Year: 2009
Type: dissertation
Abstract: Two beliefs drove this dissertation to be centered on the analysis of the UK corporate \ndisclosure (CD) related to global climate change (GCC). Firstly, GCC is the most \nsignificant environmental concern of our current age (IPCC, 2001; Stern, 2006; IPCC, \n2007). Secondly, CD could illustrate the values of organizations and possibilities for \nchanging organizations’ responsibility regarding to GCC (Gray et al., 1996; Bebbington \nand Larrinaga-Gonzalez, 2008; Bebbington et al., 2009). \nThis study utilizes content analysis as its principal method and seeks to achieve its goal \nby way of a two investigations. The first investigation focuses on disclosures made by \ndirect participants’ (DP) in the UK Emissions Trading Scheme (UK ETS). It captures \nGCC disclosures from both stand alone (SA) and annual reports (AR) during 2000 - \n2004. This part of the study explores if joining the UK ETS changed GCC disclosures. \nThis is tested on both a longitudinal and matched pair (MP) basis. An analysis using \ninstitutional theory suggests that instruments of environmental policy may influence \nGCC disclosures. Results showed that DP increased GCC disclosure, especially in the \nAR where mainstream business rationale is accepted. MP disclosures, in contrast, focus \non the SA media and on different topics than DP disclosures. AR and SA both contain \nCD, but in this study they showed different patterns of disclosure and therefore may \nconstitute different disclosure media. \nThe second investigation suggests a method to compare GCC disclosure for a sample of \nDP and MP, using three different media: carbon disclosure project (CDP), AR and SA. \nAnalysis shows that GCC disclosure did not provide sufficient information to compare \nGCC initiatives and disclosures. Despite the fact that organizations have similar \ncharacteristics in terms of sector, size and origin country, they showed different views \non GCC issues and this may partially explain differences on GCC initiatives and \ndisclosure.
Authors: de Aguiar, R S Thereza
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
SDG: Climate action
Open Access status: green
OpenAlex ID: W1607986379