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

Breeda Comyns

Accounting Forum, 2018, vol. 42, issue 1, 65-77

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.

Date: 2018
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Citations: View citations in EconPapers (14)

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DOI: 10.1016/j.accfor.2017.07.003

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