This paper reports the results of a field experiment investigating how attributes of carbon footprint information affect consumer choice in a large dining facility. Our hypotheses and research methods were preregistered via the Journal of Accounting Research’s registration-based editorial process. Manipulating the measurement units and visualizations of carbon footprint information on food labels, we quantify effects on consumers’ food choices. Treated consumers choose less carbon-intensive dishes, reducing their food-related carbon footprint by up to 9.2%, depending on the treatment. Effects are strongest for carbon footprint information expressed in monetary units (“environmental costs”) and color-coded in the familiar traffic-light scheme. A postexperimental survey shows that these effects obtain although few respondents self-report concern for the environmental footprint of their meal choices. Our study contributes to the accounting literature by using an information-processing framework to shed light on the information usage and decision-making processes of an increasingly important user group of accounting information: consumers.

中文翻译：

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碳足迹信息如何影响消费者的选择？现场实验

本文报告了一项现场实验的结果，该实验调查了碳足迹信息的属性如何影响消费者在大型餐饮设施中的选择。我们的假设和研究方法已通过《会计研究杂志》预先注册基于注册的编辑流程。通过操纵食品标签上碳足迹信息的测量单位和可视化，我们量化了对消费者食品选择的影响。接受治疗的消​​费者会选择碳强度较低的菜肴，根据治疗的不同，与食品相关的碳足迹最多可减少 9.2%。以货币单位（“环境成本”）表示并以熟悉的交通灯方案进行颜色编码的碳足迹信息的影响最强。一项实验后调查显示，尽管很少有受访者自我报告对他们的膳食选择的环境足迹表示担忧，但这些影响仍然存在。