Energy-related Contextual Determinants of Climate Change Reported to the CDP - Evidence From BRICS Nations

Charumathi Balakrishnan and Habeebu Rahman ()
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Habeebu Rahman: Department of Management Studies, Pondicherry University, India

Energy RESEARCH LETTERS, 2023, vol. 3, issue 4, 1-6

Abstract: We investigate country-specific energy-related contextual determinants that influence companies in BRICS nations (Brazil, Russia, India, China, and South Africa) to participate in and disclose climate change information to the Carbon Disclosure Project (CDP). We find that the Paris Climate Agreement and country-level carbon emissions influence CDP reporting and disclosure scores. National legislations do not influence the reporting status, but they influence higher-level disclosure. Our study supports institutional theory.

Keywords: energy markets; emerging markets; carbon disclosure project; carbon emission (search for similar items in EconPapers)
JEL-codes: Q4 Q5 (search for similar items in EconPapers)
Date: 2023
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