The DOI matches its Crossref record; 7 of the 7 references it cites were found in a registry or an index.
Voluntary Disclosures of Emissions by US Firms
Open accessAbstract
This paper examines voluntary disclosures about greenhouse gas emissions by the US S&P 500 firms to the Carbon Disclosure Project (CDP). Trends in three disclosures (answering the questionnaire, disclosing emissions and disclosing accounting methodology for emissions) are examined from 2006 to 2008. The frequencies of all three disclosures increased over this period. The finding that many firms answer the questionnaire, but do not disclose their emission amounts or how they account for them, is consistent with a prediction from the legitimacy theory literature that firms will disclose the minimum to avoid scrutiny. Disclosure patterns are routine since previous disclosures are the most significant variable in explaining subsequent ones. The research contributes to the understanding of emission disclosures, in particular, and voluntary disclosures, in general, by highlighting the importance of considering previous disclosures in understanding subsequent ones. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment
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Cites
Managing Legitimacy: Strategic and Institutional Approaches
Suchman, M. C. (1995) · The Academy of Management Review · doi:10.2307/258788 · Cited by 19,903
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008) · Accounting, Organizations and Society · doi:10.1016/j.aos.2007.05.003 · Cited by 3,570
Al-Tuwaijri, S. A., Christensen, T. E., & Hughes, K. E. (2004) · Accounting, Organizations and Society · doi:10.1016/s0361-3682(03)00032-1 · Cited by 2,080
The role of environmental disclosures as tools of legitimacy: A research note
Cho, C. H., & Patten, D. M. (2007) · Accounting, Organizations and Society · doi:10.1016/j.aos.2006.09.009 · Cited by 2,069
Responding to public and private politics: corporate disclosure of climate change strategies
Reid, E. M., & Toffel, M. W. (2009) · Strategic Management Journal · doi:10.1002/smj.796 · Cited by 1,093
Corporate environmental disclosures about the effects of climate change
Stanny, E., & Ely, K. (2008) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.175 · Cited by 512
Self-citationAssurance on sustainability reports: An international comparison
Simnett, R., Vanstraelen, A., & Chua, W. F. (2009) · The Accounting Review · doi:10.2308/accr.2009.84.3.937 · Cited by 184
Cited by
Firm-value effects of carbon emissions and carbon disclosures
Matsumura, E. M., Prakash, R., & Vera-Muñoz, S. C. (2014) · The Accounting Review · doi:10.2308/accr-50629 · Cited by 1,681
Planetary Boundaries: Ecological Foundations for Corporate Sustainability
Whiteman, G., Walker, B., & Perego, P. (2013) · Journal of Management Studies · doi:10.1111/j.1467-6486.2012.01073.x · Cited by 867
Explanatory Factors of Integrated Sustainability and Financial Reporting
Frias‐Aceituno, J. V., Rodríguez‐Ariza, L., & Garcia‐Sánchez, I. M. (2014) · Business Strategy and the Environment · doi:10.1002/bse.1765 · Cited by 487
Corporate Incentives to Disclose Carbon Information: Evidence from the CDP Global 500 Report
Luo, L., Lan, Y., & Tang, Q. (2012) · Journal of International Financial Management & Accounting · doi:10.1111/j.1467-646x.2012.01055.x · Cited by 448
Liesen, A., Hoepner, A. G., Patten, D. M., & Figge, F. (2015) · Accounting, Auditing & Accountability Journal · doi:10.1108/aaaj-12-2013-1547 · Cited by 299
Metadata
- Authors
- Stanny, E.
- Venue
- Business Strategy and the Environment
- Publisher
- Wiley
- Published
- 2012-05-08
- Volume
- 22
- Issue
- 3
- Pages
- 145-158
- ISSN
- 0964-4733 (ISSN-L)
- 1099-0836
- OpenAlex
- W2766534839
- Cited by
- 219
- References
- 7
- FWCI
- 41.13
- Type
- journal article
- Language
- en
- Open access
- green
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