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|Title: ||Corporate disclosure of greenhouse gas emissions : a UK study|
|Authors: ||de Aguiar, Thereza R. S.|
|Supervisors: ||Bebbington, Jan|
|Keywords: ||Climate change|
|Issue Date: ||30-Nov-2009|
|Abstract: ||Two beliefs drove this dissertation to be centered on the analysis of the UK corporate
disclosure (CD) related to global climate change (GCC). Firstly, GCC is the most
significant environmental concern of our current age (IPCC, 2001; Stern, 2006; IPCC,
2007). Secondly, CD could illustrate the values of organizations and possibilities for
changing organizations’ responsibility regarding to GCC (Gray et al., 1996; Bebbington
and Larrinaga-Gonzalez, 2008; Bebbington et al., 2009).
This study utilizes content analysis as its principal method and seeks to achieve its goal
by way of a two investigations. The first investigation focuses on disclosures made by
direct participants’ (DP) in the UK Emissions Trading Scheme (UK ETS). It captures
GCC disclosures from both stand alone (SA) and annual reports (AR) during 2000 -
2004. This part of the study explores if joining the UK ETS changed GCC disclosures.
This is tested on both a longitudinal and matched pair (MP) basis. An analysis using
institutional theory suggests that instruments of environmental policy may influence
GCC disclosures. Results showed that DP increased GCC disclosure, especially in the
AR where mainstream business rationale is accepted. MP disclosures, in contrast, focus
on the SA media and on different topics than DP disclosures. AR and SA both contain
CD, but in this study they showed different patterns of disclosure and therefore may
constitute different disclosure media.
The second investigation suggests a method to compare GCC disclosure for a sample of
DP and MP, using three different media: carbon disclosure project (CDP), AR and SA.
Analysis shows that GCC disclosure did not provide sufficient information to compare
GCC initiatives and disclosures. Despite the fact that organizations have similar
characteristics in terms of sector, size and origin country, they showed different views
on GCC issues and this may partially explain differences on GCC initiatives and
|Publisher: ||University of St Andrews|
|Appears in Collections:||Management Theses|
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