可持续性报告
持续性
业务
会计
温室气体
无效假设
计量经济学
经济
生态学
生物
作者
Lotfi Belkhir,Sneha Bernard,Samih Abdelgadir
出处
期刊:Management of Environmental Quality: An International Journal
[Emerald (MCB UP)]
日期:2017-03-13
卷期号:28 (2): 138-155
被引量:51
标识
DOI:10.1108/meq-10-2015-0191
摘要
Purpose The purpose of this paper is to assess whether Global Reporting Initiative (GRI) reporting has any direct and positive impact on environmental sustainability performance, and more specifically on CO 2 emissions of the reporting companies. Design/methodology/approach The authors analyze the CO 2 emissions data from 40 A-level GRI-reporting companies, over a period of six years and across five industry sectors, comparing them with a control group of 24 non-reporting companies, to assess any direct impact of reporting on emissions. Using one-way analysis of variance statistical analysis, the authors perform a cross-industry analysis of the five-year cumulative change in absolute emissions and emissions intensity for both groups of companies from 2008 to 2012. Findings The authors find that for both metrics, the p -value between the two groups of companies far exceeds the threshold of 0.05, hence strongly favouring the “null hypothesis” that there is no correlation between GRI-reporting and sustainability improvement. More specifically, the authors find that the mean of the five-year cumulative change for the GRI group is an actual increase of about 6 percent in absolute emissions and a decrease of 15 percent emissions intensity, while the mean for non-GRI entities shows a decrease of about 3 percent and a decrease of 17 percent in absolute emissions and emission intensity, respectively. Research limitations/implications The authors are limited by the small sample of companies that have five or more years of reliable reporting of CO 2 emissions at Scopes 1 and 2. Nonetheless, a normality test shows that the sample size is sufficiently representative of the entire population. Practical implications The lack of any correlation between GRI reporting, which often consists of the lion share of corporate social responsibility (CSR) investment, and any material improvement in CO 2 performance, suggests that the current CSR strategies are futile as far as environmental sustainability is concerned, and hence need to be drastically modified. Originality/value This work is the first of its kind to investigate quantitatively, and using rigorous statistical methods, the correlation between GRI reporting and carbon emissions performance.
科研通智能强力驱动
Strongly Powered by AbleSci AI