The effect of DEFRA guidance on greenhouse gas disclosure
Authors: Tauringana, V. and Chithambo, L.
Journal: British Accounting Review
eISSN: 1095-8347
ISSN: 0890-8389
DOI: 10.1016/j.bar.2014.07.002
Abstract:This paper investigates the effect of the 2009 guidance of the Department for Environment, Food & Rural Affairs on greenhouse gas (GHG) disclosure. The sample comprises 215 companies from a population of London Stock Exchange FTSE 350 companies over four years (2008-2011). To quantify GHG disclosure, a research index methodology is employed, with information derived from several GHG reporting frameworks. The econometric model is estimated using panel fixed effects. Our findings suggest that the publication of the 2009 guidance has had a significant effect on the level of GHG disclosure, and that corporate governance mechanisms (board size, director ownership, and ownership concentration) also affect the extent of GHG information disclosure. The results also indicate that companies increased their disclosures prior to the 2009 guidance in anticipation of its publication. These results have important implications for the government, suggesting that non-mandatory guidance could increase disclosure as much as do mandatory requirements. © 2014 The Authors.
https://eprints.bournemouth.ac.uk/22979/
Source: Scopus
The effect of DEFRA guidance on greenhouse gas disclosure
Authors: Tauringana, V. and Chithambo, L.
Journal: British Accounting Review
Volume: 47
Issue: 4
Pages: 425-444
eISSN: 1095-8347
ISSN: 0890-8389
DOI: 10.1016/j.bar.2014.07.002
Abstract:This paper investigates the effect of the 2009 guidance of the Department for Environment, Food & Rural Affairs on greenhouse gas (GHG) disclosure. The sample comprises 215 companies from a population of London Stock Exchange FTSE 350 companies over four years (2008-2011). To quantify GHG disclosure, a research index methodology is employed, with information derived from several GHG reporting frameworks. The econometric model is estimated using panel fixed effects. Our findings suggest that the publication of the 2009 guidance has had a significant effect on the level of GHG disclosure, and that corporate governance mechanisms (board size, director ownership, and ownership concentration) also affect the extent of GHG information disclosure. The results also indicate that companies increased their disclosures prior to the 2009 guidance in anticipation of its publication. These results have important implications for the government, suggesting that non-mandatory guidance could increase disclosure as much as do mandatory requirements.
https://eprints.bournemouth.ac.uk/22979/
Source: Scopus
The effect of DEFRA guidance on greenhouse gas disclosure
Authors: Tauringana, V. and Chithambo, L.
Journal: BRITISH ACCOUNTING REVIEW
Volume: 47
Issue: 4
Pages: 425-444
ISSN: 0890-8389
DOI: 10.1016/j.bar.2014.07.002
https://eprints.bournemouth.ac.uk/22979/
Source: Web of Science (Lite)
The effect of DEFRA guidance on greenhouse gas disclosure
Authors: Tauringana, V.
Conference: British Accounting and Finance Association Annual Conference
Dates: 14-16 April 2014
Abstract:This paper investigates the effect of the 2009 guidance of the Department for Environment, Food & Rural Affairs on greenhouse gas (GHG) disclosure. The sample comprises 215 companies from a population of London Stock Exchange FTSE 350 companies over four years (2008–2011). To quantify GHG disclosure, a research index methodology is employed, with information derived from several GHG reporting frameworks. The econometric model is estimated using panel fixed effects. Our findings suggest that the publication of the 2009 guidance has had a significant effect on the level of GHG disclosure, and that corporate governance mechanisms (board size, director ownership, and ownership concentration) also affect the extent of GHG information disclosure. The results also indicate that companies increased their disclosures prior to the 2009 guidance in anticipation of its publication. These results have important implications for the government, suggesting that non-mandatory guidance could increase disclosure as much as do mandatory requirements.
https://eprints.bournemouth.ac.uk/22979/
Source: Manual
The effect of DEFRA guidance on greenhouse gas disclosure
Authors: Tauringana, V. and Chithambo, L.
Journal: British Accounting Review
Volume: 47
Issue: 4
Pages: 425-444
Abstract:This paper investigates the effect of the 2009 guidance of the Department for Environment, Food & Rural Affairs on greenhouse gas (GHG) disclosure. The sample comprises 215 companies from a population of London Stock Exchange FTSE 350 companies over four years (2008e 2011). To quantify GHG disclosure, a research index methodology is employed, with information derived from several GHG reporting frameworks. The econometric model is estimated using panel fixed effects. Our findings suggest that the publication of the 2009 guidance has had a significant effect on the level of GHG disclosure, and that corporate governance mechanisms (board size, director ownership, and ownership concentration) also affect the extent of GHG information disclosure. The results also indicate that companies increased their disclosures prior to the 2009 guidance in anticipation of its publication. These results have important implications for the government, suggesting that non-mandatory guidance could increase disclosure as much as do mandatory requirements.
https://eprints.bournemouth.ac.uk/22979/
http://www.sciencedirect.com/science/article/pii/S0890838914000560
Source: BURO EPrints