Abstract
The menace of climate change poses increasing real threats to life on earth and requires immediate actions from all quarters to remedy the situation. The impact of firms actions on climate change has attracted significant attention and discussions abound at national and international level on how firms can be more responsible and accountable for their carbon emissions. Our study examines how an integrated approach to reporting (IR) can be deployed as a tool to drive firms’ understanding and management of their carbon emissions and its implications. Using data from the Johannesburg Stock Exchange (JSE) which is the only capital market where IR is being mandatorily adopted, we draw on organizational learning to explore how IR introduces new knowledge into firm and results in changes in firm behaviours. The results show that firms with better quality of integrated reporting demonstrate better carbon performance. The results are robust to a battery of sensitivity tests and overall support that IR facilitates changes in the internal decision-making process regarding management of carbon emissions.
Το σεμινάριο θα παρουσιάσει ο Δρ. Διογένης Μπαμπουκάρδος (Οικονομικό Πανεπιστήμιο Αθηνών) και θα διεξαχθεί την Πέμπτη 30 Νοεμβρίου 2023, ώρα 12:00 – 13:00 στην αίθουσα Συνεδριάσεων στο κτήριο Continental.
