Democracy, corruption and civil liberties: does national context influence corporate carbon disclosure?

Design/methodology/approach: This research analyzes the carbon disclosure of 1328 companies based in 19 countries. The level democracy, corruption and civil liberties countries was measured using variables from Varieties Democracy database. data were analyzed three econometric models. Purpose: paper answers following question: How does country affect disclosure? Findings: results show that is affected by institutional context where company operates. Therefore, democracy control higher, are more involved disclosure. Research limitations/implications: findings confirm Institutional Theory, reinforcing not only organizational context, but also social political relevant for dissemination carbon. Practical implications: Managers with a greater voice citizens lower should invest resources In these countries, under pressure stakeholders information on emissions. Social policy makers can incorporate protection mechanisms just shareholders. Lawmakers propose increased penalties criminalized corrupt practices illicit enrichment public officials. Less power higher reduce effectiveness national policies sustainable development. Originality/value: research, addition to advancing studies different contexts, has first time used credit rating variable.