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National institutional context and voluntary carbon disclosure: An international study of the banking industry

Author

Listed:
  • Benoit Jamet

    (IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux)

  • Julien Bousquet
  • Antoine Masse

Abstract

The determinants of banks' voluntary environmental disclosure have been little studied in the literature. Drawing from the assumptions of institutional theory, this paper analyzes the impact of the national context, including the general legal system and the environmental policy of states, on banks' carbon disclosure. Based on three international samples, the results show a positive relationship between the strength of the legal system (degree of law enforcement), the stringency of environmental regulations, environmental performance, and the quality of banks' carbon disclosure.

Suggested Citation

  • Benoit Jamet & Julien Bousquet & Antoine Masse, 2024. "National institutional context and voluntary carbon disclosure: An international study of the banking industry," Post-Print hal-04593177, HAL.
    • Handle: RePEc:hal:journl:hal-04593177
    Note: View the original document on HAL open archive server: https://hal.science/hal-04593177
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