An Agency Perspective on Voluntary CO2 Disclosure

Name: An Agency Perspective on Voluntary CO2 Disclosure | A Mixed-Method Study
Brand: Nomos
Price: 51.4 EUR
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A Mixed-Method Study

Nils Niehues(Autor*in)

Nomos (Verlag)

1. Auflage

Erschienen am 21. Juni 2018

210 Seiten

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978-3-8452-9221-2 (ISBN)

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Inhalt

Cover
Chapter 1: Introduction
A. Relevance of climate change
B. The business case for Corporate Social Responsibility
C. CO2 emission data as proxy for environmental performance
D. Research design - Exploratory sequential design
Chapter 2: Carbon Disclosure Framework
A. Corporate Social Responsibility disclosure
B. Climate disclosure initiatives
C. Carbon legislation
I. General ways of regulation
II. Emission trading systems and CO2 taxes
D. Audit standard for Greenhouse gas inventory
E. Relevant ratings for Carbon emissions used in research
Chapter 3: Relevant aspects of the carbon accounting literature
A. Outcome from meta analytical studies
B. The pays-to-be-green business case
I. Argumentation for and against the green measures
II. Empirical evidence
III. Critics on carbon accounting studies
C. Carbon disclosure as reporting element for green actions
D. Theoretical background of carbon accounting
I. Stakeholder theory
II. Legitimacy theory
III. Institutional theory
IV. Agency theory
V. Upper-echelon motivations
VI. Theoretical overview of disclosure strategies
E. Disclosure characteristics
I. Complexity in counting CO2 emissions
II. Measurement error
III. Audit expectation gap
IV. Ensuring a complete carbon footprint
V. Reporting Standard
VI. KPIs
F. Model to explain disclosure strategies
I. Process flow between principals and agents
II. Disclosure as manipulative signal
III. Research gaps in the agency model
Chapter 4: Qualitative study
A. Qualitative research questions
B. Expert population and sample generation
I. Expert population
II. Sampling strategy
III. Sample description
C. Interview guideline
D. Evaluation of feedback and its limitations
E. Qualitative results
F. Interpretation of results with respect to mixed-method purpose statement and research gaps
Chapter 5: Quantitative study
A. Carbon disclosure as signal for green performance
I. Purpose statement
II. Main hypotheses
III. Control hypotheses to proof mediator variables
IV. Embedding the hypotheses into the theoretical model
B. Operationalization
I. Reporting companies sample
II. Environmental performance
III. Environmental disclosure
IV. Mediator and moderator variables
C. Descriptive statistics
D. Environmental performance and comparable disclosure
E. Positive CO2 disclosure and two-degree target
F. Environmental performance and voluntary audit services
G. Moderator and Mediator effects on disclosure
I. Stakeholder salience
II. Company size
III. Sector
Chapter 6: Recapitulation and future prospects
A. Results and implications
I. Indicators for green-washing
II. Environmental disclosure as measure for green performance
III. Compliance to the two-degree target
IV. Assurance coverage as measure for green disclosure
V. Confirmation of control variables
VI. Agency theory as argumentation for CO2 disclosure
B. Limitations
C. Future research prospects
Bibliography
Appendix

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