Greenhouse gas emissions disclosure: comparing headquarters and local subsidiaries

Sibel Hoştut and Seçil Deren van het Hof

Social Responsibility Journal, 2020, vol. 16, issue 6, 899-915

Abstract: Purpose - This paper aims to highlight the greenhouse gas emissions disclosures in sustainability reports of the automotive industry both from headquarters and Turkish subsidiaries. Further, it aims to understand to what extent these corporations disclose greenhouse gas (GHG) emissions. Design/methodology/approach - The sample of the research consists of the global brands Ford, Honda, Hyundai, Daimler and Fiat. Global and national sustainability reports from headquarters and local subsidiaries are examined. To determine the disclosure for emissions content analysis is conducted. The GRI 305: Emissions standard, which sets out the reporting requirements on the issue emissions is used to identify the disclosures both from headquarters and subsidiaries. Findings - The sector-specific findings show that all sustainability reports from headquarters disclose much more specific information on greenhouse gas emissions than the reports from subsidiaries. Corporations that offer the most comprehensive sustainability reports disclose the least pages in environmental information. However, presenting the least information does not mean that these reports are rare in quality. Especially, two corporations who offer the least pages on environmental issues fully disclosed the classification of GRI 305: Emissions standard. It can be stated that these corporations emphasize the quality and not the quantity of disclosure. Although, local subsidiaries are not reporting to the extent as headquarters do good applications together with specific information are applied. Originality/value - The investigation contributes to the research on corporate social responsibility (CSR) by exploring the GHG emissions disclosures across borders by analyzing sustainability reports of both the headquarters of the automotive industry and their local subsidiaries as the actual production units in Turkey.

Keywords: Institutional theory; Sustainability reporting; Automotive industry; Greenhouse gas emissions (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:srjpps:srj-11-2019-0377

DOI: 10.1108/SRJ-11-2019-0377

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