Abstract
![CDATA[Firms’ carbon management systems (CMS) play a key role in controlling greenhouse gas emissions, but very little research has focused on the quality of such systems. In this study,we follow Tang and Luo (2013) approach and use 2011–2012 survey data from the Carbon Disclosure Project to measure the quality of CMS. Our results show that the overall quality of CMS improved in 2012 relative to 2011 and indicate that the quality of CMS varies by country and sector. In addition, the quality and structure of CMS is associated with our proxy variables for firm characteristics and external pressures related to climate change. However, results regarding the effect of CMS on carbon reduction are inconsistent. Our evidence shows that improved CMS increase carbon mitigation only in countries with a stakeholder orientation and in sectors that face direct consumer pressure.]]
| Original language | English |
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| Title of host publication | 2014 American Accounting Association Annual Meeting and Conference on Teaching and Learning in Accounting: Global Engagement & Perspectives, 2-6 August 2014, Atlanta, Georgia |
| Publisher | American Accounting Association |
| Number of pages | 1 |
| Publication status | Published - 2014 |
| Event | American Accounting Association. Annual Meeting - Duration: 1 Jan 2014 → … |
Conference
| Conference | American Accounting Association. Annual Meeting |
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| Period | 1/01/14 → … |