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Developing a framework for carbon accounting disclosure strategies: a strategic reference points (SRP) matrix-based analysis

Mehdi Vaseyee Charmahali (Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran)
Hasan Valiyan (Department of Management, Shahrood Branch, Islamic Azad University, Shahrood, Iran)
Mohammadreza Abdoli (Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran)

International Journal of Ethics and Systems

ISSN: 2514-9369

Article publication date: 26 February 2021

Issue publication date: 3 April 2021

284

Abstract

Purpose

During the current century, environmental sustainability and waste reduction processes have always been subject to scrutiny in developed societies. Developed communities have gained considerable momentum by investing in environmental infrastructure and integrating corporate performance disclosure and less developed communities are involved with it. Carbon disclosure is one of the aspects of green accounting in “corporate strategies,” especially those operating across the capital market. Adherence to the disclosure of facts can facilitate sustainable development in societies. This study aims to present strategic reference points matrix-based model to develop a framework for carbon disclosure strategies through institutional and stakeholder pressures throughout the capital market.

Design/methodology/approach

As a case study, by reviewing similar research on carbon disclosure, this study seeks to illustrate various carbon disclosure aspects and strategies in a matrix based on institutional (vertical axis) and stakeholder (horizontal axis) pressures

Findings

The study attempts to states that carbon disclosure is affected solely by the company because of the presence of agency gaps between external stakeholders and corporate executives.

Originality/value

However, the firm’s decision to adopt a carbon disclosure strategy depends on the performance of stakeholder pressure (stakeholder salience level) and managers’ perceptions of institutional pressure (institutional pressure centrality level).

Keywords

Citation

Vaseyee Charmahali, M., Valiyan, H. and Abdoli, M. (2021), "Developing a framework for carbon accounting disclosure strategies: a strategic reference points (SRP) matrix-based analysis", International Journal of Ethics and Systems, Vol. 37 No. 2, pp. 157-180. https://doi.org/10.1108/IJOES-09-2020-0148

Publisher

:

Emerald Publishing Limited

Copyright © 2021, Emerald Publishing Limited

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