Institutional investor influence on global climate change disclosure practices

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

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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.


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Item Type: Conference or Workshop Item (Commonwealth Reporting Category E) (Paper)
Refereed: Yes
Item Status: Live Archive
Additional Information: No evidence of copright restrictions preventing deposit.
Faculty/School / Institute/Centre: Historic - Faculty of Business and Law - School of Accounting, Economics and Finance (1 Jan 2011 - 30 Jun 2013)
Faculty/School / Institute/Centre: Historic - Faculty of Business and Law - School of Accounting, Economics and Finance (1 Jan 2011 - 30 Jun 2013)
Date Deposited: 18 Jun 2012 04:57
Last Modified: 04 Jul 2017 03:47
Uncontrolled Keywords: climate change disclosure; institutional investors; stakeholder engagement
Fields of Research (2008): 22 Philosophy and Religious Studies > 2201 Applied Ethics > 220102 Business Ethics
15 Commerce, Management, Tourism and Services > 1503 Business and Management > 150303 Corporate Governance and Stakeholder Engagement
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150106 Sustainability Accounting and Reporting
Fields of Research (2020): 50 PHILOSOPHY AND RELIGIOUS STUDIES > 5001 Applied ethics > 500102 Business ethics
35 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 3507 Strategy, management and organisational behaviour > 350799 Strategy, management and organisational behaviour not elsewhere classified
35 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 3501 Accounting, auditing and accountability > 350107 Sustainability accounting and reporting
Socio-Economic Objectives (2008): B Economic Development > 90 Commercial Services and Tourism > 9001 Financial Services > 900103 Superannuation and Insurance Services
URI: http://eprints.usq.edu.au/id/eprint/20766

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