As public concern over global warming increases, there is a growing requirement for companies, as carbon emitters, to disclose (and work to reduce) their carbon emissions. Previous literature has neglected the role of social media as a source of legitimacy pressure to influence corporate carbon disclosure. Based on legitimacy theory, this study analyzed the impact of social media legitimacy pressure on corporate carbon disclosure using data from 3,656 Chinese listed companies from 2009 to 2019. We found that social media legitimacy pressure significantly enhances corporate carbon disclosure. Additionally, this positive relationship is weakened by substantive corporate internal carbon management measures (corporate green innovation and environmental management systems). Accordingly, in order to ensure consistent carbon management practices, companies should focus their efforts on substantive carbon management measures along with carbon disclosure.
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Xi An Jiao Tong Univ, Sch Management, Xian 710049, Shaanxi, Peoples R ChinaXi An Jiao Tong Univ, Sch Management, Xian 710049, Shaanxi, Peoples R China
Wei, Zelong
Shen, Hao
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Xi An Jiao Tong Univ, Sch Econ & Finance, Xian 710061, Shaanxi, Peoples R ChinaXi An Jiao Tong Univ, Sch Management, Xian 710049, Shaanxi, Peoples R China
Shen, Hao
Zhou, Kevin Zheng
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Univ Hong Kong, Fac Business & Econ, Pokfulam, Hong Kong, Peoples R ChinaXi An Jiao Tong Univ, Sch Management, Xian 710049, Shaanxi, Peoples R China
Zhou, Kevin Zheng
Li, Julie Juan
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City Univ Hong Kong, Coll Business, Kowloon Tong, Hong Kong, Peoples R ChinaXi An Jiao Tong Univ, Sch Management, Xian 710049, Shaanxi, Peoples R China
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Chuzhou Univ, Sch Econ & Management, 1 Huifeng West Rd, Chuzhou 239000, Anhui, Peoples R China
Univ Teknol Malaysia, Azman Hashim Int Business Sch, 1 Huifeng West Rd, Chuzhou 239000, Anhui, Peoples R ChinaChuzhou Univ, Sch Econ & Management, 1 Huifeng West Rd, Chuzhou 239000, Anhui, Peoples R China
Lyu, Wenwen
Salam, Zarina Abdul
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Univ Teknol Malaysia, Azman Hashim Int Business Sch, Level 11 Menara Razak, Kuala Lumpur 54100, MalaysiaChuzhou Univ, Sch Econ & Management, 1 Huifeng West Rd, Chuzhou 239000, Anhui, Peoples R China
Salam, Zarina Abdul
Wang, Qiao
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Chuzhou Univ, Sch Econ & Management, 1 Huifeng West Rd, Chuzhou 239000, Anhui, Peoples R ChinaChuzhou Univ, Sch Econ & Management, 1 Huifeng West Rd, Chuzhou 239000, Anhui, Peoples R China
Wang, Qiao
Xu, Yangfang
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Chuzhou Univ, Sch Econ & Management, 1 Huifeng West Rd, Chuzhou 239000, Anhui, Peoples R ChinaChuzhou Univ, Sch Econ & Management, 1 Huifeng West Rd, Chuzhou 239000, Anhui, Peoples R China