Quotation Herold, David Martin, Lee, Ki-Hoon. 2018. The influence of internal and external pressures on carbon management practices and disclosure strategies. Australasian Journal of Environmental Management. 1-19.


RIS


BibTeX

Abstract

As a result of institutional and stakeholder pressures, companies have increasingly implemented various internal and external carbon management practices, reflecting different carbon disclosure strategies. Existing research, however, is limited to distinguish between different types of carbon disclosure strategy and to explain the dynamic interaction between internal and external pressures. In response, drawing from institutional and stakeholder theory, this study (1) proposes a framework that depicts different carbon disclosure strategies based on internal and external pressures, and (2) using a sample of 40 leading global logistics companies, subsequently categorises the companies based on the extent of applied internal and external carbon management practices. Using data from Bloomberg ESG and the Carbon Disclosure Project (CDP) reports, the analysis and the categorisation is based 26 specific carbon management practices during the timeframe from 2012 to 2014. The findings show that the majority of companies align internal and external carbon management practices, reflecting a consistent strategic approach towards carbon disclosure. However, most companies follow either a transparent or a symbolic approach, indicating these companies either are engaged in both internal and external practices or in neither. We found that the key internal drivers are the companies’ policies and procedures, while key external drivers include high engagement with policy makers and NGOs.

Tags

Press 'enter' for creating the tag

Publication's profile

Status of publication Published
Affiliation External
Type of publication Journal article
Journal Australasian Journal of Environmental Management
Citation Index SSCI
Language English
Title The influence of internal and external pressures on carbon management practices and disclosure strategies
Year 2018
Page from 1
Page to 19
Reviewed? Y
URL https://www.tandfonline.com/doi/full/10.1080/14486563.2018.1522604
DOI http://dx.doi.org/10.1080/14486563.2018.1522604
Open Access N

Associations

People
Herold, David Martin (Details)
External
Lee, Ki-Hoon (Griffith University, Australia)
Google Scholar: Search