Corporate voluntary greenhouse gas reporting: Stakeholder pressure and the mediating role of the chief executive officer

Author First name, Last name, Institution

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

ORCID Identifiers

0000-0002-4012-1224

0000-0003-2544-7741

Document Type

Article

Source of Publication

Business Strategy and the Environment

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.

DOI Link

10.1002/bse.2460

ISSN

0964-4733

Publisher

John Wiley and Sons Ltd

Volume

29

Issue

4

First Page

1666

Last Page

1683

Disciplines

Business

Keywords

institutional theory, sustainable greenhouse gas policies, upper echelons theory and stakeholders engagement, voluntary disclosure

Scopus ID

85078905761

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Recommended Citation

Chithambo, Lyton; Tingbani, Ishmael; Agyapong, Godfred Afrifa; Gyapong, Ernest; and Damoah, Isaac Sakyi, "Corporate voluntary greenhouse gas reporting: Stakeholder pressure and the mediating role of the chief executive officer" (2020). All Works. 1097.
https://zuscholars.zu.ac.ae/works/1097

Indexed in Scopus

yes

Open Access

yes

Open Access Type

Hybrid: This publication is openly available in a subscription-based journal/series