combines institutional theory with the notion of MNC typology from International Business and explains how institutional pressure acting on each typology of MNC influences standardization of reporting practices and GHG emissions data quality. Propositions are developed and empirically investigated using a case study. Global MNCs are predicted to have better quality GHG emissions reporting compared to multi-domestic or transnational MNCs.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Breeda Comyns,