Committing to Widespread Disclosure of Carbon Impact

34 Pages Posted: 25 Apr 2018 Last revised: 4 Apr 2019

See all articles by Dhoha Trabelsi

Dhoha Trabelsi

ESCE-Intrenational Business School

Saqib Aziz

ESC Rennes School of Business

Sabrina Chikh

SKEMA

Michael M. Dowling

ESC Rennes School of Business

Date Written: April 5, 2018

Abstract

The last decade has experienced an important expansion of openness on firm environmental practices and an increased level of environmental disclosure. An open question remains, however, on the extent to which firms fully commit to the principle of widespread disclosure of their impact on the environment, as opposed to meeting minimum standards of disclosure. We utilize a longitudinal study on a large panel of firms worldwide which have published their carbon emissions between 2008 and 2011 to show that the level of carbon management involvement by the firm and exposure to environmental regulations increases the propensity for widespread environmental disclosure. Moreover, larger companies and highly leveraged firms tend to communicate broadly on their carbon footprint, consistent with the increased demand for information from stakeholders in such firms.

Keywords: carbon disclosure, firm carbon emissions, stakeholder communication

JEL Classification: M14, M41, G39, Q54

Suggested Citation

Trabelsi, Dhoha and Aziz, Saqib and Chikh, Sabrina and Dowling, Michael M., Committing to Widespread Disclosure of Carbon Impact (April 5, 2018). Available at SSRN: https://ssrn.com/abstract=3157120 or http://dx.doi.org/10.2139/ssrn.3157120

Dhoha Trabelsi (Contact Author)

ESCE-Intrenational Business School ( email )

10 Rue Sextius Michel
Paris, 75015
France

Saqib Aziz

ESC Rennes School of Business ( email )

Rue Robert d'arbrissel, 2
Rennes, 35065
France

Sabrina Chikh

SKEMA ( email )

La DEFENSE
France

Michael M. Dowling

ESC Rennes School of Business ( email )

Rue Robert d'arbrissel, 2
Rennes, 35000
France

Register to save articles to
your library

Register

Paper statistics

Downloads
33
Abstract Views
221
PlumX Metrics
!

Under construction: SSRN citations while be offline until July when we will launch a brand new and improved citations service, check here for more details.

For more information