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| Tekijä: | Kolk, A. Levy, D. Pinkse, J. |
| Otsikko: | Corporate responses in an emerging climate regime: the institutionalization and commensuration of carbon disclosure |
| Lehti: | European Accounting Review
2008 : DEC, VOL. 17:4 p. 719-745 |
| Asiasana: | disclosure climate reporting non-government organizations institutional investors |
| Kieli: | eng |
| Tiivistelmä: | The study examines corporate responses to climate change in relation to the development of reporting mechanisms for greenhouse gases, especially carbon disclosure. Some background and context on the evolution of carbon trading and disclosure are presented. Then, a conceptual framework using theories of global governance, institutional theory and commensuration is developed to understand the role of carbon disclosure in the emerging climate regime. Carbon disclosure and reporting mechanisms, particularly the Carbon Disclosure Project (hereafter: CDP) are examined more specifically. The results show that CDP has been successfully using institutional investors to urge firms to disclose extensive information about their climate change activities. However, the level of carbon disclosure promoted by CDP or the more detailed carbon accounting do not provide particularly valuable information to investors, NGOs or policy makers at this stage. Carbon disclosure has achieved some progress in technical terms, but much less with regard to the cognitive and value dimensions. |
SCIMA