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ID:42824341
大小:94.00 KB
页数:21页
时间:2019-09-21
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1、外文文献翻译原文及译文标题:Revisitingcarbondisclosureandperfonnance:Legitimacyandmanagementviews作者:StefanSchaltegger期干H:TheBritishAccountingReview,第49卷,第4期,页码:365-379年份:2017原文Revisitingcarbondisclosureandperformance:LegitimacyandmanagementviewsStefanSchalteggerAbstractWithcorporatedisclosureofcarbon
2、emissionsrapidlyincreasing,thelong-standingquestionremainswhethercarbondisclosurehasanyinfluenceontheimprovementofcarbonperformance.Previousstudiesofenvironmentaldisclosureandperformancehavepredominantlyfocusedonwhetherdisclosureisasubstituteforpoorperformance.Littleattentionhasbeendevo
3、tedtothemoreimportantquestionabouthowchangesindisclosuremayleadtosubsequentchangesinperformanceovertime.Followingtherationalestakenbythelegitimacyandmanagementperspectives,werevisittherelationshipbetweencarbondisclosureandperformance,withafocusonchangesthatdisclosuremay(ormaynot)create・
4、UsingachangeanalysisofGlobal500companiesandtheircarbonemissionanddisclosuredatareleasedbetween2008and2012,thisstudyfindsthatthechangeincarbondisclosurelevelsispositivelyassociatedwithasubsequentchangeincarbonperformance(examinedthroughdirectandindirectcarbonemissionintensities)・Thus,reg
5、ardlessofwhetherdisclosurehasbeenusedasalegitimisingtoolforpriorpoorperformance,thisstudyconfirmsthatcarbondisclosuremotivatescompaniesandcreatesan6outside-in,driveneffectforsubsequentchangeandimprovementincarbonperformance.However,theassociationbetweenchangesincarbondisclosureandperfor
6、manceisrelativelyweakerinhighenergy-intensivefirms.Keywords:Carbondisclosure,Carbonperformance,Environmentaldisclosure,Environmentalperformance,Scope1emissionintensity,TotalcarbonemissionintensityIntroductionManagingandreportingcarbonemissionshavebecomeincreasinglypopularamonglargecorpo
7、rations.ErnstandYoung's(2012)surveyfindsthatmorethan75%oflargeglobalcompanieshavesetcarbonemissionreductiontargetsanddisclosedcarbonemissioninformation,withanother16%indicatingthattheyplantodosoinfiveyears・Similarly,KPMG's(2015)surveyrevealsthat73%ofthetop100companiesacross45co
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