Please use this identifier to cite or link to this item:
http://hdl.handle.net/10397/74106
DC Field | Value | Language |
---|---|---|
dc.contributor | School of Accounting and Finance | - |
dc.creator | Broadstock, DC | - |
dc.creator | Collins, A | - |
dc.creator | Hunt, LC | - |
dc.creator | Vergos, K | - |
dc.date.accessioned | 2018-03-29T07:16:11Z | - |
dc.date.available | 2018-03-29T07:16:11Z | - |
dc.identifier.issn | 0890-8389 | - |
dc.identifier.uri | http://hdl.handle.net/10397/74106 | - |
dc.language.iso | en | en_US |
dc.publisher | Academic Press | en_US |
dc.rights | © 2017 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY license (http://creativecommons.org/licenses/by/4.0/). | en_US |
dc.subject | Business performance | en_US |
dc.subject | Carbon emissions | en_US |
dc.subject | Environmental reporting | en_US |
dc.subject | Non-linear effect | en_US |
dc.subject | Voluntary disclosure | en_US |
dc.title | Voluntary disclosure, greenhouse gas emissions and business performance : assessing the first decade of reporting | en_US |
dc.type | Journal/Magazine Article | en_US |
dc.identifier.spage | 2 | - |
dc.identifier.doi | 10.1016/j.bar.2017.02.002 | - |
dcterms.abstract | This study explores the empirical relationships between GHG emissions and an extensive range of business performance measures for UK FTSE-350 listed firms over the first decade or so of such reporting. Despite the popular and policy generated environmental imperatives over this period-along with growing evidence of the corporate added-value of having an 'environmental conscience', voluntary disclosure of emissions has been slow to adopt by firms. The leading contribution is to present clear evidence of a non-linear relationship, initially increasing with firm performance and then decreasing. An extensive pattern of non-reporting of emissions is also observed over time, and prior literature has introduced questions of endogeneity existing between firm performance and emissions. Steps are taken to ensure confidence/robustness of the results to these concerns. Accordingly, a two-stage (Heckman-type) selection model is used to analyse the emissions-performance nexus conditional upon the firm choosing to report (i.e. treating the choice to report as being endogenously determined with firm performance). From this-in addition to confirming the robustness of the non-linear relationship-it can be observed that the decision to report emissions is not directly influenced by wider social/governance disclosure attitudes of a firm, thus suggesting that firms disassociate environmental responsibility from social responsibility. | - |
dcterms.accessRights | open access | en_US |
dcterms.bibliographicCitation | British accounting review, 2016, p. 2 | - |
dcterms.isPartOf | British accounting review | - |
dcterms.issued | 2016 | - |
dc.identifier.scopus | 2-s2.0-85015796342 | - |
dc.identifier.eissn | 1095-8347 | - |
dc.description.validate | 201802 bcrc | - |
dc.description.oa | Version of Record | en_US |
dc.identifier.FolderNumber | OA_IR/PIRA | en_US |
dc.description.pubStatus | Published | en_US |
Appears in Collections: | Journal/Magazine Article |
Files in This Item:
File | Description | Size | Format | |
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1-s2.0-S0890838917300136-main (1).pdf | 309 kB | Adobe PDF | View/Open |
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