Pub Date : 2023-11-18DOI: 10.1177/10860266231213108
L. Dagilienė, Viktorija Varaniūtė
The circular economy is seen as a way to replace the dominant linear business models, which are based solely on increasing economic value. However, organisations transitioning to a circular business model usually face multiple tensions arising from the paradoxical relationship between achieving circularity and creating economic value. Therefore, we combine the literature on circular business models and paradox theory to systematise knowledge on paradoxical tensions that occur while transitioning to circular business model. Following an abductive approach, the research methodology employs semi-structured interviews and observation in the cross-sectorial manufacturing context. The research results allow us to identify novel insights into organisational-level tensions, namely, goal setting, performance orientation, compliance, in-network collaboration, and innovation adoption. In addition, we define the concept of a strategic paradox in the circular economy, which acknowledges the tension between true circular products and products as usual.
{"title":"Transitioning to a Circular Economy: Paradoxical Tensions of the Circular Business Model","authors":"L. Dagilienė, Viktorija Varaniūtė","doi":"10.1177/10860266231213108","DOIUrl":"https://doi.org/10.1177/10860266231213108","url":null,"abstract":"The circular economy is seen as a way to replace the dominant linear business models, which are based solely on increasing economic value. However, organisations transitioning to a circular business model usually face multiple tensions arising from the paradoxical relationship between achieving circularity and creating economic value. Therefore, we combine the literature on circular business models and paradox theory to systematise knowledge on paradoxical tensions that occur while transitioning to circular business model. Following an abductive approach, the research methodology employs semi-structured interviews and observation in the cross-sectorial manufacturing context. The research results allow us to identify novel insights into organisational-level tensions, namely, goal setting, performance orientation, compliance, in-network collaboration, and innovation adoption. In addition, we define the concept of a strategic paradox in the circular economy, which acknowledges the tension between true circular products and products as usual.","PeriodicalId":47984,"journal":{"name":"Organization & Environment","volume":"9 3","pages":"559 - 589"},"PeriodicalIF":5.3,"publicationDate":"2023-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139261754","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-28DOI: 10.1177/10860266231202819
Kerrigan Marie Machado Unter, Soolim Park, Jorge Rivera
As climate change (CC)-related adversity has become more evident, physical CC impacts and the need to respond to it are now a prominent topic in the political agenda in multiple countries. Accordingly, businesses have begun to adopt strategies to seeking to respond to CC. Recently, strategy and general management scholars have produced a growing number of articles examining the factors that increase the adoption of CC strategies, and, in a few cases, the environmental and financial performance implications of these strategies. Our review indicates that: (a) business research tends to dismiss CC-related adversity, with much of the research on drivers of responses highlighting a clear anthropocentric bias; (b) many papers discuss either adaptation or mitigation without much examination of synergies and tradeoffs between strategies; and (c) we know little about what and how physical climate conditions affect firms and their ability to achieve and sustain a competitive advantage.
{"title":"Business Response Strategies to Climate Change: An Integrative and Research Frontiers Outlook","authors":"Kerrigan Marie Machado Unter, Soolim Park, Jorge Rivera","doi":"10.1177/10860266231202819","DOIUrl":"https://doi.org/10.1177/10860266231202819","url":null,"abstract":"As climate change (CC)-related adversity has become more evident, physical CC impacts and the need to respond to it are now a prominent topic in the political agenda in multiple countries. Accordingly, businesses have begun to adopt strategies to seeking to respond to CC. Recently, strategy and general management scholars have produced a growing number of articles examining the factors that increase the adoption of CC strategies, and, in a few cases, the environmental and financial performance implications of these strategies. Our review indicates that: (a) business research tends to dismiss CC-related adversity, with much of the research on drivers of responses highlighting a clear anthropocentric bias; (b) many papers discuss either adaptation or mitigation without much examination of synergies and tradeoffs between strategies; and (c) we know little about what and how physical climate conditions affect firms and their ability to achieve and sustain a competitive advantage.","PeriodicalId":47984,"journal":{"name":"Organization & Environment","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136158586","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-17DOI: 10.1177/10860266231201993
Emily Lalonde, Brent McKnight, Francois Robinne
Managers must make critical disaster preparation decisions to protect firm assets from the threat of wildfire activity. Prior literature stresses the importance of past disaster experience as a key driver of disaster preparation. The article finds that, while experience with disasters is a critical condition, it is insufficient to explain disaster preparation activities by firms. Managerial perceptions including belief in anthropogenic climate change and the perception of increasing wildfires can substitute for direct negative wildfire experience. The article builds configural theory to explain how the psychological “closeness” of wildfire hazards can influence managerial decisions to prepare for disasters in the presence of key organizational characteristics. This study adopts a qualitative comparative analytical approach, drawing on manager surveys and biophysical wildfire data from 20 Canadian mining and resource extraction sites. The article also contrasts manager perceptions of wildfire risk with those of experts and captures a gap in risk perception.
