LEYES DE CAMBIO CLIMÁTICO E INFORMES VOLUNTARIOS DE CARBONO EN EL CONTEXTO EUROPEO
DOI:
https://doi.org/10.25115/eea.v38i2.3106Keywords:
Carbon Disclosure Project (CDP), regulación de cambio climático, Nuevo Institucionalismo Sociológico (NIS), divulgación voluntaria de carbono,Abstract
La literatura previa ha prestado poca atención a cómo influye la regulación específica de cambio climático en los informes voluntarios de carbono de las empresas, habiendo sido escasamente considerado, especialmente, el contexto europeo. Así, la novedad de este trabajo radica en la incorporación y medición de regulaciones específicas de cambio climático en el análisis de los informes voluntarios de carbono en el caso de los países europeos. Esto es importante, dada la proliferación de leyes sobre cambio climático en la Unión Europea. Basándose en la perspectiva teórica del Nuevo Institucionalismo Sociológico (NIS), este trabajo analiza datos de 1.089 compañías europeas que fueron invitadas a participar en el cuestionario Carbon Disclosure Project (CDP) 2015. Los resultados revelan que la regulación de cambio climático afecta positivamente tanto a la participación de las empresas en el cuestionario CDP, como al nivel de transparencia. Este estudio proporciona nuevos conocimientos sobre cómo las empresas utilizan la divulgación voluntaria de carbono para adaptarse a las expectativas sociales generadas por la regulación obligatoria de cambio climático en su contexto institucional.
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