How does social media drive corporate carbon disclosure? Evidence from China

被引:16
|
作者
Shao, Jing [1 ]
He, Zhiwei [1 ]
机构
[1] Qingdao Univ, Sch Business, Qingdao, Peoples R China
来源
关键词
social media; legitimacy pressure; carbon disclosure; green innovation; environmental management systems; GREEN; LEGITIMACY; INNOVATION; MARKET; DISSEMINATION; DETERMINANTS; PERFORMANCE; STRATEGIES; QUALITY; IMPACT;
D O I
10.3389/fevo.2022.971077
中图分类号
Q14 [生态学(生物生态学)];
学科分类号
071012 ; 0713 ;
摘要
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.
引用
收藏
页数:16
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