Purpose: The purpose of this study is to examine the impact of legitimacy threats on corporate incentive to obtain external carbon assurance. Design/methodology/approach: The sample consists of the largest US companies that disclosed carbon emissions to CDP (formerly the Carbon Disclosure...

Purpose: This study aims to examine whether good carbon performers disclose more carbon information overall than poor performers, and if yes, how firms select different types of carbon information to signal their genuine superior carbon performance. Design/methodology/approach: The level of...

Purpose – The purpose of this paper is to investigate differences in voluntary carbon disclosure between developing and developed countries and the role of resource availability in explaining these differences. Design/methodology/approach – The authors used a sample consisting of 2,045 large...

Purpose – The purpose of this paper is to investigate differences in voluntary carbon disclosure between developing and developed countries and the role of resource availability in explaining these differences. Design/methodology/approach – The authors used a sample consisting of 2,045 large...

Purpose: The purpose of this paper is to explore the association between corporate governance (CG) mechanisms and the extensiveness of carbon disclosure. Design/methodology/approach: This paper uses Ordinary Least Squares (OLS) regression model with data from 2009 to 2012 for largest Australian...