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Influencing factors on carbon reporting: an empirical study in Spanish companies

José María González‐González (Department of Accounting and Finance, University of Seville, Seville, Spain)
Constancio Zamora‐Ramírez (Department of Accounting and Finance, University of Seville, Seville, Spain)

World Journal of Science, Technology and Sustainable Development

ISSN: 2042-5945

Article publication date: 1 January 2013

971

Abstract

Purpose

The Carbon Disclosure Project (CDP) has become an international instrument for carbon reporting of companies. The purpose of this paper is to analyze the influence of some factors of the institutional environment of organizations (regulatory pressure, sustainability normative demands and interconnectedness) on the evaluation obtained by Spanish companies in this project.

Design/methodology/approach

This paper has proceeded to make a multiple regression analysis in order to analyze the relationship between the dependent variable (“Carbon Disclosure” qualification) and independent variables (regulatory pressure, sustainability normative demands and interconnectedness) supported on the computer program Statistical Package for the Social Sciences (SPSS).

Findings

The results show that the interconnectedness of companies through their participation in associations that fight against climate change is the analyzed factor with a higher predictive power and statistical significance. Also, the regulatory pressure and normative demands from sustainability indexes, such as Dow Jones Sustainability Index, influence the carbon reporting of organizations participating in the CDP.

Research limitations/implications

The main limitation of this paper is the reduced number of Spanish companies participating in the CDP.

Originality/value

This paper highlights the importance of the role developed by the associations fighting against climate change, since they allow the members to belong to a network through which they share resources, norms and values that positively and significantly influence their behaviour related to carbon reporting.

Keywords

Citation

María González‐González, J. and Zamora‐Ramírez, C. (2013), "Influencing factors on carbon reporting: an empirical study in Spanish companies", World Journal of Science, Technology and Sustainable Development, Vol. 10 No. 1, pp. 19-29. https://doi.org/10.1108/20425941311313074

Publisher

:

Emerald Group Publishing Limited

Copyright © 2013, Emerald Group Publishing Limited

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