Determinants of Carbon Emission Disclosures and UN Sustainable Development Goals: The Case of UK Higher Education Institutions

IF 3.1 3区 管理学 Q2 BUSINESS, FINANCE
Anup Kumar Saha, Habiba Al-Shaer, Rob Dixon, Istemi Demirag
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引用次数: 20

Abstract

In recent years, organisational sustainability has become a topical issue in many institutional fields and a number of calls have been made to improve the disclosure of carbon information as part of sustainability efforts. This paper responds to these calls, chiefly examining the determinants of (CED) in the annual reports of UK higher education institutions (HEIs). It also aims to predict the relationship between the extent of CED and UN Sustainable Development Goals (SDGs) reporting by UK universities. We construct a disclosure index to capture the extent and type of CED in the annual reports of UK HEIs, finding that carbon reduction targets imposed by the Government, environmental audit, and the amount of actual carbon emissions are significant and positively associated with CED. However, we find no relationship between CED and the disclosure of SDGs. We argue that HEIs'. CED can be useful in developing relevant regulatory policies given the targets are carefully set. Our research has important implications for policymakers regarding carbon reduction targets and related non?mandatory guidance, as these can be utilised as an effective mechanism in increasing carbon emission disclosure voluntary CED that are integrated into SDG disclosures.

碳排放披露与联合国可持续发展目标的决定因素:以英国高等教育机构为例
近年来,组织的可持续性已成为许多机构领域的热门话题,许多人呼吁将碳信息披露作为可持续性努力的一部分。本文回应了这些呼吁,主要研究了英国高等教育机构(HEIs)年度报告中(CED)的决定因素。它还旨在预测英国大学的CED程度与联合国可持续发展目标(SDGs)报告之间的关系。我们构建了一个披露指数,以捕捉英国高等教育机构年度报告中碳排放的程度和类型,发现政府制定的碳减排目标、环境审计和实际碳排放量与碳排放显著正相关。然而,我们没有发现CED与可持续发展目标披露之间的关系。我们认为高等教育。考虑到这些目标是经过仔细设定的,经济发展评估在制定相关监管政策方面是有用的。我们的研究对决策者制定碳减排目标和相关非碳排放政策具有重要意义。强制性指导,因为这些可以作为增加碳排放披露的有效机制,将自愿CED纳入可持续发展目标披露。
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来源期刊
Australian Accounting Review
Australian Accounting Review BUSINESS, FINANCE-
CiteScore
6.30
自引率
17.60%
发文量
31
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