Stakeholder Relevance for Reporting: Explanatory Factors of Carbon Disclosure

Guenther, Edeltraud, Guenther, Thomas, Schiemann, Frank and Weber, Gabriel (2016) Stakeholder Relevance for Reporting: Explanatory Factors of Carbon Disclosure. Business & Society, 55 (3). pp. 361-397. ISSN 0007-6503

Full text not available from this repository.
Official URL: http://dx.doi.org/10.1177/0007650315575119

Abstract

Although stakeholder theory is widely accepted in environmental disclosure research, empirical evidence about the role of stakeholders in firms’ disclosure is still scarce. The authors address this issue for a setting of carbon disclosure. Our international sample comprises the Carbon Disclosure Project (CDP) Global 500, S&P 500, and FTSE 350 reports from 2008 to 2011, resulting in a total of 1,120 firms with 3,631 firm-year observations. The authors apply Tobit regressions to analyze the relationship between carbon disclosure and the relevance of the following stakeholder groups: government, general public, media, employees, and customers. Our results confirm that in addition to carbon performance, all stakeholders are associated with carbon disclosure. Only one stakeholder group (government) acts as a moderator for the relationship between carbon performance and carbon disclosure. Furthermore, the authors find that carbon performance but not the affiliation to a carbon-intensive industry acts as a moderator between stakeholder relevance and carbon disclosure.

Item Type: Article
Additional Information: Article specifies no funding. Gabriel Weber is an associate lecturer at Northumbria. AAM not requested as we lack an email contact for him. PB 24-2-16
Uncontrolled Keywords: carbon disclosure, carbon performance, climate change, stakeholder theory, corporate social responsibility (CSR), sustainability reporting
Subjects: N100 Business studies
Department: Faculties > Business and Law > Newcastle Business School > Business and Management
Depositing User: Paul Burns
Date Deposited: 24 Feb 2016 10:43
Last Modified: 01 Nov 2016 16:27
URI: http://nrl.northumbria.ac.uk/id/eprint/26141

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