{"title":"Does Wildfire Exposure Influence Corporate Disaster Preparedness? A Study of Natural Resources Extraction Firms in Canada","authors":"Emily Lalonde, Brent McKnight, Francois Robinne","doi":"10.1177/10860266231201993","DOIUrl":"https://doi.org/10.1177/10860266231201993","url":null,"abstract":"Managers must make critical disaster preparation decisions to protect firm assets from the threat of wildfire activity. Prior literature stresses the importance of past disaster experience as a key driver of disaster preparation. The article finds that, while experience with disasters is a critical condition, it is insufficient to explain disaster preparation activities by firms. Managerial perceptions including belief in anthropogenic climate change and the perception of increasing wildfires can substitute for direct negative wildfire experience. The article builds configural theory to explain how the psychological “closeness” of wildfire hazards can influence managerial decisions to prepare for disasters in the presence of key organizational characteristics. This study adopts a qualitative comparative analytical approach, drawing on manager surveys and biophysical wildfire data from 20 Canadian mining and resource extraction sites. The article also contrasts manager perceptions of wildfire risk with those of experts and captures a gap in risk perception.","PeriodicalId":47984,"journal":{"name":"Organization & Environment","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136032766","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-14DOI: 10.1177/10860266231201992
Alec Foster, Nichole Wissman, Laura A. Bray, Jennifer DeBoer, Seray Ergene, Oscar Jerome Stewart, Ian M. Dunham
Management and organization studies (MOS) scholars have recently brought attention to the lack of engagement with social equity and justice in tackling grand challenges. We argue that environmental justice (EJ) can deepen MOS’ engagement with social equity in addressing grand challenges, particularly climate change. Through a bibliometric analysis and qualitative review, we explore scholarly communities within EJ literature and draw connections to MOS research. We develop three bridges between EJ and MOS scholarship: (a) investigating organizational roles and processes in distributing environmental benefits and burdens within socioecological systems, (b) situating the firm within structural and historical contexts that create and perpetuate environmental injustices, and (c) prioritizing the goals, perspectives, and agency of activists and neglected voices within environmental conflicts and solutions. Ultimately, this review aims to build meaningful pathways to embed EJ in MOS research on grand challenges.
{"title":"Rising to the Challenge: Embedding Environmental Justice in Management and Organization Studies","authors":"Alec Foster, Nichole Wissman, Laura A. Bray, Jennifer DeBoer, Seray Ergene, Oscar Jerome Stewart, Ian M. Dunham","doi":"10.1177/10860266231201992","DOIUrl":"https://doi.org/10.1177/10860266231201992","url":null,"abstract":"Management and organization studies (MOS) scholars have recently brought attention to the lack of engagement with social equity and justice in tackling grand challenges. We argue that environmental justice (EJ) can deepen MOS’ engagement with social equity in addressing grand challenges, particularly climate change. Through a bibliometric analysis and qualitative review, we explore scholarly communities within EJ literature and draw connections to MOS research. We develop three bridges between EJ and MOS scholarship: (a) investigating organizational roles and processes in distributing environmental benefits and burdens within socioecological systems, (b) situating the firm within structural and historical contexts that create and perpetuate environmental injustices, and (c) prioritizing the goals, perspectives, and agency of activists and neglected voices within environmental conflicts and solutions. Ultimately, this review aims to build meaningful pathways to embed EJ in MOS research on grand challenges.","PeriodicalId":47984,"journal":{"name":"Organization & Environment","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135803710","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-09-01DOI: 10.1177/10860266231162057
Marianne Kuhlmann, Johannes Meuer, Catharina R Bening
The transition toward the circular economy requires stakeholders to collaborate along value chains. Yet, such collaborations are considerably challenging. Given the paradigmatic change, stakeholders face high levels of uncertainty and also need to align on a common way forward. We extend research on interorganizational sensemaking and the circular economy by exploring the process of interorganizational alignment in a European consortium of over 150 companies representing the value chain for flexible packaging with the objective to transform the value chain from linear to circular. We find that the interorganizational sensemaking process unfolds across three levels-organization, value chain, and ecosystem-which provide different reference frames for the process. We provide insights into how these frames, power dynamics, and identity considerations influence this process. Our findings highlight the importance of considering interdependencies between stakeholders and a collective reconceptualization of the established value chain to successfully transition toward a circular one.
