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

Corporate voluntary greenhouse gas reporting: Stakeholder pressure and the mediating role of the chief executive officer
Corporate voluntary greenhouse gas reporting: Stakeholder pressure and the mediating role of the chief executive officer
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.
institutional theory, sustainable greenhouse gas policies, upper echelons theory and stakeholders engagement, voluntary disclosure
0964-4733
1666-1683
Chithambo, Lyton
773cbe33-07d5-4c33-8ed9-3ffea26b7286
Tingbani, Ishmael
e6b2741a-d792-4adf-84cc-a2f64d5545ca
Agyapong, Godfred Afrifa
72a20277-aa60-4768-9bc0-7ab20bf11818
Gyapong, Ernest
9f613842-a752-4332-a8b1-8ad0ba0be4fa
Damoah, Isaac Sakyi
ad79d072-ac81-4ed0-913c-f9fbb2e11fb4
Chithambo, Lyton
773cbe33-07d5-4c33-8ed9-3ffea26b7286
Tingbani, Ishmael
e6b2741a-d792-4adf-84cc-a2f64d5545ca
Agyapong, Godfred Afrifa
72a20277-aa60-4768-9bc0-7ab20bf11818
Gyapong, Ernest
9f613842-a752-4332-a8b1-8ad0ba0be4fa
Damoah, Isaac Sakyi
ad79d072-ac81-4ed0-913c-f9fbb2e11fb4

Chithambo, Lyton, Tingbani, Ishmael, Agyapong, Godfred Afrifa, Gyapong, Ernest and 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), 1666-1683. (doi:10.1002/bse.2460).

Record type: Article

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.

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More information

Accepted/In Press date: 8 January 2020
e-pub ahead of print date: 3 February 2020
Published date: May 2020
Keywords: institutional theory, sustainable greenhouse gas policies, upper echelons theory and stakeholders engagement, voluntary disclosure

Identifiers

Local EPrints ID: 443966
URI: http://eprints.soton.ac.uk/id/eprint/443966
ISSN: 0964-4733
PURE UUID: 7bded28e-c9e5-45e8-8507-0b5b7d80436c
ORCID for Ishmael Tingbani: ORCID iD orcid.org/0000-0002-4012-1224

Catalogue record

Date deposited: 18 Sep 2020 16:31
Last modified: 26 Nov 2021 03:22

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Contributors

Author: Lyton Chithambo
Author: Godfred Afrifa Agyapong
Author: Ernest Gyapong
Author: Isaac Sakyi Damoah

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