Effect of the national business system on the disclosure of greenhouse gases emissions: multi-country evidence

Authors

DOI:

https://doi.org/10.5902/1983465985308

Keywords:

National business system, Institutional environment, Greenhouse gases

Abstract

Methodology: Institutional Theory and the National Business System approach were used to propose the research hypotheses. The work evaluated 1,072 companies from the 10 largest economies in the world, using econometric models and statistical analysis.
Purpose: Investigate the effect of the national business system on the disclosure of greenhouse gases by companies from the largest economies in the world.
Findings: The results indicate that institutional factors, such as the political, financial and cultural systems affect the disclosure of greenhouse gases. Thus, institutional pressure from countries can determine the environmental performance of their firms. However, the results showed that the country’s level of development is not an explanatory variable for the disclosure of atmospheric emissions.
Practical implications: The research presents the impact of formal and informal institutions on the disclosure practices of companies, suggesting that policy makers could influence it by strengthening certain institutional aspects.
Originality/Value: Although there is an increasing volume of research on the disclosure of corporate social responsibility, few studies are dedicated to comparing the disclosure of greenhouse gases in the light of the national business system.

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Author Biographies

Alan Bandeira Pinheiro, Federal University of Paraná

PhD Student at Federal University of Paraná and Master’s in Administration from Federal University of Ceará

Thicia Stela Lima Sampaio, Universidade Federal do Ceará

Master’s in Accounting from Federal University of Ceará

Gabriel Gusso Mazzo, Federal University of Paraná

Currently studying for a PhD in Administration at UFPR (2024 - 2028), researching mainly in the area of ​​Education focused on Sustainability. At the beginning of 2024, he defended his dissertation entitled "The Institutionalization of Education for Responsible Management in Administration Courses". He is a member of the EGITS and GEDS research groups. Graduated in Administration from the Federal University of Paraná (2018), during which time he was a scholarship holder for the Extension Project "Liga de Cocriação" (2018 - 2019); scholarship from the UFPR International Agency to carry out an exchange to Portugal (2016 - 2017) and; Participated in the Junior Company JR Consultoria (2014 - 2015).

Wendy Beatriz Witt Haddad Carraro, Federal University of Rio Grande do Sul

Professor at Universidade Federal do Rio Grande do Sul. Phd in entrepreneurship, strategy, planning and innovation from Universidade do Porto (Portugal).

Cintia de Melo de Albuquerque Ribeiro, Fluminense Federal University

Professor at Universidade Federal Fluminense (UFF). Phd in Sustainable Management Systems from Universidade Federal Fluminense (UFF).

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Published

2024-03-22

How to Cite

Pinheiro, A. B., Sampaio, T. S. L., Mazzo, G. G., Carraro, W. B. W. H., & Ribeiro, C. de M. de A. (2024). Effect of the national business system on the disclosure of greenhouse gases emissions: multi-country evidence. Revista De Administração Da UFSM, 17(1), e4. https://doi.org/10.5902/1983465985308

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