Universität zu Köln

Bauckloh, Tobias, Klein, Christian, Pioch, Thomas ORCID: 0000-0003-1019-6759 and Schiemann, Frank ORCID: 0000-0002-7817-7792 . Under Pressure? The Link Between Mandatory Climate Reporting and Firms' Carbon Performance. Organ. Environ.. THOUSAND OAKS: SAGE PUBLICATIONS INC. ISSN 1552-7417

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Abstract

We examine whether and how mandatory climate reporting leads to changes in firms' carbon emissions. Drawing on legitimacy theory and using a difference-in-differences design, we assess the effect of the Greenhouse Gas Reporting Program (GHGRP), introduced by the Environmental Protection Agency (EPA) in 2010, on the carbon performance defined as carbon intensity and absolute carbon emissions of affected firms. We find that firms affected by the GHGRP improve their carbon intensity significantly more than unaffected firms after the introduction of the GHGRP, but not their absolute carbon emissions. The results are robust to changes in the difference-in-differences design. Overall, our study contributes to research on mandatory climate reporting by assessing the GHGRP's suitability to generate a real sustainable change in firms' operations and reduce their negative impact on our climate.

Item Type:	Journal Article
Creators:	Creators Email ORCID ORCID Put Code Bauckloh, Tobias UNSPECIFIED UNSPECIFIED UNSPECIFIED Klein, Christian UNSPECIFIED UNSPECIFIED UNSPECIFIED Pioch, Thomas UNSPECIFIED orcid.org/0000-0003-1019-6759 UNSPECIFIED Schiemann, Frank UNSPECIFIED orcid.org/0000-0002-7817-7792 UNSPECIFIED
URN:	urn:nbn:de:hbz:38-678263
DOI:	10.1177/10860266221083340
Journal or Publication Title:	Organ. Environ.
Publisher:	SAGE PUBLICATIONS INC
Place of Publication:	THOUSAND OAKS
ISSN:	1552-7417
Language:	English
Faculty:	Unspecified
Divisions:	Unspecified
Subjects:	no entry
Uncontrolled Keywords:	Keywords Language CORPORATE SOCIAL-RESPONSIBILITY; ENVIRONMENTAL DISCLOSURE; MARKET; LEGITIMACY; EMISSIONS; SUSTAINABILITY; INFORMATION; GOVERNANCE; IMPACTS; POLICY Multiple languages Environmental Studies; Management Multiple languages
URI:	http://kups.ub.uni-koeln.de/id/eprint/67826