التفاصيل البيبلوغرافية
| العنوان: |
Corporate governance mechanisms and carbon disclosure: A multilevel and multitheory literature survey. |
| المؤلفون: |
Ali, Waris1,2, Wilson, Jeffrey1, Frynas, Jedrzej George3 |
| المصدر: |
Corporate Social Responsibility & Environmental Management. Jun2024, p1. 20p. 2 Illustrations, 11 Charts. |
| مصطلحات موضوعية: |
*CORPORATE governance, *DISCLOSURE, LITERATURE reviews, PEER pressure, CARBON |
| مستخلص: |
This study provides a comprehensive review and synthesis of 62 empirical studies on corporate governance drivers of carbon disclosure. We reveal that companies are experiencing pressure for carbon disclosure at multiple levels. At the macro‐level, pressures from regulatory institutions, normative institutions, financial markets, media, society, and economic cost were the most influential factors driving carbon disclosure. At the meso‐level, peer pressure from companies in similar industries as well as owners and investors influenced carbon disclosure. At the micro‐level, board diversity, board independence, and internal organizational systems explained the likelihood and commitment to carbon disclosure. In addition, we comprehensively reviewed and synthesized the theoretical lenses that have been used in scholarship on the impact of corporate governance mechanisms on carbon disclosure. Our study is the first multitheory and multilevel literature review on the impact of corporate governance mechanisms on carbon disclosure. [ABSTRACT FROM AUTHOR] |
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Copyright of Corporate Social Responsibility & Environmental Management is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) |
| قاعدة البيانات: |
Business Source Index |
