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Sustainability 2018, 10(7), 2411; https://doi.org/10.3390/su10072411

Carbon Emissions by South American Companies: Driving Factors for Reporting Decisions and Emissions Reduction

1
Department of Business Sciences, Universidad Técnica Particular de Loja, San Cayetano alto s/n, Loja 11-01-608, Ecuador
2
Department of Accounting, Universitat de València, Av. Tarongers, s/n, 46071 Valencia, Spain
*
Author to whom correspondence should be addressed.
Received: 25 May 2018 / Revised: 29 June 2018 / Accepted: 3 July 2018 / Published: 11 July 2018
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Abstract

In the last decade, companies have started to disclose information on carbon emissions. To our knowledge, this is the first paper to look into this phenomenon in South America, which is a very important geographical area regarding climate change because of the local nature and developing economies. This paper explores the relationships between some corporate variables and two important decisions: (i) whether to report carbon emissions, and (ii) the impact on the evolution of carbon emissions. Logit and linear panel data models are used to determine the driving factors for decisions (i) and (ii). Our results show that regarding the carbon reporting decision, a company’s size, sustainability reporting, existence of a sustainability committee, and whether it belongs to a certain sector (telecom, utilities, and consumer discretionary) are significant positive factors, whereas the country is a negatively significant factor if the company is based in either Chile or Peru. Regarding the factors that lead to more sustainable behavior, our results reveal that a company’s size, the existence of a corporate social responsibility (CSR) committee, and the disclosure of a sustainability report lead to a decrease in emissions levels. View Full-Text
Keywords: GHG; CO2 emissions; disclosure; South America GHG; CO2 emissions; disclosure; South America
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. (CC BY 4.0).
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Córdova, C.; Zorio-Grima, A.; Merello, P. Carbon Emissions by South American Companies: Driving Factors for Reporting Decisions and Emissions Reduction. Sustainability 2018, 10, 2411.

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