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Developing a framework for carbon accounting disclosure strategies: a strategic reference points (SRP) matrix-based analysis
International Journal of Ethics and Systems Pub Date : 2021-03-01 , DOI: 10.1108/ijoes-09-2020-0148
Mehdi Vaseyee Charmahali , Hasan Valiyan , Mohammadreza Abdoli

Purpose

During the current century, environmental sustainability and waste reduction processes have always been subject to scrutiny in developed societies. Developed communities have gained considerable momentum by investing in environmental infrastructure and integrating corporate performance disclosure and less developed communities are involved with it. Carbon disclosure is one of the aspects of green accounting in “corporate strategies,” especially those operating across the capital market. Adherence to the disclosure of facts can facilitate sustainable development in societies. This study aims to present strategic reference points matrix-based model to develop a framework for carbon disclosure strategies through institutional and stakeholder pressures throughout the capital market.

Design/methodology/approach

As a case study, by reviewing similar research on carbon disclosure, this study seeks to illustrate various carbon disclosure aspects and strategies in a matrix based on institutional (vertical axis) and stakeholder (horizontal axis) pressures

Findings

The study attempts to states that carbon disclosure is affected solely by the company because of the presence of agency gaps between external stakeholders and corporate executives.

Originality/value

However, the firm’s decision to adopt a carbon disclosure strategy depends on the performance of stakeholder pressure (stakeholder salience level) and managers’ perceptions of institutional pressure (institutional pressure centrality level).



中文翻译:

建立碳会计披露策略框架:基于战略参考点(SRP)矩阵的分析

目的

在当前世纪,环境可持续性和减少废物的过程一直受到发达社会的审查。发达社区通过投资于环境基础设施和整合公司绩效披露而获得了可观的动力,较不发达的社区也参与其中。碳披露是“企业战略”(尤其是在整个资本市场中运作的企业)中绿色会计的方面之一。坚持事实公开可以促进社会的可持续发展。这项研究旨在提出基于战略参考点矩阵的模型,以通过整个资本市场的机构和利益相关者的压力为碳披露战略制定框架。

设计/方法/方法

作为案例研究,通过回顾关于碳披露的类似研究,本研究试图在基于制度(垂直轴)和利益相关方(水平轴)压力的矩阵中说明碳披露的各个方面和策略。

发现

该研究试图指出,由于外部利益相关者和企业高管之间存在代理差距,碳披露完全受公司影响。

创意/价值

但是,公司决定采用碳披露策略取决于利益相关者压力的表现(利益相关者的显着性水平)和管理者对机构压力的理解(机构压力集中度)。

更新日期:2021-04-02
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