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Climate change reporting and multinational companies: Insights from institutional theory and international business

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  • Breeda Comyns

Abstract

•The quality of reporting by MNCs on GHG emissions is problematic.Fig. 1Theoretical Framework: GHG reporting and MNCs. Fig. 2GHG reporting quality (1998–2016) − ExxonMobil, Royal Dutch Shell & BP.•Standardization of practices is linked with GHG emissions data report quality.•A theoretical framework is developed to explain MNC GHG emissions reporting.•It is proposed that GHG emissions data quality varies with MNC typology.•Propositions are examined empirically using a case study.Multinational companies (MNCs) have an important impact on climate change, but knowledge on the greenhouse gas (GHG) reporting practices of MNCs is limited. A theoretical framework is developed to provide an explanation of GHG emissions reporting by MNCs. The framework combines institutional theory with the notion of MNC typology from International Business and explains how institutional pressure acting on each typology of MNC influences standardization of reporting practices and GHG emissions data quality. Propositions are developed and empirically investigated using a case study. Global MNCs are predicted to have better quality GHG emissions reporting compared to multi-domestic or transnational MNCs.

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  • Breeda Comyns, 2018. "Climate change reporting and multinational companies: Insights from institutional theory and international business," Accounting Forum, Taylor & Francis Journals, vol. 42(1), pages 65-77, March.
    • Handle: RePEc:taf:accfor:v:42:y:2018:i:1:p:65-77
    DOI: 10.1016/j.accfor.2017.07.003
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    Cited by:

    1. Yan, Yunfeng & Wang, Ran & Chen, Sida & Wang, Feifan & Zhao, Zhongxiu, 2022. "Mapping carbon footprint along global value chains: A study based on firm heterogeneity in China," Structural Change and Economic Dynamics, Elsevier, vol. 61(C), pages 398-408.
    2. Aluchna, Maria & Roszkowska-Menkes, Maria & Jastrzębska, Ewa & Bohdanowicz, Leszek, 2023. "Sustainability reporting as a social construct : the systematic literature review within socio-political view," Other publications TiSEM 2b64bf0e-2d46-469f-b19e-5, Tilburg University, School of Economics and Management.
    3. Rong He & Le Luo & Abul Shamsuddin & Qingliang Tang, 2022. "Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 261-298, March.
    4. Ayman Hassan Bazhair & Saleh F. A. Khatib & Hamzeh Al Amosh, 2022. "Taking Stock of Carbon Disclosure Research While Looking to the Future: A Systematic Literature Review," Sustainability, MDPI, vol. 14(20), pages 1-24, October.
    5. Rachel Shin & Cory Searcy, 2018. "Evaluating the Greenhouse Gas Emissions in the Craft Beer Industry: An Assessment of Challenges and Benefits of Greenhouse Gas Accounting," Sustainability, MDPI, vol. 10(11), pages 1-30, November.
    6. Bauckloh, Michael Tobias & Klein, Christian & Pioch, Thomas & Schiemann, Frank, 2022. "Under pressure: The link between mandatory climate reporting and firms' carbon performance," CFR Working Papers 22-01, University of Cologne, Centre for Financial Research (CFR).
    7. Li, Teng & Belal, Ataur, 2018. "Authoritarian state, global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise," Accounting forum, Elsevier, vol. 42(2), pages 199-217.
    8. Nandakumar, Ardra & Chuah, Jo-Ann & Sudesh, Kumar, 2021. "Bioplastics: A boon or bane?," Renewable and Sustainable Energy Reviews, Elsevier, vol. 147(C).
    9. Maria Aluchna & Maria Roszkowska‐Menkes & Sana Khan, 2024. "Corporate governance perspective on environmental reporting: Literature review and future research agenda," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1550-1577, May.
    10. Anna Christy & Marwa Elnahass & Jaime Amezaga & Anthony Browne & Oliver Heidrich, 2024. "A dynamic framework to align company climate reporting and action with global climate targets," Business Strategy and the Environment, Wiley Blackwell, vol. 33(4), pages 3103-3128, May.
    11. Irena Jindřichovská & Dana Kubíčková & Mihaela Mocanu, 2020. "Case Study Analysis of Sustainability Reporting of an Agri-Food Giant," Sustainability, MDPI, vol. 12(11), pages 1-19, June.
    12. Jill Atkins & Federica Doni & Andrea Gasperini & Sonia Artuso & Ilaria Torre & Lorena Sorrentino, 2023. "Exploring the Effectiveness of Sustainability Measurement: Which ESG Metrics Will Survive COVID-19?," Journal of Business Ethics, Springer, vol. 185(3), pages 629-646, July.

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