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Determinants of Carbon Emission Disclosures and UN Sustainable Development Goals: The Case of UK Higher Education Institutions
Australian Accounting Review ( IF 2.680 ) Pub Date : 2020-10-08 , DOI: 10.1111/auar.12324
Anup Kumar Saha 1 , Habiba Al‐Shaer 2 , Rob Dixon 3 , Istemi Demirag 1
Affiliation  

In recent years, organisational sustainability has become a topical issue in many institutional fields and a number of calls have been made to improve the disclosure of carbon information as part of sustainability efforts. This paper responds to these calls, chiefly examining the determinants of (CED) in the annual reports of UK higher education institutions (HEIs). It also aims to predict the relationship between the extent of CED and UN Sustainable Development Goals (SDGs) reporting by UK universities. We construct a disclosure index to capture the extent and type of CED in the annual reports of UK HEIs, finding that carbon reduction targets imposed by the Government, environmental audit, and the amount of actual carbon emissions are significant and positively associated with CED. However, we find no relationship between CED and the disclosure of SDGs. We argue that HEIs'. CED can be useful in developing relevant regulatory policies given the targets are carefully set. Our research has important implications for policymakers regarding carbon reduction targets and related non?mandatory guidance, as these can be utilised as an effective mechanism in increasing carbon emission disclosure voluntary CED that are integrated into SDG disclosures.

中文翻译:

碳排放披露和联合国可持续发展目标的决定因素:英国高等教育机构的案例

近年来,组织可持续性已成为许多机构领域的热门话题,并且已经多次呼吁改善碳信息的披露,作为可持续性努力的一部分。本文响应这些呼吁,主要研究英国高等教育机构 (HEI) 年度报告中 (CED) 的决定因素。它还旨在预测 CED 的范围与英国大学报告的联合国可持续发展目标 (SDG) 之间的关系。我们构建了一个披露指数来捕捉英国高等教育机构年度报告中 CED 的范围和类型,发现政府设定的碳减排目标、环境审计和实际碳排放量与 CED 显着并呈正相关。然而,我们发现 CED 与 SDGs 的披露之间没有关系。我们认为高等教育机构'。考虑到目标是仔细设定的,CED 可用于制定相关的监管政策。我们的研究对有关碳减排目标和相关非强制性指导的政策制定者具有重要意义,因为这些可以作为一种有效机制来增加纳入 SDG 披露的碳排放披露自愿性 CED。
更新日期:2020-10-08
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