Climate-related reporting by publicly listed companies in The Netherlands: an attention-action mapping

Jan Stolker (), Bahar Keskin den Doelder () and Jatinder S. Sidhu ()
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Jan Stolker: Erasmus Governance Institute, Erasmus University Rotterdam, Rotterdam, Netherlands
Bahar Keskin den Doelder: Impact Centre Erasmus, Erasmus University Rotterdam, Rotterdam, Netherlands
Jatinder S. Sidhu: Leeds University Business School, University of Leeds, Leeds, United Kingdom

Maandblad Voor Accountancy en Bedrijfseconomie Articles, 2020, vol. 94, issue 7-8, 285-292

Abstract: Against the backdrop of increasing calls for mandatory and voluntary climate-related disclosures by companies, this article provides insight into how the (integrated) annual reports of companies listed on the AEX index in the Netherlands, communicated companies' engagement with climate issues from 2016 to 2018. Drawing on research in the cognitive psychology domain, the article examines companies' reported attention to climate change as well as their climate-related actions. It shows that although there are noticeable climate attention and action differences among AEX companies, over time the companies as a whole have started doing more in relation to climate – for example, in terms of attention, there is increase in the inclusion of climate considerations in strategy making and, in terms of action, there is increase in the inclusion of climate in material risks. The article discusses the research findings, which have implications for effective governance by corporate boards.

Keywords: Climate; reporting; attention; to; climate; climate; actions; AEX; companies; SDG; 13; non-executive; directors (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:arh:jmabec:v:94:y:2020:i:7-8:p:285-292

DOI: 10.5117/mab.94.50444

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