Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe

Purpose – The purpose of this paper is to seek to shed light on the practice of incomplete corporate disclosure of quantitative Greenhouse gas (GHG) emissions and investigates whether external stakeholder pressure influences the existence, and separately, the completeness of voluntary GHG emissions disclosures by 431 European companies. Design/methodology/approach – A classification of reporting completeness is developed with respect to the scope, type and reporting boundary of GHG emissions based on the guidelines of the GHG Protocol, Global Reporting Initiative and the Carbon Disclosure Project. Logistic regression analysis is applied to examine whether proxies for exposure to climate change concerns from different stakeholder groups influence the existence and/or completeness of quantitative GHG emissions disclosure. Findings – From 2005 to 2009, on average only 15 percent of companies that disclose GHG emissions report them in a manner that the authors consider complete. Results of regression analyses suggest that external stakeholder pressure is a determinant of the existence but not the completeness of emissions disclosure. Findings are consistent with stakeholder theory arguments that companies respond to external stakeholder pressure to report GHG emissions, but also with legitimacy theory claims that firms can use carbon disclosure, in this case the incomplete reporting of emissions, as a symbolic act to address legitimacy exposures. Practical implications – Bringing corporate GHG emissions disclosure in line with recommended guidelines will require either more direct stakeholder pressure or, perhaps, a mandated disclosure regime. In the meantime, users of the data will need to carefully consider the relevance of the reported data and develop the necessary competencies to detect and control for its incompleteness. A more troubling concern is that stakeholders may instead grow to accept less than complete disclosure. Originality/value – The paper represents the first large-scale empirical study into the completeness of companies’ disclosure of quantitative GHG emissions and is the first to analyze these disclosures in the context of stakeholder pressure and its relation to legitimation.

Encouraging use of subordination in children’s narratives: a classroom-based priming study

This study investigated the long-term effect of classroom-based input manipulation on children’s use of subordination in a story re-telling task; it also explored the role of receptive vocabulary skills and expressive grammatical abilities in predicting the likelihood of priming. During a two-week priming phase, 47 monolingual English-speaking five- year-olds heard 10 stories, one a day, that either contained a high proportion of subordinate clauses (subordination condition) or a high proportion of coordi- nate clauses (coordination condition). Post-intervention, there was a significant group difference in likelihood of subordinate use which persisted ten weeks after the priming. Neither expressive grammatical nor receptive vocabulary skills were positively correlated with the likelihood of subordinate use. These findings show that input manipulation can have a facilitative effect on the use of complex syntax over several weeks in a realistic communicative task.