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The Impact of Population Size on Climate Performance Measurement Practices

Leah Feor, Amelia Clarke and Jeffrey Wilson

Corporate Social Responsibility and Environmental Management, 2025, vol. 32, issue 5, 7006-7027

Abstract: Canadian municipalities influence approximately 50% of the nation's greenhouse gas emissions and play a critical role in decarbonization. Performance measurement serves as an essential process for a municipality to analyze progress toward achieving strategic objectives, including net‐zero. This paper examined the performance measurement practices of 31 Canadian municipalities using a qualitative descriptive approach and a contingency theory lens. Data were collected through interviews and supplementary documents. Data were analyzed using manual deductive and inductive coding in NVivo 14, followed by a comparative analysis to explore the influence of population size on the performance measurement process. Results show that municipalities with large population sizes have a greater number of themes prioritized for measurement, a larger number of indicator selection criteria, and report more frequently. Municipal population size does not appear to influence the involvement of stakeholders in indicator selection and data analysis strategies.

Date: 2025
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https://doi.org/10.1002/csr.70074

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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:32:y:2025:i:5:p:7006-7027

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