Novas formas de relatório corporativo: Informação sobre a pegada de carbono na Espanha

Carmen Raquel Córdova, Ana Zorio-Grima and María García-Benau

RAE - Revista de Administração de Empresas, 2018, vol. 58, issue 6

Abstract: In accordance with the Kyoto Protocol, Spain has created a National Carbon Footprint Registry by Royal Decree 163/2014. This constitutes a pioneering initiative to help Spanish companies give visibility to their efforts in reducing their emissions of greenhouse gases (GHGs). Hence, this paper explores the motivation of Spanish companies to register their carbon footprints with a higher degree of scope. We identify the characteristics of the first Spanish companies that registered their carbon footprint through a logistic regression model (logit). The study concludes that organizations are more likely to register a higher scope if they do not belong to the manufacturing sector, if they are relatively new, and have a culture of environmental transparency.

Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://bibliotecadigital.fgv.br/ojs/index.php/rae/article/view/77590 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fgv:eaerae:v:58:y:2018:i:6:a:77590

Access Statistics for this article

RAE - Revista de Administração de Empresas is currently edited by Eduardo Diniz

More articles in RAE - Revista de Administração de Empresas from FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil)
Bibliographic data for series maintained by Núcleo de Computação da FGV EPGE ().