Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure

By Ans Kolk, David L. Levy, J. Pinkse. 2008

766 citations recorded by the source corpus.

Subfields: Marketing, Organizational Behavior and Human Resource Management, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/f985d69ef6dccdd1ef4f3e9e051c70fb44bc20b1

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Citations in the corpus

Towards Sustaining the Status Quo: Business Talk of Sustainability in Finnish Corporate Disclosures 1987–2005 (2010, background): “The significance of corporate non-financial environmental disclosures, and of carbon reporting in particular, appears to be growing due to increased concerns about the impacts of global climate change (Bebbington and Larrinaga-González, 2008; Kolk et al., 2008).”
Disclosure effects, carbon emissions and corporate value (2014, background): “The CDP has clearly been very successful in terms of the number of reports published, and the backing received from prominent investment banks and pension funds and the institutionalization and process of global convergence (Kolk et al., 2008).”
Sustainable Bonuses: Sign of Corporate Responsibility or Window Dressing? (2014, background): “However, the criteria selected by both DSM and TNT seem to be directly relevant to their core business as lower carbon dioxide/greenhouse gas emissions and higher energy efficiency is likely to reduce both costs and risks, and valued by investors concerned about climate change as well (Kolk et al., ”
Corporate Carbon and Financial Performance: A Meta‐analysis (2018, background): “] nor the more detailed carbon accounting provide information that is particularly valuable for investors” (Kolk et al. 2008).”
The effect of DEFRA guidance on greenhouse gas (2014, background): “Indeed, the existing literature is unequivocal in its stand that company directors have ﬁ duciary duties to stakeholders and the environment (Haniffa & Cooke, 2005; Kolk, 2008; Milnes, 2009).”
Modeling the Impacts of Corporate Commitment on Climate Change (2012, background): “The complexity of measuring environmental performance has often been stressed because of the multidimensional nature of environmental issues and lack of standardization (Lober, 1996; Hoffmann et al., 2009; Delmas and Blass, 2010; Cowan and Deegan, 2011; Kolk et al., 2008).”
Market valuation of greenhouse gas emissions under a mandatory reporting regime: Evidence from the UK (2017, methodology): “For instance, Kolk et al. (2008) identify investors as a key factor in the development of arbon accounting and reporting.”
Dynamics of Environmental and Financial Performance (2015, unknown): “Nonetheless, during this period, the perceived likelihood of regulation under existing statutes or the enactment of new legislation was relatively high (Kolk et al., 2008).”
Carbon Trading: Accounting and Reporting Issues (2008, background): “…the way in which scope is defined, whether the scope chosen is appropriate given GCC,24 whether the figures produced are commensurable (see Kolk et al., 2008), whether there is any possibility of translating these boundary resolutions to more general issues of sustainable development or…”
Achieving the United Nations Sustainable Development Goals: An enabling role for accounting research (2017, background): “For example, there is a critical mass of existing research relating most clearly to: • SDG 6 – clean water and sanitation (see Hazelton, 2013, 2015; Jenkins et al., 2014; Larrinaga-Gonzélez and Pérez-Chamorro, 2008); • a combination of SDGs 5, 10 and 16 – focusing on human rights and equalities (see”