An inside perspective on carbon disclosure

نویسندگان

  • Christian Blanco
  • Felipe Caro
  • Charles J. Corbett
چکیده

Part of the vision underlying CDP (formerly the Carbon Disclosure Project) is to enhance firms’ climate change strategies by encouraging them to measure their emissions and corresponding risks and opportunities. Drawing on interviews with 38 firms in 7 countries that disclosed to CDP, we find that the benefits firms experience from the measurement and disclosure process are more diverse in nature than expected. They can be both operational and strategic, and internal as well as external. From our analysis of the firms’ experiences, we draw several implications for managers. First, managers should beware of various biases that may inhibit investments in profitable emissions reduction opportunities. Second, participating in a disclosure-oriented process can be beneficial, even for a firm that ultimately decides not to disclose. Third, when disclosing GHG-related information, managers need to address multiple groups of stakeholders, not just investors. Fourth, when searching for emissions reduction opportunities, and in organizing the disclosure process, managers should not neglect opportunities that exist elsewhere in the supply chain.

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

ثبت نام

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

The Influence of the Sustainability Logic on Carbon Disclosure in the Global Logistics Industry: The Case of DHL, FDX and UPS

As a significant contributor to carbon emissions, global logistics companies are under scrutiny from various stakeholders, and respond by disclosing carbon-related information in the form of carbon reports. Carbon disclosure is, however, a mainly voluntary practice that allows for a broad range of interpretation from the management field, which leads to different approaches to the measurement a...

متن کامل

Radius Dependence of Hydrogen Storage Inside Single Walled Carbon Nanotubes in an Array

In this study, we have investigated radius dependence of hydrogen storage within armchair (n,n) single walled carbon nanotubes (SWCNT) in a square arrays. To this aim, we have employed equilibrium molecular dynamics (MD) simulation. Our simulations results reveal that radius of carbon nanotubes are an important and influent factor in hydrogen distribution inside carbon nanotubes and consequentl...

متن کامل

Adsorption of Carbon Monoxide on a (6, 6) Armchair Carbon Nanotube: Ab initio Study

Perhaps the more interesting nanostructures with large application potential, from transistors to probes, are carbon nanotubes. One of the most widely uses of these nanostructures are their applications as gas detector, which is an important application in the field se of environmental technologies. The present work studies the adsorption of carbon monoxide on a (6, 6) armchair carbon nanotube ...

متن کامل

Some Factors that Influence the Quality of Voluntary Disclosure

The purpose of this study is to investigate the factors affecting the evaluation of the quality of voluntary disclosure, given that the factors used in internal research due to having an external source and focusing on the number of disclosures may not be an appropriate criterion for measuring the quality of information disclosure, so, it is necessary to provide new influencing factors on the e...

متن کامل

Accounting for Carbon and Reframing Disclosure: A Business Model Approach

This paper contributes to the research in accounting and the debate about the nature of carbon footprint reporting for society. This paper utilises numbers and narratives to explore changes in carbon footprint using UK national carbon emissions data for the period 1990 to 2009, six years (2006-2011) of carbon emissions data for the FTSE 100 group of companies and a case study that focuses on th...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

ثبت نام

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

عنوان ژورنال:

دوره   شماره 

صفحات  -

تاریخ انتشار 2016