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Keywords: climate change
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Journal Articles
Journal of International Accounting Research (2018) 17 (3): 1–20.
Published: 01 September 2018
... by Ervin L. Black. January 2017 April 2018 2018 carbon governance voluntary carbon assurance climate change carbon risk exposure legitimacy theory signaling theory institutional theory Climate change has become a worldwide concern that requires an urgent global...
Journal Articles
Journal of International Accounting Research (2016) 15 (1): 17–47.
Published: 01 May 2016
...Laura Le Luo; Qingliang Tang ABSTRACT This study examines the influence of culture on management's response to the challenge of climate change, as manifested in firms' voluntary participation in carbon disclosure via the Carbon Disclosure Project (CDP). We argue that national culture impacts...