Institutional investor influence on global climate change disclosure practices
Paper
Paper/Presentation Title | Institutional investor influence on global climate change disclosure practices |
---|---|
Presentation Type | Paper |
Authors | Cotter, Julie (Author) and Najah, Muftah M. (Author) |
Journal or Proceedings Title | Dynamics of Investing Responsibly Research Forum 2011 |
Number of Pages | 34 |
Year | 2011 |
Place of Publication | Sydney, Australia |
Web Address (URL) of Paper | http://www.academic.unpri.org/images/stories/pdfs/usyd-2011/papers/Julie_Cotter_Paper.pdf |
Conference/Event | Dynamics 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. |
Keywords | climate change disclosure; institutional investors; stakeholder engagement |
ANZSRC Field of Research 2020 | 500102. 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 Affiliations | Australian Centre for Sustainable Business and Development |
Institution of Origin | University of Southern Queensland |
https://research.usq.edu.au/item/q12w1/institutional-investor-influence-on-global-climate-change-disclosure-practices
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