Corporate Response to Climate Change: What do Stakeholders Expect?

This paper examines different perceptions on climate change management and disclosuresfrom the viewpoint of stakeholders in Indian Corporations. The paper shows how climatechange strategies and disclosures at different organizational levels can be linked to thesocietal and competitive contexts that...

Ausführliche Beschreibung

Gespeichert in:
Bibliographische Detailangaben
Veröffentlicht in:Australasian accounting, business & finance journal business & finance journal, 2008-01, Vol.2 (3), p.63-75
Hauptverfasser: Prasad, M. S. V, Sri, B
Format: Artikel
Sprache:eng
Schlagworte:
Online-Zugang:Volltext
Tags: Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
Beschreibung
Zusammenfassung:This paper examines different perceptions on climate change management and disclosuresfrom the viewpoint of stakeholders in Indian Corporations. The paper shows how climatechange strategies and disclosures at different organizational levels can be linked to thesocietal and competitive contexts that companies face, embedded in a stakeholder view.Companies are divided according to certain attributes - location, geographical spread,industry, degree of vertical integration and diversification, companies prioritizing particularstakeholder groups, and their climate change strategies and disclosures including internalmeasures, supply-chain measures and/or market-based measures that move beyond the supplychain are analyzed.This paper attempts to illustrate how institutional, resource-based, supply chain andstakeholder views are all important to characterize and understand corporate strategicresponses to a sustainability issue.
ISSN:1834-2000
1834-2019
DOI:10.14453/aabfj.v2i3.4