Economic drivers of firms’ purpose driven choice of climate change disclosures: evidence from listed Nigerian firms

Folayemi, Omolade Akintunde and Ben-Othman, Hakim (2024) Economic drivers of firms’ purpose driven choice of climate change disclosures: evidence from listed Nigerian firms. In: Sustainability can't wait! VII. BBU International Sustainability Student Conference Proceeding. Budapesti Gazdasági Egyetem, Budapest, pp. 5-45. ISBN 978-615-6886-04-0

Text 1.cikk-Sus kötet_2024.pdf - Published Version Restricted to Repository staff only Download (1MB)

Abstract

The extreme impact of climate change in developing countries may cause business managers to withhold climate information. This paper examines the economic drivers of firms’ goal-driven choice of ‘climate change disclosure quality’ backed by legitimacy, signaling, stakeholder, and voluntary disclosure theories. We consider firms’ level of climate change disclosure choices by testing the association of ownership structure with economic drivers of climate change reporting. We adopt logistic regression model and our result show that climate change disclosure is linked to business ownership structure. Our findings suggest that firms with a higher level of withholding information are likely to choose ‘high-quality climate disclosures’ rather than ‘low-quality disclosures’

Tudományterület / tudományág

társadalomtudományok > gazdálkodás- és szervezéstudományok

Institution

Budapesti Gazdasági Egyetem

Item Type:	Book Section
Creators:	Creators ORCID MTMT szerző azonosító Folayemi, Omolade Akintunde Ben-Othman, Hakim
Uncontrolled Keywords:	Climate change disclosure, Transparency, Legitimacy theory, Voluntary disclosure theory, Signaling theory, Business ownership structure, Nigeria
Depositing User:	Kinga Eszenyi-Bakos
DOI azonosító:	https://doi.org/10.29180/978-615-6886-04-0_1
Date Deposited:	2025. Jan. 13. 09:37
Last Modified:	2025. Mar. 25. 10:53

Actions (login required)

View Item