과제정보
The research for this paper was financially supported by the Green Finance Project. This work was supported by INHA UNIVERSITY Research Grant.
참고문헌
- Alrazi, B., de Villiers, C., van Staden, C. J., 2016, The environmental disclosures of the electricity generation industry: a global perspective, Account. Bus. Res., 46, 665-701. https://doi.org/10.1080/00014788.2015.1135781
- Altura, T. G., Lawrence, A. T., Roman, R. M., 2019, The global diffusion of supply chain codes of conduct: Market, nonmarket, and time-dependent effects, Bus. Soc., 60, 909-942. https://doi.org/10.1177/0007650319873654
- Al-Tuwaijri, S., Christensen, T., Hughes, I., 2004, The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach, Account. Organ. Soc., 29, 447-471. https://doi.org/10.1016/S0361-3682(03)00032-1
- Amran, A., Periasamy, V., Zulkafli, A. H., 2014, Determinants of climate change disclosure by developed and emerging countries in Asia Pacific, J. Sustain. Dev., 22, 188-204. https://doi.org/10.1002/sd.539
- Bansal, P., Clelland, I., 2004, Talking Trash: Legitimacy, Impression Management, and Unsystematic Risk in the Context of the Natural Environment, Acad. Manage. J., 47, 93-103. https://doi.org/10.2307/20159562
- Boons, F., Strannegard, L., 2000, Organisations coping with their natural environment: A laboratory for institutionalisation?, Int. Stud. Manag. Organ., 30, 7-17. https://doi.org/10.1080/00208825.2000.11656792
- Branco, M., Rodrigues, L., 2006, Corporate social responsibility and resource-based perspective, J. Bus. Ethics., 69, 111-132. https://doi.org/10.1007/s10551-006-9071-z
- Burritt, R., Schaltegger, S., 2010, Sustainability accounting and reporting: fad or trend?, Account. Audit. Account. J., 23, 829-846. https://doi.org/10.1108/09513571011080144
- Burritt, R., Schaltegger, S., Zvezdov, D., 2011, Carbon management accounting: explaining practice in leading German companies, Aust. Account. Rev., 21, 80-98. https://doi.org/10.1111/j.1835-2561.2010.00121.x
- Cho, C. H., Guidry, R. P., Patten, D. M., 2012, Do actions speak louder than words? an empirical investigation of corporate environmental reputation, Account. Organ. Soc., 37, 14-25. https://doi.org/10.1016/j.aos.2011.12.001
- Choi, B., Lee, D., Psaros, J., 2013, An Analysis of Australian company carbon emission disclosures, Pacific Account. Rev., 25, 58-79. https://doi.org/10.1108/01140581311318968
- Clarkson, P. M., Li, Y., Richardson, G. D., Vasvari, F. P., 2008, Revisiting the relation between environmental performance and environmental disclosure: an empirical analysis, Account. Organ. Soc., 33, 303-327. https://doi.org/10.1016/j.aos.2007.05.003
- Clarkson, P. M., Li, Y., Richardson, G. D., Vasvari, F. P., 2011, Does it really pay to be green? Determinants and consequences of proactive environmental strategies, J. Account. Public Policy, 30, 122-144. https://doi.org/10.1016/j.jaccpubpol.2010.09.013
- Clementino, E., Perkins, R., 2020, How do companies respond to environmental, social and governance (ESG) ratings? Evidence from Italy, J. Bus. Ethics, 171, 379-397. https://doi.org/10.1007/s10551-020-04441-4
- Comyns, B., 2014, Determinants of GHG reporting: an analysis of global oil and gas companies, J Bus Ethics, 136, 349-369. https://doi.org/10.1007/s10551-014-2517-9
- Cormier, D., Gordon, I. M., 2001, An Examination of social and environmental reporting strategies, Account. Audit. Account. J., 14, 587-617. https://doi.org/10.1108/EUM0000000006264
- Dawkins, C., Fraas, J. W., 2011, Erratum to: beyond acclamations and excuses: environmental performance, voluntary environmental disclosure and the role of visibility, J. Bus. Ethics, 99, 383-397. https://doi.org/10.1007/s10551-010-0659-y
- Depoers, F., Jeanjean, T., Jerome, T., 2016, Voluntary disclosure of greenhouse gas emissions: contrasting the carbon disclosure project and corporate reports, J. Bus. Ethics, 134, 445-461. https://doi.org/10.1007/s10551-014-2432-0
- de Villiers, C., Naiker, V., van Staden, C., 2011, The effect of board characteristics on firm environmental performance, J. Manage, 37, 1636-1663. https://doi.org/10.1177/0149206311411506
- DiMaggio, P. J., Powell, W. W., 1983, The iron cage revisited: institutional isomorphism and collective rationality in organizational fields, Am. Sociol. Rev., 48, 147-160. https://doi.org/10.2307/2095101
- Egels-Zanden, N., 2014, Revisiting supplier compliance with MNC codes of conduct: recoupling policy and practice at Chinese toy suppliers, J. Bus. Ethics, 119, 59-75. https://doi.org/10.1007/s10551-013-1622-5
- Font, X., Walmsley, A., Cogotti, S., McCombes, L., Hausler, N., 2012, Corporate social responsibility: the disclosure performance gap, Tour. Manage., 33, 1544-1553. https://doi.org/10.1016/j.tourman.2012.02.012
- Freedman, M., Jaggi, B., 2010, Global warming and corporate disclosures : a comparative analysis of companies from the European Union, Japan and Canada, Sustainability, Environmental Performance and Disclosures, 40, 129-160.
