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...