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首页> 外文期刊>Logistics >Has Carbon Disclosure Become More Transparent in the Global Logistics Industry? An Investigation of Corporate Carbon Disclosure Strategies Between 2010 and 2015
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Has Carbon Disclosure Become More Transparent in the Global Logistics Industry? An Investigation of Corporate Carbon Disclosure Strategies Between 2010 and 2015

机译：碳披露在全球物流业中变得更加透明了吗？ 2010年至2015年公司碳披露策略调查

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摘要

Global logistics companies are increasingly disclosing carbon related information due to institutional and stakeholder pressures. Existing research, however, is limited to categorizing these pressures and their influences on corporate carbon disclosure strategies. In particular, literature to date has not distinguished between different carbon disclosure strategies and how they may have changed over time. In response, this paper: (1) proposes a framework that depicts four different carbon disclosure responses and strategies based on internal and external pressures; and (2) subsequently analyzes and compares corporate carbon disclosure strategies between 2010 and 2015. Using a sample of 39 leading global logistics companies, carbon disclosure strategies are categorized based on the analysis of 25 applied carbon management practices from Bloomberg ESG to see if carbon management practices and the associated strategies have changed. The findings show overall shifts to more transparent corporate carbon disclosure strategies between 2010 and 2015 with an increase of applied carbon management practices in both internal and external actions.
机译：由于机构和利益相关者的压力，全球物流公司越来越多地披露与碳有关的信息。但是，现有研究仅限于将这些压力及其对公司碳披露策略的影响归类。特别是，迄今为止，文献还没有区分不同的碳披露策略及其随时间的变化。为此，本文：（1）提出了一个框架，该框架根据内部和外部压力描述了四种不同的碳披露响应和策略; （2）随后分析和比较2010年至2015年之间的公司碳披露策略。使用彭博社ESG对25种应用的碳管理实践进行的分析，以39家全球领先的物流公司为样本对碳披露策略进行了分类，以了解碳管理做法和相关策略已更改。调查结果显示，2010年至2015年间，公司整体转向了更加透明的公司碳披露策略，内部和外部行动中采用的碳管理实践也有所增加。

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