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An Investigation Of Voluntary Corporate Greenhouse Gas Emissions Reporting In A Market Governance System: Australian Evidence, Michaela Rankin, Carolyn Windsor, Dina Wahyuni
An Investigation Of Voluntary Corporate Greenhouse Gas Emissions Reporting In A Market Governance System: Australian Evidence, Michaela Rankin, Carolyn Windsor, Dina Wahyuni
Carolyn Windsor
Purpose – Institutional governance theory is used to explain voluntary corporate greenhouse gas (GHG) reporting in the context of a market governance system in the absence of climate change public policy. This paper seeks to hypothesise that GHG reporting is related to internal organisation systems, external privately promulgated guidance and EU ETS trading.
Design/methodology/approach – A two-stage approach is used. The initial model examines whether firms’ GHG disclosures are associated with internal organisation systems factors: environmental management systems (EMS), corporate governance quality and environmental management committees as well as external private guidance provided by the Global Reporting Initiative (GRI) and …