Abstract
An increasing number of large corporations around the world engage in accounting for
and reporting on their plans and measures towards climate change, as part of their
environmental responsibility agenda. Using a disclosure index, this study investigates
the status of the disclosure practices of the top 100 companies operating in Greece with
respect to the pivotal issue of climate change. Determinants which drive Greek
companies to publicly disclose such information are examined while overlapping
perspectives for the Greek case are outlined. The analysis suggests that only a small
group of leading Greek companies appears to endorse a climate change discourse as an
instrument of empowering stakeholders’ decision-making. Most other corporations still
tend to disregard disclosure practices of their actions towards this global issue.
and reporting on their plans and measures towards climate change, as part of their
environmental responsibility agenda. Using a disclosure index, this study investigates
the status of the disclosure practices of the top 100 companies operating in Greece with
respect to the pivotal issue of climate change. Determinants which drive Greek
companies to publicly disclose such information are examined while overlapping
perspectives for the Greek case are outlined. The analysis suggests that only a small
group of leading Greek companies appears to endorse a climate change discourse as an
instrument of empowering stakeholders’ decision-making. Most other corporations still
tend to disregard disclosure practices of their actions towards this global issue.
| Original language | English |
|---|---|
| Title of host publication | 1st Conference on the Economics of Natural Sources and the Environment, At Volos, Greece |
| DOIs | |
| Publication status | Published - 26 Mar 2014 |