{"title":"Interorganizational Sensemaking of the Transition Toward a Circular Value Chain.","authors":"Marianne Kuhlmann, Johannes Meuer, Catharina R Bening","doi":"10.1177/10860266231162057","DOIUrl":"https://doi.org/10.1177/10860266231162057","url":null,"abstract":"<p><p>The transition toward the circular economy requires stakeholders to collaborate along value chains. Yet, such collaborations are considerably challenging. Given the paradigmatic change, stakeholders face high levels of uncertainty and also need to align on a common way forward. We extend research on interorganizational sensemaking and the circular economy by exploring the process of interorganizational alignment in a European consortium of over 150 companies representing the value chain for flexible packaging with the objective to transform the value chain from linear to circular. We find that the interorganizational sensemaking process unfolds across three levels-organization, value chain, and ecosystem-which provide different reference frames for the process. We provide insights into how these frames, power dynamics, and identity considerations influence this process. Our findings highlight the importance of considering interdependencies between stakeholders and a collective reconceptualization of the established value chain to successfully transition toward a circular one.</p>","PeriodicalId":47984,"journal":{"name":"Organization & Environment","volume":"36 3","pages":"411-441"},"PeriodicalIF":5.3,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10465310/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"10296900","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-18DOI: 10.1177/10860266231174039
Ruixin Su, Xiaolong Shui, Jianguo Du
Although the corporate response to institutional pressures on the environmental agenda seems to be foreseeable, there is a limited understanding of the mechanisms that influence the uptake of green innovation. In this article, we examine the above question in the context of China’s green credit policy. By integrating institutional theory with resource dependence theory, a premier framework for understanding organization–environment relations, we theorize that the change in internal resource dependence is a conduit by which institutional pressures trigger corporate green innovation. This study empirically focuses on 1,485 listed Chinese firms from 2007 to 2019, during which the green credit policy was implemented in 2012. We find that the policy leads to financial constraints that stimulate corporate green innovation. Furthermore, the relationship between green credit policy and financial constraints is more significant for firms with a higher level of financial dependence on banks.
{"title":"Institutional Pressures and Corporate Green Innovation: Evidence From Chinese Public Enterprises","authors":"Ruixin Su, Xiaolong Shui, Jianguo Du","doi":"10.1177/10860266231174039","DOIUrl":"https://doi.org/10.1177/10860266231174039","url":null,"abstract":"Although the corporate response to institutional pressures on the environmental agenda seems to be foreseeable, there is a limited understanding of the mechanisms that influence the uptake of green innovation. In this article, we examine the above question in the context of China’s green credit policy. By integrating institutional theory with resource dependence theory, a premier framework for understanding organization–environment relations, we theorize that the change in internal resource dependence is a conduit by which institutional pressures trigger corporate green innovation. This study empirically focuses on 1,485 listed Chinese firms from 2007 to 2019, during which the green credit policy was implemented in 2012. We find that the policy leads to financial constraints that stimulate corporate green innovation. Furthermore, the relationship between green credit policy and financial constraints is more significant for firms with a higher level of financial dependence on banks.","PeriodicalId":47984,"journal":{"name":"Organization & Environment","volume":"36 1","pages":"442 - 467"},"PeriodicalIF":5.3,"publicationDate":"2023-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45888342","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-01DOI: 10.1177/10860266231176913
J. Pinkse, Florian Lüdeke‐Freund, O. Laasch, Yuliya Snihur, René Bohnsack
Business models for sustainability (BMfS) enable organizations to create social and environmental value for a wide variety of stakeholders. As BMfS are new for well-established industries, their implementation requires deep organizational change to overcome path dependencies of existing business models. In this article, we present a framework which outlines the organizational change process involved in BMfS development. The framework shows that organizations can experiment with novel configurations of value, resources, and transactions, and follow discursive and cognitive pathways to enable BMfS legitimization and implementation. Although the value, resources, and transactions levers can be used either separately or in concert, discursive and cognitive pathways are most powerful when pursued together. We use our framework to highlight the contributions of the articles in the special issue and to propose new directions for BMfS research. We argue that future research should investigate the impacts of BMfS on the sustainability challenges they seek to address.
