Index
Green House Gas Emissions Reporting and Management in Global Top Emitting Countries and Companies
ISBN: 978-1-80262-884-5, eISBN: 978-1-80262-883-8
ISSN: 1479-3598
Publication date: 11 July 2023
This content is currently only available as a PDF
Citation
(2023), "Index", Tauringana, V. and Moses, O. (Ed.) Green House Gas Emissions Reporting and Management in Global Top Emitting Countries and Companies (Advances in Environmental Accounting & Management, Vol. 11), Emerald Publishing Limited, Leeds, pp. 159-164. https://doi.org/10.1108/S1479-359820230000011008
Publisher
:Emerald Publishing Limited
Copyright © 2023 Venancio Tauringana and Olayinka Moses. Published under exclusive licence by Emerald Publishing Limited
INDEX
ABS ranking scheme
, 16
Advances in Environmental Accounting and Management (AEAM)
, 6, 22
Agency theory
, 32–33
Assessment of future risk
, 113–114
Australian Business Dean Council (ABDC)
, 16
A-ranked journals category
, 18
ranking classification scheme
, 18
basic panel fixed model
, 62
Binary logistic regression analysis
, 44–45
corporate governance variables
, 45
dependent variable
, 44
Block ownership
, 54–55
Board independence
, 88
Board interlocks (see also Women board interlocks)
CEO interlocks
, 86–87
control variables
, 91–93
correlation matrix and multicollinearity
, 96
data and sample selection
, 89–90
descriptive statistics
, 93
empirical results
, 93–98
hypotheses development
, 86–89
independent board interlocks
, 88
main results
, 96–98
measurement of variables
, 90
methodology
, 89–93
model specification
, 90–91
multiple directorships environment in India
, 85
resource dependency theory
, 84–86
sensitivity tests
, 98
theoretical framework and hypotheses
, 85–89
total board interlocks
, 88–89
Board size
, 52–53, 56–57, 60
BoardIndenpendence (corporate governance control variables)
, 40
BoardSize (corporate governance control variables)
, 40
Bombay Stock Exchange (BSE)
, 5, 89–90
Breusch–Godfrey Serial Correlation LM Test
, 106
Breusch–Pagan–Godfrey Test
, 106
Brundtland Commission, The
, 12
Business Strategy and the Environment’s GHG publication
, 22
Carbon dioxide (CO2)
, 82, 128
Carbon Disclosure Leadership Index (CDLI)
, 52–53
Carbon Disclosure Project (CDP)
, 31, 89–90, 108, 110–111
disclosures
, 109
questionnaire
, 115–116
scores
, 116
Carbon emissions
, 5
Carbon emissions performance (CP)
, 96–97
CEO interlocks
, 86–87
control variables
, 91–93
correlation matrix and multicollinearity
, 96
data and sample selection
, 89–90
descriptive statistics
, 93
empirical results
, 93–98
hypotheses development
, 86–89
independent board interlocks
, 88
main results
, 96–98
measurement of variables
, 90
methodology
, 89–93
model specification
, 90–91
multiple directorships environment in India
, 85
resource dependency theory
, 85–86
sensitivity tests
, 98
theoretical framework and hypotheses
, 85–89
total board interlocks
, 88–89
women board interlocks
, 87–88
Carbon management accounting (CMA)
, 14–15
CEOs’ interlocks (CEIL)
, 98–99
Chartered Association of Business Schools (ABS)
, 16
Chief executive officers (CEOs)
, 56, 82–83
interlocks
, 83–84, 86–87
China
binary logistic regression analysis
, 44–45
control variables
, 40–41
data collection and methodology
, 38–41
dependent variable
, 39
descriptive statistics
, 41
empirical results
, 41–45
GHG emissions disclosures in
, 29–32
government ownership in
, 5
hypotheses development
, 36–38
independent variables
, 40
literature review and hypotheses development
, 32–38
model specification
, 38–39
sample selection
, 38
SOE
, 34, 36, 38
theoretical framework
, 32–34
China Stock Market & Accounting Research Database (CSMAR)
, 31
Chinese Communist Party (CCP)
, 34–35
Chinese SOEs
, 31, 35–38
Climate Accountability Institute
, 3
Climate change
, 82, 108
control measures
, 144
Companies Act, The (2013)
, 85, 89
Company-specific control variables
, 73
Conference of Parties (COP)
, 5–6
Continuous variables
, 118
Control variables
, 40–41, 61, 76, 91, 93, 100–101, 144–145
Corporate environmental performance (CEP)
, 14
Corporate governance
correlation of dependent and independent variables
, 70
dependent variable
, 63–69
econometric modelling
, 60
hypothesis development
