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 how firm- and country-level determinants affect corporate ecological transparency. Design/methodology/approach The study utilizes multiple theories that are commonly used by corporate social responsibility studies to explain the corporate...

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 – This paper aims to investigate the impact of the proposed carbon tax on the financial market return of Australian firms. It also considers the differential tax effect on individual firms with different carbon profiles, including factors such as emissions costs, carbon disclosure and...