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Journal of Business Ethics

Erschienen in:

03.05.2016

Environmental Legitimacy, Green Innovation, and Corporate Carbon Disclosure: Evidence from CDP China 100

verfasst von: Dayuan Li, Min Huang, Shenggang Ren, Xiaohong Chen, Lutao Ning

Erschienen in: Journal of Business Ethics | Ausgabe 4/2018

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Abstract

Firms worldwide are increasingly required to disclose (and make efforts to reduce) their carbon emissions due to the environmental damage associated with climate change. Because there has been no previous literature focusing on the determinants of corporate carbon disclosure integrating environmental legitimacy and green innovation, the present study attempted to develop an original framework to fill the research gap. This study explored the influence of environmental legitimacy (an external informal mechanism) on corporate carbon disclosure, and investigated the role of green innovation (an internal formal mechanism) as a mediator. With the samples of Carbon Disclosure Project (CDP) in China from 2008 to 2012, the results demonstrate that environmental legitimacy significantly negatively influences the likelihood of corporate carbon disclosure, and that green process innovation mediates the relationship, while green product innovation has no significant mediating effect. It means that environmental legitimacy not only directly affects the likelihood of corporate carbon disclosure, but also indirectly affects it via green process innovation. Hence, companies must increase both informal and formal mechanisms, i.e., external environmental legitimacy and internal green process innovation, to engage in carbon information disclosure and ensure sustainability.

Vorheriger Artikel Corporate Sustainable Innovation and Employee Behavior

Nächster Artikel Qur’anic Ethics for Environmental Responsibility: Implications for Business Practice

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Titel: Environmental Legitimacy, Green Innovation, and Corporate Carbon Disclosure: Evidence from CDP China 100
verfasst von: Dayuan Li
Min Huang
Shenggang Ren
Xiaohong Chen
Lutao Ning
Publikationsdatum: 03.05.2016
Verlag: Springer Netherlands
Erschienen in: Journal of Business Ethics / Ausgabe 4/2018
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI: https://doi.org/10.1007/s10551-016-3187-6

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