, 56–59
independent variables
, 70
literature review
, 55–56
measurement of variables
, 60–61
mechanisms
, 54
methodology
, 59–63
multivariate results
, 70–73
results
, 63–73
review of prior studies
, 56
robustness check
, 73
study design and sample selection
, 59–60
theoretical foundation
, 55
variables
, 45, 52–53
Correlation matrix
, 96
Correlation of Dependent and Independent Variables
, 70
Corruption
, 144
Corruption perception index (CPI)
, 150
COVID-19 pandemic
, 108
Cyclones
, 2–3, 128
Decision-making process
, 34–35
in SOE
, 34–35
Dependent variables (see also Independent variables)
, 39, 44, 60, 63, 69, 116
correlation of
, 70
Developed countries
, 128–129, 132–133, 145–146
determinants of GHG emissions in
, 130
Developing countries
, 128–129, 132–133
determinants of GHG emissions in
, 130, 145
Development process
, 150
Droughts
, 2–3, 128
Duality (corporate governance control variables)
, 40
Econometric modelling
, 60
Economic sustainability
, 144–145
Economics-oriented decision-making process
, 37
Emission Industry
, 40
Empirical model
, 145–146
Environmental disclosure
, 111
Environmental Kuznets curve (EKC)
, 128–129
Environmental pollution
, 144
Environmental responsibilities
, 30–31
Explanatory research design
, 59–60
Financial slack
, 40, 61, 76
Financial-sector firms
, 59–60
FirmSize
, 40
Fixed–effects modelling technique
, 62
Full Information Maximum Likelihood (FIML)
, 97
Future risk variable
, 121
GenderDiversity (corporate governance control variables)
, 40
Generalised method of moments (GMM)
, 97–98
Global Climate Risk Index 2020
, 82
Global Reporting Initiative (GRI)
, 13
Global warming
, 52
Greenhouse gas disclosures
, 30–32, 60
board size and
, 56–57
correlation of dependent and independent variables
, 70
dependent variable
, 63–69
econometric modelling
, 60
hypothesis development
, 56–59
independent variables
, 70
insider ownership and
, 59
literature review
, 55–56
measurement of variables
, 60–61
methodology
, 59–63
multivariate results
, 70–73
ownership concentration and
, 58–59
proportion of non-executive directors and
, 57–58
results
, 63–73
review of prior studies
, 56
robustness check
, 73
study design and sample selection
, 59–60
theoretical foundation
, 55
Greenhouse gas emissions
, 2, 6, 23, 30, 52, 56–57, 82, 108–109, 128
detrimental effect of
, 30
disclosures
, 74–75
GHG articles spread by continent
, 19
GHG articles spread by country
, 17–19
method and data
, 16
results
, 16–20
studies on GHG reporting and disclosure research
, 13–16
Greenhouse gases (GHGs)
, 2, 12
contributions to special issue
, 4–6
issue
, 4
literature
, 14
practices
, 12–13
reporting initiatives
, 12–13
studies on GHG reporting and disclosure research
, 13–16
Gross domestic product (GDP)
, 6, 128
GDP/CAPITA
, 41
Gulf Cooperation Council
, 132
Hausman’s test
, 116
Heckman’s regression analysis
, 98
Heteroscedasticity test
, 70, 106
High-income countries
, 128–129
Human-induced actions
, 128
Incentives
, 109
Income groups
, 145
Income status
, 128–129
Independent board interlocks (IBIL)
, 88, 100
Independent variables (see also Dependent variables)
, 40, 60, 70
correlation of
, 70
India
, 82
carbon emissions performance in
, 5
multiple directorships environment in
, 85
Indian Companies Act (2013)
, 86, 89–90
Indian public Ltd companies
, 87
Industry variable
, 73
Insider ownership (independent variable)
, 60, 75–76
and GHG disclosures
, 59
Institutional theory
, 111, 113
Intergovernmental Panel on Climate Change (IPCC)
, 12
International Financial Reporting Standards (IFRS)
, 57
ISI-IF number
, 18–19
Issue documents
, 4
Jarque–Bera test for normality
, 106
Johannesburg Stock Exchange (JSE)
, 109
Journals
, 22
Key management personnel
, 114
Kyoto Protocol
, 82–84, 108, 112
Legitimacy theory
, 32, 111
Leverage
, 91, 93, 100–101
Literacy
, 6, 129–130, 143–144, 150
Low-income countries
, 128–129
Lower middle-income countries
, 128–129
Majoritarian electoral systems (MAJ)
, 15–16
Management incentives
, 113
MarketBookValue
, 40
Meta–analysis of research in GHG practices
, 13
Ministry of Environment, Forest and Climate Change (MoEF)
, 82
Mixed-method approach
, 19
Monetary incentives
, 109, 113
Monetary rewards
, 113
Multicollinearity
