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dc.contributor.authorHossain, Mohammed
dc.contributor.authorFarooque, Omar
dc.description.abstractPurpose: The purpose of this study is to examine the impact of emission trading system, board risk management committee and firm age on firms’ responsiveness to climate change in Carbon Disclosure Project (CDP) 2011. More specifically, this study investigates whether global corporation’s responses on carbon-related disclosure are influenced by some specific attributes. Design/methodology/approach: The study covers a sample of 500 companies in 38 countries in 12 geographical locations. It uses the carbon disclosure scores in the CDP 2011 as the dependent variable. The authors estimate the OLS regression model to investigate the hypotheses. Findings: The findings demonstrate that the presence of an emission trading system, a board risk management committee and the firm age have a significant positive relationship with carbon disclosure scores (i.e. CDP scores). However, the impacts of the board risk management committee and firm age on CDP scores are not moderated by the emission trading system at the firm level, suggesting that they have an independent and substitutive effect on climate change-related risk disclosure. Originality/value: The study may be of relevance to investors and other stakeholders in evaluating the accountability of companies in relation to strategies for managing climate risk.
dc.relation.ispartofjournalInternational Journal of Accounting & Information Management
dc.subject.fieldofresearchInformation systems
dc.subject.fieldofresearchAccounting, auditing and accountability
dc.subject.fieldofresearchBanking, finance and investment
dc.subject.keywordsSocial Sciences
dc.subject.keywordsBusiness & Economics
dc.subject.keywordsCorporate social responsibility
dc.subject.keywordsClimate change
dc.titleThe emission trading system, risk management committee and voluntary corporate response to climate change - a CDP study
dc.typeJournal article
dc.type.descriptionC1 - Articles
dcterms.bibliographicCitationHossain, M; Farooque, O, The emission trading system, risk management committee and voluntary corporate response to climate change - a CDP study, International Journal of Accounting & Information Management, 2019, 27 (2), pp. 262-283
gro.hasfulltextNo Full Text
gro.griffith.authorHossain, Mohammed

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