Stolker, J, Keskin den Doelder, B and Sidhu, J orcid.org/0000-0001-9773-7559 (2020) Climate-related reporting by publicly listed companies in The Netherlands: an attention-action mapping. Maandblad Voor Accountancy en Bedrijfseconomie, 94 (7/8). pp. 285-292. ISSN 0924-6304
Abstract
Against the backdrop of increasing calls for mandatory and voluntary climate-related disclosures by companies, this article provides insight into how the (integrated) annual reports of companies listed on the AEX index in the Netherlands, communicated companies’ engagement with climate issues from 2016 to 2018. Drawing on research in the cognitive psychology domain, the article examines companies’ reported attention to climate change as well as their climate-related actions. It shows that although there are noticeable climate attention and action differences among AEX companies, over time the companies as a whole have started doing more in relation to climate – for example, in terms of attention, there is increase in the inclusion of climate considerations in strategy making and, in terms of action, there is increase in the inclusion of climate in material risks. The article discusses the research findings, which have implications for effective governance by corporate boards.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © Jan Stolker et al. This is an open access article distributed under the terms of the Creative Commons Attribution License (CC-BY-NC-ND 4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. |
Keywords: | Climate reporting; attention to climate; climate actions; AEX companies; SDG 13; non-executive directors |
Dates: |
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Institution: | The University of Leeds |
Academic Units: | The University of Leeds > Faculty of Business (Leeds) > Management Division (LUBS) (Leeds) > Management Division Strategy and Organisation (LUBS) |
Depositing User: | Symplectic Publications |
Date Deposited: | 14 Sep 2020 14:19 |
Last Modified: | 27 Mar 2021 06:45 |
Status: | Published |
Publisher: | Pensoft Publishers |
Identification Number: | 10.5117/mab.94.50444 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:165429 |