The University of Southampton
University of Southampton Institutional Repository
Warning ePrints Soton is experiencing an issue with some file downloads not being available. We are working hard to fix this. Please bear with us.

Stakeholder pressure and greenhouses gas voluntary disclosures

Stakeholder pressure and greenhouses gas voluntary disclosures
Stakeholder pressure and greenhouses gas voluntary disclosures
This paper reports managers' perceived importance of various stakeholders’ pressure in their greenhouse gas (GHG) disclosure decisions. We also report on which stakeholders explain the variation in the extent of GHG disclosures. Further, evidence of how firm size moderates the relationship between some stakeholders and GHG disclosure is provided. Data were obtained through a mail survey of the UK's FTSE 100 listed firms, to which 62 firms responded. GHG disclosures within the respondents' annual reports were scored, and regression analysis was undertaken to determine if a relationship existed between actual GHG disclosures and the rating assigned to the stakeholders. The results indicate that the provider stakeholder group (shareholders, investors and community) is perceived to have the most significant influence on managers’ GHG disclosure decisions, followed by government regulators, organisational (employee, customers and suppliers) stakeholders, and social (competitors, NGOs and media) stakeholders, respectively. Regression results show a positive and significant relationship between perceived organisational and regulatory stakeholder pressure and actual GHG disclosures. However, the relationship between providers and social stakeholders and GHG disclosure is not significant. The findings further suggest that the relationships between organisational and regulatory pressure are moderated by firm size. The results have important implications for policymakers.

0964-4733
Chithambo, Lyton
f5b99b38-8880-4cc4-8326-ced47111a1c2
Tauringana, Venancio
27634458-b041-4bc1-94da-3e031d777e4f
Tingbani, Ishmael
e6b2741a-d792-4adf-84cc-a2f64d5545ca
Achiro, Laura, Obwona
85b85057-f916-448b-a69d-c72b5421fbf1
Chithambo, Lyton
f5b99b38-8880-4cc4-8326-ced47111a1c2
Tauringana, Venancio
27634458-b041-4bc1-94da-3e031d777e4f
Tingbani, Ishmael
e6b2741a-d792-4adf-84cc-a2f64d5545ca
Achiro, Laura, Obwona
85b85057-f916-448b-a69d-c72b5421fbf1

Chithambo, Lyton, Tauringana, Venancio, Tingbani, Ishmael and Achiro, Laura, Obwona (2021) Stakeholder pressure and greenhouses gas voluntary disclosures. Business Strategy and the Environment. (In Press)

Record type: Article

Abstract

This paper reports managers' perceived importance of various stakeholders’ pressure in their greenhouse gas (GHG) disclosure decisions. We also report on which stakeholders explain the variation in the extent of GHG disclosures. Further, evidence of how firm size moderates the relationship between some stakeholders and GHG disclosure is provided. Data were obtained through a mail survey of the UK's FTSE 100 listed firms, to which 62 firms responded. GHG disclosures within the respondents' annual reports were scored, and regression analysis was undertaken to determine if a relationship existed between actual GHG disclosures and the rating assigned to the stakeholders. The results indicate that the provider stakeholder group (shareholders, investors and community) is perceived to have the most significant influence on managers’ GHG disclosure decisions, followed by government regulators, organisational (employee, customers and suppliers) stakeholders, and social (competitors, NGOs and media) stakeholders, respectively. Regression results show a positive and significant relationship between perceived organisational and regulatory stakeholder pressure and actual GHG disclosures. However, the relationship between providers and social stakeholders and GHG disclosure is not significant. The findings further suggest that the relationships between organisational and regulatory pressure are moderated by firm size. The results have important implications for policymakers.

Text
Manuscript - Accepted Manuscript
Restricted to Repository staff only until 19 July 2023.
Request a copy

More information

Accepted/In Press date: 19 July 2021

Identifiers

Local EPrints ID: 450531
URI: http://eprints.soton.ac.uk/id/eprint/450531
ISSN: 0964-4733
PURE UUID: 10317f31-8bfe-4444-89ef-5f62a2dfd7ec
ORCID for Venancio Tauringana: ORCID iD orcid.org/0000-0002-1433-324X
ORCID for Ishmael Tingbani: ORCID iD orcid.org/0000-0002-4012-1224

Catalogue record

Date deposited: 03 Aug 2021 16:30
Last modified: 04 Aug 2021 01:58

Export record

Contributors

Author: Lyton Chithambo

Download statistics

Downloads from ePrints over the past year. Other digital versions may also be available to download e.g. from the publisher's website.

View more statistics

Atom RSS 1.0 RSS 2.0

Contact ePrints Soton: eprints@soton.ac.uk

ePrints Soton supports OAI 2.0 with a base URL of http://eprints.soton.ac.uk/cgi/oai2

This repository has been built using EPrints software, developed at the University of Southampton, but available to everyone to use.

We use cookies to ensure that we give you the best experience on our website. If you continue without changing your settings, we will assume that you are happy to receive cookies on the University of Southampton website.

×