{"title":"The Organizational Dynamics of Business Models for Sustainability: Discursive and Cognitive Pathways for Change","authors":"J. Pinkse, Florian Lüdeke‐Freund, O. Laasch, Yuliya Snihur, René Bohnsack","doi":"10.1177/10860266231176913","DOIUrl":"https://doi.org/10.1177/10860266231176913","url":null,"abstract":"Business models for sustainability (BMfS) enable organizations to create social and environmental value for a wide variety of stakeholders. As BMfS are new for well-established industries, their implementation requires deep organizational change to overcome path dependencies of existing business models. In this article, we present a framework which outlines the organizational change process involved in BMfS development. The framework shows that organizations can experiment with novel configurations of value, resources, and transactions, and follow discursive and cognitive pathways to enable BMfS legitimization and implementation. Although the value, resources, and transactions levers can be used either separately or in concert, discursive and cognitive pathways are most powerful when pursued together. We use our framework to highlight the contributions of the articles in the special issue and to propose new directions for BMfS research. We argue that future research should investigate the impacts of BMfS on the sustainability challenges they seek to address.","PeriodicalId":47984,"journal":{"name":"Organization & Environment","volume":"36 1","pages":"211 - 227"},"PeriodicalIF":5.3,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43396577","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-10DOI: 10.1177/10860266231155210
Erica Olesson, S. Nenonen, J. Newth
How underlying norms influence the introduction of sustainability in existing commercial business models is under-researched. We present an ethnographic study of a professional services firm operating under commercial and professional logics and responding to the introduction of the sustainability logic. We find that different logic characteristics can be core in each business model component, leading to distinct enablers and barriers to change towards sustainability. We show how the alignment of practices between logics of responding to a specific client and employee expectations are enablers for sustainability. Conversely, barriers are created when clients or employees do not require action. We find enabled actions are bound by barriers of not being open to leading clients in sustainability, requiring professionals to integrate sustainability into service delivery, and taking on risk to shareholder returns. This study shows that logics and how they are expressed impact the antecedents of business model change for sustainability.
{"title":"Enablers and Barriers: The Conflicting Role of Institutional Logics in Business Model Change for Sustainability","authors":"Erica Olesson, S. Nenonen, J. Newth","doi":"10.1177/10860266231155210","DOIUrl":"https://doi.org/10.1177/10860266231155210","url":null,"abstract":"How underlying norms influence the introduction of sustainability in existing commercial business models is under-researched. We present an ethnographic study of a professional services firm operating under commercial and professional logics and responding to the introduction of the sustainability logic. We find that different logic characteristics can be core in each business model component, leading to distinct enablers and barriers to change towards sustainability. We show how the alignment of practices between logics of responding to a specific client and employee expectations are enablers for sustainability. Conversely, barriers are created when clients or employees do not require action. We find enabled actions are bound by barriers of not being open to leading clients in sustainability, requiring professionals to integrate sustainability into service delivery, and taking on risk to shareholder returns. This study shows that logics and how they are expressed impact the antecedents of business model change for sustainability.","PeriodicalId":47984,"journal":{"name":"Organization & Environment","volume":"36 1","pages":"228 - 252"},"PeriodicalIF":5.3,"publicationDate":"2023-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46306640","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-01DOI: 10.1177/10860266221083338
J. Andrus, Patrick J. Callery, Jake B. Grandy
Voluntary nonfinancial disclosures are an increasingly relevant element of corporate sustainability strategies. Despite their importance, research is conflicted on how the transparency of such disclosures affects market and nonmarket outcomes. A possible reason is that transparency consists of multiple dimensions, each of which may be valued differently by market and nonmarket actors. Drawing on insights from attribution theory, we explore the effects that different information traits of voluntary disclosures have on market and nonmarket actors. We suggest that the completeness, clarity, and accuracy of voluntary nonfinancial disclosures affect both market (i.e., market valuation) and nonmarket (i.e., reputation risk) reactions. Using data from the Carbon Disclosure Project, we find that these actors react differently to three distinct dimensions of transparency: completeness, clarity, and accuracy. Our findings highlight the importance of the nuanced relationship between transparency and market and nonmarket actor reactions, which has implications for broader, sustainability-related outcomes.
