Source of Publication
Business Strategy and the Environment
© 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.
John Wiley and Sons Ltd
institutional theory, sustainable greenhouse gas policies, upper echelons theory and stakeholders engagement, voluntary disclosure
Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.
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.
Indexed in Scopus
Open Access Type
Hybrid: This publication is openly available in a subscription-based journal/series