碳披露和绩效外文文献翻译译文

《碳披露和绩效外文文献翻译译文》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。

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