- Hart, S. L., 1997, Beyond greening: strategies for a sustainable world, Harvard Business School Press, 75, 66-76.
- Hasseldine, J., Salama, A., Toms, S., 2005, Quantity versus quality: The impact of environmental disclosures on the reputations of UK Plcs, Br. Account. Rev., 37, 231-248. https://doi.org/10.1016/j.bar.2004.10.003
- Hoogiemstra, R., 2000, Corporate communication and impression management - new perspectives why companies engage in corporate social reporting, J. Bus. Ethics, 27, 55-68. https://doi.org/10.1023/A:1006400707757
- Luo, L., 2019, The influence of institutional contexts on the relationship between voluntary carbon disclosure and carbon emission performance, Account. Finance, 59, 1235-1264. https://doi.org/10.1111/acfi.12267
- Lyon, T. P., Maxwell, J. W., 2011, Greenwash: corporate environmental disclosure under threat of audit, J. Econ. Manag. Strategy, 20, 3-41. https://doi.org/10.1111/j.1530-9134.2010.00282.x
- King, A. A., Lenox, M., 2001, Does it really pay to be green? an empirical study of firm environmental and financial performance, J. Ind. Ecol., 5, 105-116. https://doi.org/10.1162/108819801753358526
- Meyer, J. W., Rowan, B., 1977, Institutionalized organizations: formal structure as myth and ceremony, Am. J. Sociol., 83, 340-363. https://doi.org/10.1086/226550
- Milne, M. J., Tregidga, H., Walton, S., 2009, Words not actions! the ideological role of sustainable development reporting, Account. Audit. Account. J., 22, 1211-1257. https://doi.org/10.1108/09513570910999292
- Oliver, C., 1991, Strategic responses to institutional processes, Acad. Manage. J., 16, 145-179.
- Patten, D. M., 2002, The relation between environmental performance and environmental disclosure: A research note, Account. Organ. Soc., 27, 763-773. https://doi.org/10.1016/S0361-3682(02)00028-4
- Patten, D. M., 2015, An insider's reflection on quantitative research in the social and environmental disclosure domain, Crit. Perspect. Account., 32, 45-50. https://doi.org/10.1016/j.cpa.2015.04.006
- Pinkse, J., Kolk, A., 2009, Business and Climate Change: Key Challenges in the Face of Policy Uncertainty and Economic Recession, Manag. online rev., www.morexpertise.com.
- Porter, M. E., van der Linde C., 1995, Toward a New Conception of the Environment-Competitiveness Relationship, J. Econ. Perspect, 9, 97-118. https://doi.org/10.1257/jep.9.4.97
- Qian, W., Schaltegger, S., 2017, Revisiting carbon disclosure and performance: Legitimacy and management views, Br. Account. Rev., 49, 1-15. https://doi.org/10.1016/j.bar.2016.11.002
- Rahman, S., Khan, T., Siriwardhane, P., 2019, Sustainable development carbon pricing initiative and voluntary environmental disclosures quality, Bus. Strategy Environ., 28, 1072-1082. https://doi.org/10.1002/bse.2302
- Reid, E., Toffel, M. W., 2009, Responding to public and private politics: corporate disclosure of climate change strategies, Strateg. manag., 30, 1157-1178. https://doi.org/10.1002/smj.796
- Salo, J., 2008, Corporate governance and environmental performance: industry and country effects, Compet Change, 12, 328-354. https://doi.org/10.1179/102452908X357293
- Scott, W. R., 2002, Organizations: rational, natural and open systems, 5th edition. Upper Saddle River, NJ: Prentice Hall.
- Schaltegger, S., Wagner, M., 2006, Integrative management of sustainability performance, measurement and reporting, Int. J. Account. Audit., 3, 1-19.
- Sharma, S., Vredenburg, H., 1998, Proactive corporate environmental strategy and the development of competitively valuable organizational capabilities, Strateg. manag., 19, 729-753. https://doi.org/10.1002/(SICI)1097-0266(199808)19:8<729::AID-SMJ967>3.0.CO;2-4
- Sullivan, R., Gouldson, A., 2012, Does voluntary carbon reporting meet investors' needs? J. Clean. Prod., 36, 60-67. https://doi.org/10.1016/j.jclepro.2012.02.020
- Sutantoputra, A. W., Lindorff, M., Jonson, E. W. P., 2012, The relationship between environmental performance and environmental disclosure, Australas. J. Environ. Manag., 19, 51-65. https://doi.org/10.1080/14486563.2011.646752
- Talbot, D., Boiral, O., 2018, GHG Reporting and impression management: an assessment of sustainability reports from the energy sector, J Bus Ethics, 147, 367-383. https://doi.org/10.1007/s10551-015-2979-4
- The Economist, 2017.