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This study aims to analyse the relationship between countries’ regulatory context and voluntary carbon disclosures. To date, little attention has been paid to how specific climate change-related regulation influences companies’ climate change disclosures, especially voluntary carbon reporting.

The New Institutional Sociology perspective has been adopted to examine the pressure of a country’s climate change regulation on voluntary carbon reporting. This research uses Tobit regression to analyse data from 2,183 companies in 12 countries that were invited to respond to the Carbon Disclosure Project (CDP) questionnaire in 2015.

The results show that countries’ specific climate change-related regulation does influence both the participation of its companies in the CDP and their quality, as measured by the CDP disclosure score.

The sample is restricted to 12 countries’ regulatory environment. Thus, caution should be exercised when generalising the results to other institutional contexts.

The results are of use to regulators and policymakers to better understand how specific climate change-related regulation influences voluntary carbon disclosure. Investors may also benefit from this research, as it shows which institutional contexts present greater regulatory stringency and how companies in more stringent environments take advantage of synergy to disclose high-quality carbon information.

By linking regulatory and voluntary reporting, this study sheds light on how companies use voluntary carbon reporting to adapt to social expectations generated in their institutional context.

This is the first research that considers specific climate change-related regulation in the study of voluntary carbon disclosures.

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.

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).

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.

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

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.

This paper aims to analyse how the components of the institutional context and the adoption patterns of business practices determine the approach to carbon reporting used by organisations.

Drawing on the New Institutional Sociology theory, this paper analyses, compares and interprets the results of the cases of four large Spanish companies which operate in different organisational fields and therefore they are subject to different institutional pressures. The results of these case studies illustrate the different approaches to carbon reporting used by organisations.

The theoretical proposal of this paper establishes that the components of the institutional context (regulative, normative and cognitive), along with the adoption pattern used by organisations to control their carbon emissions (substantive or symbolic), contribute to determining their approach to carbon reporting (outside-in, inside-out, twin-track and isolated).

The approaches to reporting and the adoption patterns have been considered independently in the previous literature, paying also scarce attention to the components of the institutional context that can have an influence on the approach to reporting used by organisations to share their environmental information. This paper contributes to bridge this gap, and its results can be of interest for supporting the decisions of policymakers, managers of organisations and society in general.

This paper aims to improve the knowledge about the strategic actions of institutional entrepreneurs in the configuration of the institutional pillars of an emerging field such as the Spanish renewable energy sector, as well as to illustrate the role of these actors in the fight against climate change.

The paper presents a single case study conducted in a company that entered the renewable energy sector in the ‘90s, and currently is a national and international reference in the generation of thermosolar power. The results of this case study are analysed and interpreted according to the New Institutional Sociology.

The paper identifies and analyses the strategic actions developed by the company to configure the regulative, normative and cognitive pillars of its institutional context, such as the establishment of inter-actors relationships, the mobilisation of constituent actors, the use of sanctions and rewards, the employment of consultants and the public dissemination of knowledge and social awareness.

The paper contributes to the development of the specialised literature about the institutional entrepreneurship which is very scarce in relation to the actions of institutional entrepreneurs in emerging fields. Likewise, this study allows managers to know the role of those entrepreneurs to configure the behaviour patterns that could be accepted and assumed by those entering the sector later on.

The purpose of this paper is to increase the knowledge about the strategies and actions that organisations are implementing to control and reduce their greenhouse gas emissions, as well as to identify and know the influence of the factors that can contribute to the consolidation of an organisational behaviour that is effective in the fight against climate change.

The paper presents a case study conducted in Heineken Spain, which is primarily engaged in manufacturing and distributing beer, and some of its facilities are covered by the European Union – Emissions Trading System regulation. The results of this case study are analysed and interpreted according to institutional theory.

The paper illustrates the strategies developed by Heineken Spain in order to control and reduce their emissions and identifies these factors that are influencing on the consolidation of an effective practice in the fight against climate change: top management support, communication, training, formalization, technical/rational, internal supervision and consistency.

The paper reveals in‐depth the strategies and actions that have been implemented by an organization to fight against climate change. Also, this study allows managers to know the influence of the different factors affecting the stages of the consolidation process within the organization of an effective policy for the control and reduction of emissions, which is very useful for planning and evaluating during the process.

This paper aims to identify and analyze the factors contributing to the decision of organizations to disclose carbon information, as well as its transparency level.

The Tobit regression is used to analyze the results of the Spanish companies that were invited in 2012 to respond to the Carbon Disclosure Project (CDP) questionnaire. The results of this study are interpreted according to the legitimacy and stakeholder theories.

The results show that the probability of carbon disclosure and its transparency level are explained by the influence of pressures from society, markets, shareholders and international interactions. In the Spanish case, the factors that have shown a stronger influence are the size of the company, financial risk, their listing in the IBEX35 and FT500 indexes and the ownership concentration.

One of the main contributions of this study to the previous literature lies in the used research method. Thus, while previous studies analyze the factors that can determine whether companies disclose carbon information, this paper has also considered the quantification and differentiation of the effect of these factors on the probability of supplying this information, as well as obtaining a higher score in the CDP questionnaire, representing a higher transparency level in the information provided. For this objective, the usefulness of the Tobit regression is to be highlighted.