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首页> 外文期刊>Technological forecasting and social change >Economic development and CSR assurance: Important drivers for carbon reporting… yet inefficient drivers for carbon management?
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Economic development and CSR assurance: Important drivers for carbon reporting… yet inefficient drivers for carbon management?

机译：经济发展和企业社会责任保证：碳报告的重要司机......碳管理的递减驾驶员？

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摘要

This study contributes to the current climate debate by shedding some light on the driving forces of the disclosure and management of carbon emissions in the context of developed and developing economies. Our findings show that the probability of not reporting total carbon emissions is significantly higher in companies located in a developing than in a developed economy. In addition, the company's sustainability profile (the sustainability report, its assurance and the existence of a Corporate Social Responsibility (CSR) committee), gender diversity policies and other corporate variables (especially size), significantly increase the probability of disclosing total carbon emissions, Scope 1 and Scope 2. Regarding carbon management, however, there are no significant differences between developed and developing economies, and the evidence indicates that the existence of a CSR committee has a significant impact on emission reduction Scope 1 and Scope 2; while the size of the company only influences the reduction of emissions of Scope 2 - the other variables considered do not have a significant effect. The results obtained can be valuable for business executives, governments and government regulators by identifying corporate governance practices that could be improved and contribute strategically to the environmental situation in developed and developing countries.
机译：这项研究有助于通过在发达国家和发展中国家的范围内的披露和管理碳排放的驱动力和管理碳排放的驱动力，有助于当前的气候辩论。我们的研究结果表明，在发展中发展中的经济方面，未报告总碳排放的概率明显高。此外，公司的可持续发展概况（可持续发展报告，保证和企业社会责任（CSR）委员会的存在），性别多样性政策和其他企业变量（特别是规模），显着提高了储存总碳排放的可能性，范围1和范围2.关于碳管理，发达国家之间没有显着差异，证据表明，企业社会责任委员会的存在对减排范围1和范围2产生了重大影响;虽然公司的规模仅影响范围2的减少2 - 但所考虑的其他变量没有显着效果。获得的结果对于商业管理人员，政府和政府监管机构来说，通过确定可以改进的公司治理做法并对发达国家和发展中国家的环境局势战略性地贡献的公司治理做法，这可能对商业管理人员，政府和政府监管机构有价值。

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