dc.creator | Mateo Márquez, Antonio Jesús | es |
dc.creator | González González, José María | es |
dc.creator | Zamora Ramírez, Constancio | es |
dc.date.accessioned | 2021-07-23T12:05:47Z | |
dc.date.available | 2021-07-23T12:05:47Z | |
dc.date.issued | 2021 | |
dc.identifier.citation | Mateo Márquez, A.J., González González, J.M. y Zamora Ramírez, C. (2021). The influence of countries' climate change-related institutional profile on voluntary environmental disclosures. Business Strategy and the Environment, 30 (2), 1357-1373. | |
dc.identifier.issn | 0964-4733 (impreso) | es |
dc.identifier.issn | 1099-0836 (electrónico) | es |
dc.identifier.uri | https://hdl.handle.net/11441/116426 | |
dc.description.abstract | This paper analyzes how the regulative, normative, and cultural dimensions of institu-
tions exert pressure both on companies' decisions to voluntarily disclose environ-
mental information and on the quality of the information disclosed. Prior research
has focused on the influence of economic, disclosure, and generic institutional deter-
minants, although little attention has been paid to the analysis of the influence
exerted by climate change-related institutional pillars. The results show that the three
institutional pillars have different effects as regards both the decision to respond and
the quality of disclosure. The regulative pillar positively influences the response
decision but does not influence disclosure quality. The normative pillar positively
affects both the propensity of companies to disclose and the quality of the informa-
tion reported. Meanwhile, the cultural pillar positively influences disclosure quality,
but it has no effect on firms' decisions to disclose environmental information. This
paper is the first to analyze whether the institutional profile of climate change in
different countries influences voluntary environmental disclosures. | es |
dc.description.sponsorship | Universidad de Sevilla IV.3, 2018 | es |
dc.format | application/pdf | es |
dc.format.extent | 17 p. | es |
dc.language.iso | eng | es |
dc.publisher | Wiley | es |
dc.relation.ispartof | Business Strategy and the Environment, 30 (2), 1357-1373. | |
dc.rights | Attribution-NonCommercial-NoDerivatives 4.0 Internacional | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/ | * |
dc.subject | Carbon emissions | es |
dc.subject | Climate change | es |
dc.subject | Corporate sustainability | es |
dc.subject | Environmental policy | es |
dc.subject | Institutional theory | es |
dc.title | The influence of countries' climate change-related institutional profile on voluntary environmental disclosures | es |
dc.type | info:eu-repo/semantics/article | es |
dcterms.identifier | https://ror.org/03yxnpp24 | |
dc.type.version | info:eu-repo/semantics/acceptedVersion | es |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | es |
dc.contributor.affiliation | Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera | es |
dc.relation.projectID | IV.3, 2018 | es |
dc.date.embargoEndDate | 2022-11-20 | |
dc.relation.publisherversion | https://doi.org/10.1002/bse.2690 | es |
dc.identifier.doi | 10.1002/bse.2690 | es |
dc.journaltitle | Business Strategy and the Environment | es |
dc.publication.volumen | 30 | es |
dc.publication.issue | 2 | es |
dc.publication.initialPage | 1357 | es |
dc.publication.endPage | 1373 | es |
dc.contributor.funder | Universidad de Sevilla | es |
dc.description.awardwinning | Premio Trimestral Publicación Científica Destacada de la US. Facultad de Ciencias Económicas y Empresariales | |