Footnote:
In: Business and Society Review, 125(2), 225-239, 2020
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 2020 erstellt
Description:
Corporate Social Responsibility (CSR) is a concept aimed to ensure that corporations conduct their business in an ethical manner by taking care of their environment and human resources in addition to their economic impact. Often times, CSR refers to the steps undertaken by a corporation to measure its efforts to improve the environment and social well-being. One of the aspects of CSR pertains to the disclosure of emission information and carbon management strategy (CMS). Carbon Management refers to analyzing and focusing on those areas within the corporation where cost reductions can be made via energy reductions, waste management and reduced resource consumption. In this paper, we examine the role of an effective CMS on the emission disclosure behavior of firms. We utilize the Carbon Disclosure Project (CDP) surveys to find that firms adopting an effective CMS are more likely to disclose the information about both direct and indirect emissions