Exploring corporate disclosure on climate change: Evidence from the Greek business sector

George Halkos and Antonis Skouloudis

MPRA Paper from University Library of Munich, Germany

Abstract: An increasing number of large corporations around the world engage in accounting for and reporting on their plans and measures towards climate change, as part of their environmental responsibility agenda. Using a disclosure index, this study investigates the status of the disclosure practices of the top 100 companies operating in Greece with respect to the pivotal issue of climate change. Determinants which drive Greek companies to publicly disclose such information are examined while overlapping perspectives for the Greek case are outlined. The analysis suggests that only a small group of leading Greek companies appears to endorse a climate change discourse as an instrument of empowering stakeholders’ decision-making. Most other corporations still tend to disregard disclosure practices of their actions towards this global issue.

Keywords: Climate change; corporate disclosure; corporate social responsibility; content analysis; Greece. (search for similar items in EconPapers)
JEL-codes: F55 L25 Q50 Q54 Q58 Q59 (search for similar items in EconPapers)
Date: 2015
New Economics Papers: this item is included in nep-ene and nep-env
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:64566

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