Affiliation:
1. Pondicherry University, India
Abstract
We investigate country-specific energy-related contextual determinants that influence companies in BRICS nations (Brazil, Russia, India, China, and South Africa) to participate in and disclose climate change information to the Carbon Disclosure Project (CDP). We find that the Paris Climate Agreement and country-level carbon emissions influence CDP reporting and disclosure scores. National legislations do not influence the reporting status, but they influence higher-level disclosure. Our study supports institutional theory.
Publisher
Asia-Pacific Applied Economics Association