Carbon Management Strategy and Carbon Disclosures: An Exploratory Study

Authors

Kathy K. Dhanda, Sacred Heart UniversityFollow
Mahfuja Malik, Sacred Heart UniversityFollow

Document Type

Peer-Reviewed Article

Publication Date

Summer 2020

Abstract

Corporate Social Responsibility (CSR) is a concept aimed to ensure that corporations conduct their business in an ethical manner by taking care of their environment and human resources in addition to their economic impact. Often times, CSR refers to the steps undertaken by a corporation to measure its efforts to improve the environment and social well-being. One of the aspects of CSR pertains to the disclosure of emission information and carbon management strategy (CMS). Carbon Management refers to analyzing and focusing on those areas within the corporation where cost reductions can be made via energy reductions, waste management and reduced resource consumption. In this paper, we examine the role of an effective CMS on the emission disclosure behavior of firms. We utilize the Carbon Disclosure Project (CDP) surveys to find that firms adopting an effective CMS are more likely to disclose the information about both direct and indirect emissions.

Comments

Version posted in the authors' submitted version. The final accepted version is found at https://onlinelibrary-wiley-com.sacredheart.idm.oclc.org/doi/full/10.1111/basr.12207

DOI

10.1111/basr.12207

Recommended Citation

Dhanda, K. K., & Malik, M. (2020). Carbon management strategy and carbon disclosures: An exploratory study. Business and Society Review, 125(2), 225-239.