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Corporate voluntary greenhouse gas reporting: stakeholder pressure and the mediating role of the chief executive officer.

Chithambo, L., Tingbani, I., Afrifa, G., Gyapong, E. and Damoah, I. S., 2020. Corporate voluntary greenhouse gas reporting: stakeholder pressure and the mediating role of the chief executive officer. Business Strategy and the Environment, 29 (4), 1666-1683.

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DOI: 10.1002/bse.2460

Abstract

The study sheds light on the extent to which various stakeholder pressures influence voluntary disclosure of greenhouse gas (GHG) emissions and how the impact is explained and moderated Chief executive office (CEO) characteristics of 215 FTSE350 listed United Kingdom (UK) companies for the year 2011. The study developed a classification of GHG emission disclosure based on the guidelines of GHG Protocol, DEFRA and Global Framework for Climate Risk Disclosure using content analysis. Evidence from the study suggests that some stakeholder pressure (regulatory, creditor, supplier, customer, board control) positively impacts on GHG disclosure information by firms. We found stakeholder pressure in the form of regulatory, mimetic and shareholders pressure positively influenced the disclosure of GHG information. We also found creditor pressure also had a significant negative relationship with GHG disclosure. While CEO age had a direct negative effect on GHG voluntary disclosure, its moderation effect on stakeholder pressure influence on GHG disclosure was only significant on regulatory pressure.

Item Type:Article
ISSN:0964-4733
Uncontrolled Keywords:Sustainable Greenhouse Gas Policies, Voluntary Disclosure, Institutional Theory, Upper Echelons Theory and Stakeholders Engagement
Group:Bournemouth University Business School
ID Code:33221
Deposited By: Unnamed user with email symplectic@symplectic
Deposited On:13 Jan 2020 11:39
Last Modified:01 Jul 2020 15:52

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