6533b82cfe1ef96bd128f543

RESEARCH PRODUCT

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

Ana Zorio GrimaPaloma MerelloCarmen Raquel Córdova

subject

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

description

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

yearjournalcountryeditionlanguage
2018-07-11
10.3390/su10072411https://hdl.handle.net/10550/82684