مقاله انگلیسی رایگان در مورد تغییرات جوی و شرکت های چند ملیتی (الزویر)

مقاله انگلیسی رایگان در مورد تغییرات جوی و شرکت های چند ملیتی (الزویر)

 

مشخصات مقاله
انتشار مقاله سال ۲۰۱۷
تعداد صفحات مقاله انگلیسی  ۱۳ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه الزویر
نوع مقاله ISI
عنوان انگلیسی مقاله Climate change reporting and multinational companies: Insights from institutional theory and international business
ترجمه عنوان مقاله گزارش تغییرات جوی و شرکت های چند ملیتی: بینش از نظریه سازمانی و کسب و کار بین المللی
فرمت مقاله انگلیسی  PDF
رشته های مرتبط مدیریت
گرایش های مرتبط مدیریت کسب و کار
مجله انجمن حسابداری – Accounting Forum
دانشگاه Kedge Business School – Rue Antoine Bourdelle – France
کلمات کلیدی گزارش تغییرات جوی، تئوری نهادی، تجارت بین المللی، شرکت چند ملیتی، گزارش پاکسازی، نوع شناسی MNC
کد محصول E5373
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
دانلود رایگان مقاله دانلود رایگان مقاله انگلیسی
سفارش ترجمه این مقاله سفارش ترجمه این مقاله

 

بخشی از متن مقاله:
۱٫ Introduction

The 2015 Paris Agreement marks an important step in tackling global climate change, as world nations agree a path forward to reduce greenhouse gas (GHG) emissions and keep global warming below 2 °C. Although companies were not directly involved in the Paris negotiations, more than 500 registered their support by signing the Paris Pledge for Action (University of Cambridge Institute for Sustainability Leadership (CISL), 2015). By signing this pledge, companies agree to implement and even exceed commitments made by governments under the Paris Agreement. Companies and in particular multinational companies (MNCs) have an important impact on climate change. A 2014 study found that MNCs in the fossil fuel and cement industries are amongst 90 “carbon majors” responsible for significant historical anthropogenic greenhouse gas (GHG) emissions (Heede, 2014). Reporting on GHG emissions by companies is important to understand their impact on climate change and to track GHG emissions performance. While there is a significant body of literature providing a very broad range of perspectives on accounting and reporting of climate change with recent special issues in journals such as Accounting, Organizations and Society, Accounting, Auditing and Accountability Journal and Journal of Cleaner Production (see de Aguiar & Bebbington, 2014), particularly relevant in this context is the subset of this literature which deals with the quality of reporting on climate change. Extant research has found widespread quality problems regarding company GHG reporting. For example, reported GHG emissions data have been found to be incomplete, failing to cover all of the company operations (Liesen, Hoepner, Patten, & Figge, 2015). Data reported have been criticized as not useful for decision making (Andrew & Cortese, 2011; Haigh & Shapiro, 2011; Sullivan & Gouldson, 2012) with emissions data not additive at different levels of aggregation (firm, industry and national level) (Haslam, Butlin, Andersson, Malamatenios, & Lehman, 2014).

ثبت دیدگاه