0000000000700458

AUTHOR

Carmen Raquel Córdova

showing 3 related works from this author

Carbon emissions by Ssouth american companies: driving factors for reporting decisions and emissions reduction

2018

In the last decade, companies have started to disclose information on carbon emissions. To our knowledge, this is the first paper to look into this phenomenon in South America, which is a very important geographical area regarding climate change because of the local nature and developing economies. This paper explores the relationships between some corporate variables and two important decisions: (i) whether to report carbon emissions, and (ii) the impact on the evolution of carbon emissions. Logit and linear panel data models are used to determine the driving factors for decisions (i) and (ii). Our results show that regarding the carbon reporting decision, a company&rsquo

lcsh:TJ807-830Geography Planning and Developmentlcsh:Renewable energy sourcesDeveloping countryClimate changeManagement Monitoring Policy and Law:CIENCIAS ECONÓMICAS [UNESCO]CO<sub>2</sub> emissionsco2 emissions0502 economics and businessSustainability reportingghglcsh:Environmental scienceslcsh:GE1-350Driving factorsPublic economicsRenewable Energy Sustainability and the Environmentlcsh:Environmental effects of industries and plants05 social sciencesUNESCO::CIENCIAS ECONÓMICAS050201 accountingsouth americalcsh:TD194-195Greenhouse gasSustainabilityCorporate social responsibilityBusinessdisclosure050203 business & managementPanel data
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NUEVAS FORMAS DE REPORTING CORPORATIVO: INFORMACIÓN SOBRE LA HUELLA DE CARBONO EN ESPAÑA

2018

RESUMEN A raíz del Protocolo de Kioto, España crea el Registro Nacional de Huella de Carbono, Compensación y Proyectos de Absorción de Dióxido de Carbono mediante el Real Decreto 163/2014. Ello se constituye en una iniciativa pionera para potenciar que las empresas españolas den visibilidad a su compromiso en la reducción de sus emisiones de Gases de Efecto Invernadero (GEI). Bajo este contexto, la presente investigación explora los determinantes de la adhesión al Registro Nacional de Huella de Carbono español. Se realiza un estudio exploratorio de las características de las primeras empresas españolas que decidieron inscribir su huella de carbono, a través de un modelo de regresión logísti…

MarketingOrganizational Behavior and Human Resource ManagementInformation Systems and ManagementNatural resource economicsStrategy and Management05 social sciences050201 accountingManagement Science and Operations ResearchManagement of Technology and Innovation0502 economics and businessIndustrial relationsCarbon footprintBusiness Management and Accounting (miscellaneous)BusinessBusiness and International Management050203 business & managementRevista de Administração de Empresas
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NEW TRENDS IN CORPORATE REPORTING: INFORMATION ON THE CARBON FOOTPRINT IN SPAIN

2018

ABSTRACT In accordance with the Kyoto Protocol, Spain has created a National Carbon Footprint Registry by Royal Decree 163/2014. This constitutes a pioneering initiative to help Spanish companies give visibility to their efforts in reducing their emissions of greenhouse gases (GHGs). Hence, this paper explores the motivation of Spanish companies to register their carbon footprints with a higher degree of scope. We identify the characteristics of the first Spanish companies that registered their carbon footprint through a logistic regression model (logit). The study concludes that organizations are more likely to register a higher scope if they do not belong to the manufacturing sector, if t…

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