Cited by 512Corporate Social Responsibility ReportingAuditing, Earnings Management, GovernanceEnvironmental Sustainability in Business

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Corporate environmental disclosures about the effects of climate change

Stanny, Elizabeth, Ely, Kirsten·2008·Corporate Social Responsibility and Environmental Management

DOI 10.1002/csr.175

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Abstract

We examine factors associated with the US S&P 500 firms' decisions to disclose information about the current and projected effects of climate change to institutional investors. Through the Carbon Disclosure Project, 315 institutional investors representing 41 trillion USD in assets asked the largest public firms to respond to a questionnaire about climate change. We explore whether firms' disclosures directed specifically to institutional investors are related to factors that have been found to explain voluntary disclosures to investors in general. In particular, we consider factors related to the level of scrutiny, since extant literature predicts that the cost of not disclosing increases with level of scrutiny. We find that size, previous disclosures and foreign sales are related to whether firms disclose information about climate change requested by institutional investors through the Carbon Disclosure Project. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment.

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Authors: Stanny, E., & Ely, K.
Affiliations: Sonoma State University (US)
Corresponding author: Stanny, Elizabeth
ORCID: Stanny, Elizabeth
Venue: Corporate Social Responsibility and Environmental Management
Publisher: Wiley
Published: 2008-10-23
Volume: 15
Issue: 6
Pages: 338-348
ISSN: 1535-3958 (ISSN-L)
1535-3966
DOI: 10.1002/csr.175
OpenAlex: W2080820493
Cited by: 512
References: 24
Citations by year: 2026: 20 · 2025: 38 · 2024: 41 · 2023: 48 · 2022: 45 · 2021: 42 · 2020: 43 · 2019: 35 · 2018: 31 · 2017: 25 · 2016: 23 · 2015: 29 · 2014: 17 · 2013: 27 · 2012: 22
FWCI: 26.40
Type: journal article
Language: en
Open access: closed
Licence: onlinelibrary.wiley.com/termsAndConditions#vor (vor)
Locations: Corporate Social Responsibility and Environmental Management (publishedVersion)
Topics: Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Social Responsibility Reporting
Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
Social Sciences › Business, Management and Accounting › Marketing › Environmental Sustainability in Business
Keywords: corporate environmental disclosure, climate change disclosure, institutional investors, Carbon Disclosure Project, voluntary disclosure, disclosure costs, scrutiny, firm size, export sales, S&P 500 firms

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Corporate environmental disclosures about the effects of climate change

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