Institutional investor influence on global climate change disclosure practices

Paper

Cotter, Julie and Najah, Muftah M.. 2011. "Institutional investor influence on global climate change disclosure practices." Dynamics of Investing Responsibly: From Screening to Mainstreaming (2011). Sydney, Australia 24 - 25 Nov 2011 Sydney, Australia.
Paper/Presentation Title

Institutional investor influence on global climate change disclosure practices

Presentation TypePaper
AuthorsCotter, Julie (Author) and Najah, Muftah M. (Author)
Journal or Proceedings TitleDynamics of Investing Responsibly Research Forum 2011
Number of Pages34
Year2011
Place of PublicationSydney, Australia
Web Address (URL) of Paperhttp://www.academic.unpri.org/images/stories/pdfs/usyd-2011/papers/Julie_Cotter_Paper.pdf
Conference/EventDynamics of Investing Responsibly: From Screening to Mainstreaming (2011)
Event Details
Dynamics of Investing Responsibly: From Screening to Mainstreaming (2011)
Event Date
24 to end of 25 Nov 2011
Event Location
Sydney, Australia
Abstract

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 that 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.

Keywordsclimate change disclosure; institutional investors; stakeholder engagement
ANZSRC Field of Research 2020500102. Business ethics
350799. Strategy, management and organisational behaviour not elsewhere classified
350107. Sustainability accounting and reporting
Public Notes

No evidence of copright restrictions preventing deposit.

Byline AffiliationsAustralian Centre for Sustainable Business and Development
Institution of OriginUniversity of Southern Queensland
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