{"title":"The Uneven Returns of Transparency in Voluntary Nonfinancial Disclosures","authors":"J. Andrus, Patrick J. Callery, Jake B. Grandy","doi":"10.1177/10860266221083338","DOIUrl":"https://doi.org/10.1177/10860266221083338","url":null,"abstract":"Voluntary nonfinancial disclosures are an increasingly relevant element of corporate sustainability strategies. Despite their importance, research is conflicted on how the transparency of such disclosures affects market and nonmarket outcomes. A possible reason is that transparency consists of multiple dimensions, each of which may be valued differently by market and nonmarket actors. Drawing on insights from attribution theory, we explore the effects that different information traits of voluntary disclosures have on market and nonmarket actors. We suggest that the completeness, clarity, and accuracy of voluntary nonfinancial disclosures affect both market (i.e., market valuation) and nonmarket (i.e., reputation risk) reactions. Using data from the Carbon Disclosure Project, we find that these actors react differently to three distinct dimensions of transparency: completeness, clarity, and accuracy. Our findings highlight the importance of the nuanced relationship between transparency and market and nonmarket actor reactions, which has implications for broader, sustainability-related outcomes.","PeriodicalId":47984,"journal":{"name":"Organization & Environment","volume":"36 1","pages":"39 - 68"},"PeriodicalIF":5.3,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41548951","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-01DOI: 10.1177/10860266221083340
Tobias Bauckloh, C. Klein, T. Pioch, Frank Schiemann
We examine whether and how mandatory climate reporting leads to changes in firms’ carbon emissions. Drawing on legitimacy theory and using a difference-in-differences design, we assess the effect of the Greenhouse Gas Reporting Program (GHGRP), introduced by the Environmental Protection Agency (EPA) in 2010, on the carbon performance defined as carbon intensity and absolute carbon emissions of affected firms. We find that firms affected by the GHGRP improve their carbon intensity significantly more than unaffected firms after the introduction of the GHGRP, but not their absolute carbon emissions. The results are robust to changes in the difference-in-differences design. Overall, our study contributes to research on mandatory climate reporting by assessing the GHGRP’s suitability to generate a real sustainable change in firms’ operations and reduce their negative impact on our climate.
{"title":"Under Pressure? The Link Between Mandatory Climate Reporting and Firms’ Carbon Performance","authors":"Tobias Bauckloh, C. Klein, T. Pioch, Frank Schiemann","doi":"10.1177/10860266221083340","DOIUrl":"https://doi.org/10.1177/10860266221083340","url":null,"abstract":"We examine whether and how mandatory climate reporting leads to changes in firms’ carbon emissions. Drawing on legitimacy theory and using a difference-in-differences design, we assess the effect of the Greenhouse Gas Reporting Program (GHGRP), introduced by the Environmental Protection Agency (EPA) in 2010, on the carbon performance defined as carbon intensity and absolute carbon emissions of affected firms. We find that firms affected by the GHGRP improve their carbon intensity significantly more than unaffected firms after the introduction of the GHGRP, but not their absolute carbon emissions. The results are robust to changes in the difference-in-differences design. Overall, our study contributes to research on mandatory climate reporting by assessing the GHGRP’s suitability to generate a real sustainable change in firms’ operations and reduce their negative impact on our climate.","PeriodicalId":47984,"journal":{"name":"Organization & Environment","volume":"36 1","pages":"126 - 149"},"PeriodicalIF":5.3,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48521583","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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