{"title":"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","authors":"Anil Kumar Sharma, Anupama Prashar, Ritu Sharma","doi":"10.1108/ijppm-07-2023-0380","DOIUrl":null,"url":null,"abstract":"<h3>Purpose</h3>\n<p>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).</p><!--/ Abstract__block -->\n<h3>Design/methodology/approach</h3>\n<p>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.</p><!--/ Abstract__block -->\n<h3>Findings</h3>\n<p>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.</p><!--/ Abstract__block -->\n<h3>Practical implications</h3>\n<p>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).</p><!--/ Abstract__block -->\n<h3>Originality/value</h3>\n<p>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.</p><!--/ Abstract__block -->","PeriodicalId":47944,"journal":{"name":"International Journal of Productivity and Performance Management","volume":null,"pages":null},"PeriodicalIF":3.6000,"publicationDate":"2024-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Deterrents for corporate carbon disclosures: a study on Indian corporations using Grey-DEMATEL approach\",\"authors\":\"Anil Kumar Sharma, Anupama Prashar, Ritu Sharma\",\"doi\":\"10.1108/ijppm-07-2023-0380\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<h3>Purpose</h3>\\n<p>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).</p><!--/ Abstract__block -->\\n<h3>Design/methodology/approach</h3>\\n<p>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.</p><!--/ Abstract__block -->\\n<h3>Findings</h3>\\n<p>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.</p><!--/ Abstract__block -->\\n<h3>Practical implications</h3>\\n<p>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).</p><!--/ Abstract__block -->\\n<h3>Originality/value</h3>\\n<p>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.</p><!--/ Abstract__block -->\",\"PeriodicalId\":47944,\"journal\":{\"name\":\"International Journal of Productivity and Performance Management\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":3.6000,\"publicationDate\":\"2024-08-15\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Productivity and Performance Management\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/ijppm-07-2023-0380\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"MANAGEMENT\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Productivity and Performance Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/ijppm-07-2023-0380","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"MANAGEMENT","Score":null,"Total":0}
Deterrents for corporate carbon disclosures: a study on Indian corporations using Grey-DEMATEL approach
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.
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.