National institutional context and voluntary carbon disclosure: An international study of the banking industry

Benoit Jamet, Julien Bousquet and Antoine Masse
Additional contact information
Benoit Jamet: IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux

Post-Print from HAL

Abstract: The determinants of banks' voluntary environmental disclosure have been little studied in the literature. Drawing from the assumptions of institutional theory, this paper analyzes the impact of the national context, including the general legal system and the environmental policy of states, on banks' carbon disclosure. Based on three international samples, the results show a positive relationship between the strength of the legal system (degree of law enforcement), the stringency of environmental regulations, environmental performance, and the quality of banks' carbon disclosure.

Keywords: Banking industry; Voluntary carbon disclosure; Institutional theory; Legitimacy theory; Sector bancario; Revelación voluntaria de información sobre el carbono; Teoría institucional; Teoría de la legitimidad; Secteur bancaire; Divulgation volontaire des émissions de carbone; Théorie institutionnelle; Théorie de la légitimité. (search for similar items in EconPapers)
Date: 2024-03
New Economics Papers: this item is included in nep-ene, nep-env and nep-inv
Note: View the original document on HAL open archive server: https://hal.science/hal-04593177v1
References: Add references at CitEc
Citations:

Published in Management international = International management = Gestión internacional, 2024, 28 (2), pp.49-63

Downloads: (external link)
https://hal.science/hal-04593177v1/document (application/pdf)

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:hal:journl:hal-04593177

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().