欧洲气候变化风险披露:文化认知、调节和规范因素的作用

IF 4.6 Q1 BUSINESS, FINANCE Accounting in Europe Pub Date : 2022-01-02 DOI:10.1080/17449480.2022.2026000
Silvia Panfilo, Joanna Krasodomska
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引用次数: 11

摘要

摘要气候变化是当今世界面临的一个关键问题。通过新制度主义和规范性概念的视角,本研究考察了文化、调节和规范维度是否影响气候变化风险披露的质量。本文使用653家欧洲公司的样本,并根据碳披露项目(CDP)评级来衡量其披露的质量。研究结果表明,此类披露的质量与文化和规范层面有关,但实体合法性受到所有受审查的制度因素的影响。对于在2014/95/EU指令之前在较弱(较强)监管环境中运营的公司来说,所审查的文化和规范维度之间的互动是(不)重要的。这项研究更好地了解了与气候变化报告相关的挑战,以及在跨国家背景下(如欧盟)实现规范化过程中体制差异的作用。
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Climate Change Risk Disclosure in Europe: The Role of Cultural-Cognitive, Regulative, and Normative Factors
ABSTRACT Climate change is a key issue faced by the contemporary world. Through the lens of neoinstitutionalism and the normativity concept, this study examines whether cultural, regulative, and normative dimensions affect the quality of climate change risk disclosures. This paper uses a sample of 653 European companies and measures the quality of their disclosures based on Carbon Disclosure Project (CDP) ratings. The results show that the quality of such disclosures is associated with cultural and normative dimensions, but substantive legitimacy is found to be influenced by all the examined institutional factors. The interactions between the examined cultural and normative dimensions are shown to be (not) important for firms that operated in weaker (stronger) regulative contexts prior to Directive 2014/95/EU. This study provides a better understanding of the challenges related to climate change reporting and the role of institutional differences in the process of achieving normativity in cross-national contexts such as that of the European Union.
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
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