期刊
AUSTRALIAN JOURNAL OF MANAGEMENT
卷 37, 期 2, 页码 169-187出版社
SAGE PUBLICATIONS LTD
DOI: 10.1177/0312896211423945
关键词
climate change disclosure; institutional investors; stakeholder engagement
Using a stakeholder engagement perspective, we investigate the collective influence of institutional investors on a comprehensive set of climate change disclosures for a global sample of large companies. The proposition tested in this paper is that the influence of these powerful stakeholders is positively associated with climate change disclosure via corporate communications channels. We find the extent and quality of climate change disclosures to be associated with three indicators of corporate responsiveness to institutional investor expectations about the disclosure of this information. These are completion and publication of the Carbon Disclosure Project (CDP) questionnaire on CDP's website, indications in corporate communications that CDP activities have influenced climate change disclosures, and the extent and quality of climate change information provided in CDP questionnaire responses.
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