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

Chithambo, Lyton, Tingbani, Ishmael, Afrifa, Godfred Adjapong, Gyapong, Ernest, Damoah, Isaac Sakyi (2020) Corporate voluntary greenhouse gas reporting: Stakeholder pressure and the mediating role of the chief executive officer. Business Strategy and the Environment, 29 (4). pp. 1666-1683. ISSN 0964-4733. (doi:10.1002/bse.2460) (KAR id:80463)

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Official URL:
https://doi.org/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 officer (CEO) characteristics of 215 FTSE 350 listed U.K. companies for the year 2011. The study developed a classification of GHG emission disclosure based on the guidelines of GHG Protocol, Department for Environment, Food and Rural Affairs, and Global Framework for Climate Risk Disclosure using content analysis. Evidence from the study suggests that some stakeholder pressure (regulatory, creditor, supplier, customer, and board control) positively impacts on GHG disclosure information by firms. We found that stakeholder pressure in the form of regulatory, mimetic, and shareholders pressure positively influenced the disclosure of GHG information. We also found that creditor pressure also had a significant negative relationship with GHG disclosure. Although 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
DOI/Identification number: 10.1002/bse.2460
Uncontrolled keywords: institutional theory, sustainable greenhouse gas policies, upper echelons theory and stakeholders engagement, voluntary disclosure
Subjects: H Social Sciences
Divisions: Divisions > Kent Business School - Division > Department of Accounting and Finance
Depositing User: Godfred Afrifa
Date Deposited: 11 Mar 2020 15:33 UTC
Last Modified: 06 Oct 2021 14:25 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/80463 (The current URI for this page, for reference purposes)
Afrifa, Godfred Adjapong: https://orcid.org/0000-0003-3670-8812
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