公司治理机制与碳信息披露:多层次多理论文献调查

IF 8.3 2区 管理学 Q1 BUSINESS
Waris Ali, Jeffrey Wilson, Jedrzej George Frynas
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引用次数: 0

摘要

本研究对 62 项关于碳信息披露的公司治理驱动因素的实证研究进行了全面回顾和总结。我们发现,企业在多个层面都面临着碳信息披露的压力。在宏观层面,来自监管机构、规范机构、金融市场、媒体、社会和经济成本的压力是推动碳信息披露的最有影响力的因素。在中观层面,来自同行业公司以及所有者和投资者的同行压力影响了碳信息披露。在微观层面,董事会多样性、董事会独立性和内部组织系统解释了碳信息披露的可能性和承诺。此外,我们还全面回顾和总结了公司治理机制对碳信息披露影响的学术研究中使用的理论视角。我们的研究是首次对公司治理机制对碳信息披露的影响进行多理论、多层次的文献综述。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Corporate governance mechanisms and carbon disclosure: A multilevel and multitheory literature survey

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.

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来源期刊
CiteScore
17.20
自引率
16.30%
发文量
189
期刊介绍: Corporate Social Responsibility and Environmental Management is a journal that publishes both theoretical and practical contributions related to the social and environmental responsibilities of businesses in the context of sustainable development. It covers a wide range of topics, including tools and practices associated with these responsibilities, case studies, and cross-country surveys of best practices. The journal aims to help organizations improve their performance and accountability in these areas. The main focus of the journal is on research and practical advice for the development and assessment of social responsibility and environmental tools. It also features practical case studies and evaluates the strengths and weaknesses of different approaches to sustainability. The journal encourages the discussion and debate of sustainability issues and closely monitors the demands of various stakeholder groups. Corporate Social Responsibility and Environmental Management is a refereed journal, meaning that all contributions undergo a rigorous review process. It seeks high-quality contributions that appeal to a diverse audience from various disciplines.
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