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Corporate voluntary greenhouse gas reporting: Stakeholder pressure and the mediating role of the chief executive officer
Business Strategy and the Environment
  • Lyton Chithambo, Press Corporation Ltd.
  • Ishmael Tingbani, Bournemouth University
  • Godfred Afrifa Agyapong, Kent Business School
  • Ernest Gyapong, Zayed University
  • Isaac Sakyi Damoah, The Business School at BU
Document Type
Article
Publication Date
5-1-2020
Abstract

© 2020 The Authors. Business Strategy and The Environment published by ERP Environment and John Wiley & Sons Ltd The study sheds light on the extent to which various stakeholder pressures influence voluntary disclosure of greenhouse gas (GHG) emissions and how the impact is explained and moderated chief executive officer (CEO) characteristics of 215 FTSE 350 listed U.K. companies for the year 2011. The study developed a classification of GHG emission disclosure based on the guidelines of GHG Protocol, Department for Environment, Food and Rural Affairs, and Global Framework for Climate Risk Disclosure using content analysis. Evidence from the study suggests that some stakeholder pressure (regulatory, creditor, supplier, customer, and board control) positively impacts on GHG disclosure information by firms. We found that stakeholder pressure in the form of regulatory, mimetic, and shareholders pressure positively influenced the disclosure of GHG information. We also found that creditor pressure also had a significant negative relationship with GHG disclosure. Although CEO age had a direct negative effect on GHG voluntary disclosure, its moderation effect on stakeholder pressure influence on GHG disclosure was only significant on regulatory pressure.

Publisher
John Wiley and Sons Ltd
Disciplines
Keywords
  • institutional theory,
  • sustainable greenhouse gas policies,
  • upper echelons theory and stakeholders engagement,
  • voluntary disclosure
Scopus ID

85078905761

Creative Commons License
Creative Commons Attribution 4.0 International
Indexed in Scopus
Yes
Open Access
Yes
Open Access Type
Hybrid: This publication is openly available in a subscription-based journal/series
Citation Information
Lyton Chithambo, Ishmael Tingbani, Godfred Afrifa Agyapong, Ernest Gyapong, et al.. "Corporate voluntary greenhouse gas reporting: Stakeholder pressure and the mediating role of the chief executive officer" Business Strategy and the Environment Vol. 29 Iss. 4 (2020) p. 1666 - 1683 ISSN: <p><a href="https://v2.sherpa.ac.uk/id/publication/issn/0964-4733" target="_blank">0964-4733</a></p>
Available at: http://works.bepress.com/ernest-gyapong/2/