Deterrents for corporate carbon disclosures: a study on Indian corporations using Grey-DEMATEL approach

Anil Kumar Sharma, Anupama Prashar, Ritu Sharma
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Abstract

Purpose

Globally, the landscape of corporate carbon disclosures (CCD) is continually evolving as societal, environmental and regulatory expectations change over time. The goal of this study is to examine the challenges faced by Indian firms’ corporate carbon reporting (CCR). The literature recognized the hurdles to reaching net zero emissions and decarbonization, which are equally applicable to carbon disclosure (CD).

Design/methodology/approach

The scope 3 emission disclosure barriers (S3EDBs) identified from the literature were ranked, and their relationships were discovered using the “Grey-based decision-making trial and evaluation laboratory” (Grey- DEMATEL) technique.

Findings

The key findings are the S3EDBs, the most prominent barriers, their interrelationships and important insights for managers of organizations in prioritizing the action area for scope 3 CD. Eight S3EDBs were categorized in terms of cause and effect, threshold value is calculated as 0.78. “Quality, and reliability of data,” “Government policies and statutory requirement on emission disclosure” and “Traceability and managing supply chain partners” are the most prominent S3EDBs.

Practical implications

The results will help industry people in countries with emerging economies that have significant scope 3 carbon footprints. The managers can plan to deal with top S3EDBs as a step towards decarbonization and ultimately fighting climate change (CC).

Originality/value

This study is one of the first to rank these barriers to CD so that industry practitioners can prioritize their actions. The core contribution of this research is to detect the most significant S3EDBs and their interdependencies.

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企业碳披露的威慑因素:利用灰色-DEMATEL 方法对印度企业的研究
目的在全球范围内,随着社会、环境和监管期望的不断变化,企业碳披露(CCD)的格局也在持续演变。本研究旨在探讨印度企业在企业碳报告(CCR)方面面临的挑战。研究结果主要发现了 S3EDBs、最突出的障碍、它们之间的相互关系以及对企业管理者优先考虑范围 3 碳披露行动领域的重要启示。根据因果关系对 8 个 S3EDB 进行了分类,阈值计算为 0.78。"实际意义该研究结果将有助于新兴经济体国家中拥有大量范围 3 碳足迹的行业人士。管理者可以计划如何应对最突出的 S3EDBs,以此作为去碳化和最终应对气候变化(CC)的一个步骤。原创性/价值本研究是首批对这些碳排放障碍进行排序的研究之一,从而使行业从业者可以优先考虑他们的行动。本研究的核心贡献在于发现最重要的 S3EDB 及其相互依存关系。
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
7.90
自引率
9.70%
发文量
87
期刊介绍: ■Organisational design and methods ■Performance management ■Performance measurement tools and techniques ■Process analysis, engineering and re-engineering ■Quality and business excellence management Articles can address these topics theoretically or empirically through either a descriptive or critical approach. The co-Editors support articles that significantly bring new knowledge to the area both for academics and practitioners. The material for publication in IJPPM should be written in a manner which makes it accessible to its entire wide-ranging readership. Submissions of highly technical or mathematically-oriented papers are discouraged.
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