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Corporate Voluntary Greenhouse Gas Reporting: Stakeholder Pressure And The Mediating Role Of The Chief Executive Officer, Lyton Chithambo, Ishmael Tingbani, Godfred Afrifa Agyapong, Ernest Gyapong, Isaac Sakyi Damoah
Corporate Voluntary Greenhouse Gas Reporting: Stakeholder Pressure And The Mediating Role Of The Chief Executive Officer, Lyton Chithambo, Ishmael Tingbani, Godfred Afrifa Agyapong, Ernest Gyapong, Isaac Sakyi Damoah
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© 2020 The Authors. Business Strategy and The Environment published by ERP Environment and John Wiley & Sons Ltd The study sheds light on the extent to which various stakeholder pressures influence voluntary disclosure of greenhouse gas (GHG) emissions and how the impact is explained and moderated chief executive officer (CEO) characteristics of 215 FTSE 350 listed U.K. companies for the year 2011. The study developed a classification of GHG emission disclosure based on the guidelines of GHG Protocol, Department for Environment, Food and Rural Affairs, and Global Framework for Climate Risk Disclosure using content analysis. Evidence from the study …