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  • The influence of internal and external pressures on carbon management practices and disclosure strategies

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    HeroldPUB5711.pdf (119.7Kb)
    Author(s)
    Herold, David M
    Lee, Ki-Hoon
    Griffith University Author(s)
    Lee, Ki-Hoon
    Herold, David M.
    Year published
    2019
    Metadata
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    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 ...
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    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.
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    Journal Title
    Australasian Journal of Environmental Management
    DOI
    https://doi.org/10.1080/14486563.2018.1522604
    Copyright Statement
    © 2018 Taylor & Francis. This is an Accepted Manuscript of an article published by Taylor & Francis in Australasian Journal of Environmental Management (AJEM) on 25 Oct 2018, available online: https://www.tandfonline.com/doi/10.1080/14486563.2018.1522604
    Note
    This publication has been entered into Griffith Research Online as an Advanced Online Version.
    Subject
    Logistics and Supply Chain Management
    Environmental Sciences
    Studies in Human Society
    Publication URI
    http://hdl.handle.net/10072/381062
    Collection
    • Journal articles

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