{"title":"公司治理机制与碳信息披露:多层次多理论文献调查","authors":"Waris Ali, Jeffrey Wilson, Jedrzej George Frynas","doi":"10.1002/csr.2869","DOIUrl":null,"url":null,"abstract":"<p>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.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":8.3000,"publicationDate":"2024-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.2869","citationCount":"0","resultStr":"{\"title\":\"Corporate governance mechanisms and carbon disclosure: A multilevel and multitheory literature survey\",\"authors\":\"Waris Ali, Jeffrey Wilson, Jedrzej George Frynas\",\"doi\":\"10.1002/csr.2869\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>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.</p>\",\"PeriodicalId\":48334,\"journal\":{\"name\":\"Corporate Social Responsibility and Environmental Management\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":8.3000,\"publicationDate\":\"2024-06-20\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.2869\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Corporate Social Responsibility and Environmental Management\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1002/csr.2869\",\"RegionNum\":2,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Corporate Social Responsibility and Environmental Management","FirstCategoryId":"91","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/csr.2869","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS","Score":null,"Total":0}
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.
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.