The DOI matches its Crossref record; 5 of the 5 references it cites were found in a registry or an index.
Determinants of Corporate Climate Change Disclosure for European Firms
Abstract
This study identifies the determinants of climate change disclosure under the prism of sustainable development in European context. The selected variables involve environmental performance, ownership structure, and verification of climate change initiatives. Cross‐sectional data derived from the Bloomberg terminal of the European 500 index concerning 215 firms in the year 2014 are employed. The novelty of the present study stands on the use of proxies for climate change disclosure by adopting the Climate Performance Leadership Index (CPLI). The results reveal that better environmental performance positively affects the level of climate change disclosure. In addition, governmental ownership and independent verification of environmental data determine climate change disclosure. Thus, climate change disclosure is thought to be an effective managerial tool for shareholders and stakeholders to superintend corporate management limiting information asymmetry level; furthermore, higher environmental performers prefer actual climate change disclosure providing a plausible signal. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment
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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
Verrecchia, R. E. (1983) · Journal of Accounting and Economics · doi:10.1016/0165-4101(83)90011-3 · Cited by 3,481
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
Hahn, R., & Kühnen, M. (2013) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2013.07.005 · Cited by 1,775
Assurance 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
Elahi, E., Khalid, Z., & Zhang, Z. (2022) · Applied Energy · doi:10.1016/j.apenergy.2021.118459 · Cited by 448
Gangi, F., Meles, A., D'Angelo, E., & Daniele, L. M. (2019) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.1699 · Cited by 331
Gangi, F., Daniele, L. M., & Varrone, N. (2020) · Business Strategy and the Environment · doi:10.1002/bse.2482 · Cited by 264
Metadata
- Authors
- Giannarakis, G., Zafeiriou, E., Arabatzis, G., & Partalidou, X.
- Venue
- Corporate Social Responsibility and Environmental Management
- Publisher
- Wiley
- Published
- 2017-10-12
- Volume
- 25
- Issue
- 3
- Pages
- 281-294
- ISSN
- 1535-3958 (ISSN-L)
- 1535-3966
- OpenAlex
- W2764132589
- Cited by
- 169
- References
- 5
- FWCI
- 9.27
- Type
- journal article
- Language
- en
- Open access
- closed
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- Giannarakis, G., Zafeiriou, E., Arabatzis, G., & Partalidou, X. (2018). Determinants of Corporate Climate Change Disclosure for European Firms. Corporate Social Responsibility and Environmental Management. https://doi.org/10.1002/csr.1461
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