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

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Herold, David M
Lee, Ki-Hoon
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2019
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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 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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Australasian Journal of Environmental Management
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© 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
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This publication has been entered into Griffith Research Online as an Advanced Online Version.
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Environmental management
Transportation, logistics and supply chains
Environmental sciences
Human society
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