Abstract

We investigate country-specific energy-related contextual determinants that influence companies in BRICS nations (Brazil, Russia, India, China, and South Africa) to participate in and disclose climate change information to the Carbon Disclosure Project (CDP). We find that the Paris Climate Agreement and country-level carbon emissions influence CDP reporting and disclosure scores. National legislations do not influence the reporting status, but they influence higher-level disclosure. Our study supports institutional theory.

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.