, 70, 96
Multiple directorships environment in India
, 85
Multivariate results
, 70–73
National Association of Corporate Director’s guideline, The
, 86
Neo-institutional theory
, 32
Net-zero carbon emissions
, 12
Net-zero goal (2050)
, 22
New York Stock Exchange (NYSE)
, 5, 54, 59–60
Non-executive directors (NEDs)
, 52–53, 60, 73, 75
and GHG disclosures
, 57–58
proportion of
, 53
Non-monetary incentives
, 109, 119–120
Non-monetary rewards
, 113
OECD
, 30–31, 34–36
Ordinary least squares dummy variable model
, 62
Organisation strategy
, 86
Organization of Petroleum Exporting Countries (OPEC)
, 131–132
Ownership concentration (independent variable)
, 60
and GHG Disclosures
, 58–59
Panel data
, 116
model
, 145–146
Paris Agreement
, 108–109, 112
Paris Climate Agreement (PCA)
, 5–6, 12–14, 22, 97
Paris climate change agreement
assessment of future risk
, 113–114
CDP Questionnaire
, 115–116
descriptive statistics
, 116–121
key management personnel
, 114
literature review
, 110–114
management incentives
, 113
Paris Agreement
, 112
research approach
, 116
research methodology
, 114–116
results
, 116–121
prior studies and hypotheses development
, 112–114
theoretical framework
, 110–112
Policy-oriented decision-making process
, 37
Political self–interests
, 31–32, 36–37
Population
, 142–143
Power differentials
, 33–34
in SOEs
, 37–38
Qualitative articles
, 22
Quantitative articles
, 22
Quantitative data
, 69
Ramsey’s RESET test for linearity
, 106
Recognition
, 113, 119–120
Regression model
, 73
Research approach
, 116
Resource dependency theory
, 84–86
ROA
, 40
Sargan test
, 97
SEBI Listing Obligations and Disclosure Requirements (SEBI LODR)
, 85
Second-order autocorrelation test
, 97
Securities and Exchange Board of India (SEBI)
, 85
Sensitivity tests
, 98
Social determinants of greenhouse gas emissions
control variables
, 144–145
corruption
, 144
data and sample
, 145
descriptive statistics
, 146–147
empirical model and variables
, 145–146
hypotheses development
, 142–145
literacy
, 143–144
literature review
, 130–133
methodology
, 145–146
multivariate results
, 147–148
population
, 142–143
results
, 146–151
urbanisation
, 142
Sociopolitical theories of voluntary disclosure
, 111
Sound corporate governance mechanisms
, 55
South African Department of Environmental Affairs, The (South African DEA)
, 110–111
Stakeholder theory
, 32, 55–57, 111
Stakeholder–agency theory
, 32–34, 36–38
Stakeholders
, 32–33, 53, 75–76
State-owned enterprises (SOEs)
, 30–31, 34, 36, 38, 40
Static model of panel data
, 62
Study models
, 62–63
Sustainable Development Goal 13 (SDG13)
, 13–14
Top emitters
, 2–3
environmental management practices of
, 4
Top GHG emitting countries
, 156–158
Total board interlocks (TBIL)
, 88–89, 100
Total disclosure index score
, 60
United Arab Emirates (UAE)
, 19
United Nations Environmental Programme (UNEP)
, 12
United Nations Framework Convention on Climate Change, The (UNFCCC)
, 82, 108
United Nations Global Compact (UNGC)
, 12
United States
, 52, 54–55
GHG disclosures in
, 5
Upper-middle income countries
, 128–129
Urbanisation
, 131–133, 142
Variables
, 39, 62–63, 145–146
control variables
, 61
dependent variable
, 60
independent variables
, 60
measurement of
, 60–61, 90
Variance inflation factors (VIFs)
, 96
Voluntary disclosure
, 110
practices
, 111
sociopolitical theories of
, 111
Wald test
, 97
Women board interlocks (WEIL)
, 83–84, 87–88, 99–100
World Bank, The
, 145
World Commission on Environment and Development
, 12
World Health Organisation
, 30
World Meteorological Organisation
, 12
- Prelims
- Greenhouse Gas Reporting and Management in Top Emitting Countries and Companies
- Greenhouse Gas Emissions Research in Top-Ranked Journals: A Meta-Analysis
- Impact of State Ownership on Greenhouse Gas Emissions Disclosures in China
- Corporate Governance and Greenhouse Gas Disclosures: Evidence From the United States
- Board Interlocks and Carbon Emissions Performance: Empirical Evidence From India
- The Impact of the Paris Climate Change Agreement and Other Factors on Climate Change Disclosure in South Africa
- Social Determinants of Greenhouse Gas Emissions in the Top 100 Developed and Developing Emitting Countries
- Index