Under Pressure? The Link Between Mandatory Climate Reporting and Firms’ Carbon Performance

IF 4.2 4区 管理学 Q1 ENVIRONMENTAL STUDIES
Tobias Bauckloh, C. Klein, T. Pioch, Frank Schiemann
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引用次数: 15

Abstract

We examine whether and how mandatory climate reporting leads to changes in firms’ carbon emissions. Drawing on legitimacy theory and using a difference-in-differences design, we assess the effect of the Greenhouse Gas Reporting Program (GHGRP), introduced by the Environmental Protection Agency (EPA) in 2010, on the carbon performance defined as carbon intensity and absolute carbon emissions of affected firms. We find that firms affected by the GHGRP improve their carbon intensity significantly more than unaffected firms after the introduction of the GHGRP, but not their absolute carbon emissions. The results are robust to changes in the difference-in-differences design. Overall, our study contributes to research on mandatory climate reporting by assessing the GHGRP’s suitability to generate a real sustainable change in firms’ operations and reduce their negative impact on our climate.
在压力下吗?强制性气候报告与企业碳绩效之间的联系
我们研究强制性气候报告是否以及如何导致企业碳排放量的变化。根据合法性理论,并使用差异设计,我们评估了环境保护局(EPA)于2010年推出的温室气体报告计划(GHGRP)对碳绩效的影响,碳绩效定义为受影响企业的碳强度和绝对碳排放量。我们发现,在引入GHGRP后,受GHGRP影响的企业比未受影响的企业显著提高了碳强度,但没有提高其绝对碳排放量。结果对差异设计中的差异变化是稳健的。总的来说,我们的研究通过评估GHGRP是否适合在企业运营中产生真正的可持续变化并减少其对我们气候的负面影响,为强制性气候报告的研究做出了贡献。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
11.20
自引率
5.70%
发文量
19
期刊介绍: Organization & Environment encourages informed discussion about the social roots and consequences of environmental problems and stimulates deeper reflection on the meaning and significance of the natural world. By critically examining the impact of human production and consumption systems on the natural environment, Organization & Environment develops new perspectives on organizations that encourage environmentally sensitive reflection, inquiry, and practice.
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