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Doctor of Philosophy, (Business)
Study Completed: 2016
Massey Business School
Determinants of Carbon Financial Accounting and Carbon Disclosure Practices: An exploratory study on firms affected under emission trading schemes
At present, carbon is a commodity which firms should account for. Given the current voluntary setting, the firms affected under the New Zealand Emissions Trading Scheme (ETS) may adopt diverse carbon accounting and carbon disclosure practices, thus leading to inconsistencies. Additionally, these firms may be motivated by institutional pressures to adopt a certain carbon accounting or disclosure practice given the voluntary setting. Miss Kashyap conducted a content analysis of 150 ETS firms using institutional theory to capture the relationship between the ‘institutional pressures’ and the firms’ carbon accounting and disclosure practices. Her research reported inconsistencies in both these practices suggesting that coercive and mimetic institutional pressures do influence the ETS firms’ practices. Her research is a first to examine the determinants of carbon financial accounting practices.
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Last updated on Tuesday 04 April 2017