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Carbon emissions by Ssouth american companies: driving factors for reporting decisions and emissions reduction

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Carbon emissions by Ssouth american companies: driving factors for reporting decisions and emissions reduction

dc.contributor.author	Zorio Grima, Ana
dc.contributor.author	Córdova, Carmen
dc.contributor.author	Merello, Paloma
dc.date.accessioned	2022-05-10T07:52:05Z
dc.date.available	2022-05-11T04:45:06Z
dc.date.issued	2018	es_ES
dc.identifier.citation	Córdova C, Zorio-Grima A, Merello P. Carbon Emissions by South American Companies: Driving Factors for Reporting Decisions and Emissions Reduction. Sustainability. 2018; 10(7):2411.	es_ES
dc.identifier.uri	https://hdl.handle.net/10550/82684
dc.description.abstract	In the last decade, companies have started to disclose information on carbon emissions. To our knowledge, this is the first paper to look into this phenomenon in South America, which is a very important geographical area regarding climate change because of the local nature and developing economies. This paper explores the relationships between some corporate variables and two important decisions: (i) whether to report carbon emissions, and (ii) the impact on the evolution of carbon emissions. Logit and linear panel data models are used to determine the driving factors for decisions (i) and (ii). Our results show that regarding the carbon reporting decision, a company’s size, sustainability reporting, existence of a sustainability committee, and whether it belongs to a certain sector (telecom, utilities, and consumer discretionary) are significant positive factors, whereas the country is a negatively significant factor if the company is based in either Chile or Peru. Regarding the factors that lead to more sustainable behavior, our results reveal that a company’s size, the existence of a corporate social responsibility (CSR) committee, and the disclosure of a sustainability report lead to a decrease in emissions levels.	es_ES
dc.language.iso	en	es_ES
dc.subject	ghg	es_ES
dc.subject	co2 emissions	es_ES
dc.subject	disclosure	es_ES
dc.subject	south america	es_ES
dc.title	Carbon emissions by Ssouth american companies: driving factors for reporting decisions and emissions reduction	es_ES
dc.type	journal article	es_ES
dc.subject.unesco	UNESCO::CIENCIAS ECONÓMICAS	es_ES
dc.identifier.doi	10.3390/su10072411	es_ES
dc.accrualmethod	S	es_ES
dc.embargo.terms	0 days	es_ES