Results for 'carbon disclosures'

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  1.  10
    Well-Being of Lesbian, Gay, Bisexual Youth: The Influence of Rural and Urban Contexts on the Process of Building Identity and Disclosure.Barbara Agueli, Giovanna Celardo, Ciro Esposito, Caterina Arcidiacono, Fortuna Procentese, Agostino Carbone & Immacolata Di Napoli - 2022 - Frontiers in Psychology 12.
    The study investigates how the territorial community can influence the individual and social well-being of lesbian, gay, bisexual youth and especially the recognition of their feelings and the construction of their own identity as well as their needs to be socially recognized. This research focuses on the experiences of 30 LGB individuals, with a mean age of 25.07 years, living in urban and rural areas of Southern Italy. Focalized open interviews were conducted, and the Grounded Theory Methodology, supported by the (...)
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  2.  15
    Carbon management strategy and carbon disclosures: An exploratory study.Kanwalroop Kathy Dhanda & Mahfuja Malik - 2020 - Business and Society Review 125 (2):225-239.
    Corporate social responsibility (CSR) is a concept aimed to ensure that corporations conduct their business in an ethical manner by taking care of their environment and human resources in addition to their economic impact. Often times, CSR refers to the steps undertaken by a corporation to measure its efforts to improve the environment and social well‐being. One of the aspects of CSR pertains to the disclosure of emission information and carbon management strategy (CMS). Carbon Management refers to analyzing (...)
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  3.  40
    Board Gender Diversity and Corporate Response to Sustainability Initiatives: Evidence from the Carbon Disclosure Project.Walid Ben-Amar, Millicent Chang & Philip McIlkenny - 2017 - Journal of Business Ethics 142 (2):369-383.
    This paper investigates the effect of female representation on the board of directors on corporate response to stakeholders’ demands for increased public reporting about climate change-related risks. We rely on the Carbon Disclosure Project as a sustainability initiative supported by institutional investors. Greenhouse gas emissions measurement and its disclosure to investors can be thought of as a first step toward addressing climate change issues and reducing the firm’s carbon footprint. Based on a sample of publicly listed Canadian firms (...)
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  4.  46
    Voluntary Disclosure of Greenhouse Gas Emissions: Contrasting the Carbon Disclosure Project and Corporate Reports.Florence Depoers, Thomas Jeanjean & Tiphaine Jérôme - 2016 - Journal of Business Ethics 134 (3):445-461.
    As global warming continues to attract growing levels of attention, various stakeholders have put climate change on corporate agendas and expect firms to disclose relevant greenhouse gas information. In this paper, we investigate the consistency of the GHG information voluntarily disclosed by French listed firms through two different communication channels: corporate reports and the Carbon Disclosure Project. More precisely, we contrast the amounts of GHG emissions reported and the methodological explanations provided in each channel. Consistent with a stakeholder theory (...)
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  5.  66
    Environmental Legitimacy, Green Innovation, and Corporate Carbon Disclosure: Evidence from CDP China 100.Dayuan Li, Min Huang, Shenggang Ren, Xiaohong Chen & Lutao Ning - 2018 - Journal of Business Ethics 150 (4):1089-1104.
    Firms worldwide are increasingly required to disclose their carbon emissions due to the environmental damage associated with climate change. Because there has been no previous literature focusing on the determinants of corporate carbon disclosure integrating environmental legitimacy and green innovation, the present study attempted to develop an original framework to fill the research gap. This study explored the influence of environmental legitimacy on corporate carbon disclosure, and investigated the role of green innovation as a mediator. With the (...)
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  6.  44
    Stakeholder Relevance for Reporting: Explanatory Factors of Carbon Disclosure.Gabriel Weber, Frank Schiemann, Thomas Guenther & Edeltraud Guenther - 2016 - Business and Society 55 (3):361-397.
    Although stakeholder theory is widely accepted in environmental disclosure research, empirical evidence about the role of stakeholders in firms’ disclosure is still scarce. The authors address this issue for a setting of carbon disclosure. Our international sample comprises the Carbon Disclosure Project Global 500, S&P 500, and FTSE 350 reports from 2008 to 2011, resulting in a total of 1,120 firms with 3,631 firm-year observations. The authors apply Tobit regressions to analyze the relationship between carbon disclosure and (...)
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  7.  24
    Carbon Emissions and TCFD Aligned Climate-Related Information Disclosures.Dong Ding, Bin Liu & Millicent Chang - 2022 - Journal of Business Ethics 182 (4):967-1001.
    We explore corporate environmental accountability by examining how carbon emissions affect voluntary climate-related information disclosure based on TCFD principles. Using computerized textual analysis to measure such climate-related disclosure, our results show that firms with higher levels of carbon emissions disclose more climate-related information. This relation is stronger in firms belonging to carbon-intensive industries, such as energy, materials, and utilities. We also examine this relationship at the category level for Governance, Strategy, Risk Management, and Metrics and Targets, finding (...)
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  8.  11
    Carbon information disclosure quality, greenwashing behavior, and enterprise value.Qilin Cao, Yunhuan Zhou, Hongyu Du, Mengxi Ren & Weili Zhen - 2022 - Frontiers in Psychology 13.
    As global warming becomes increasingly prominent, countries worldwide advocate for a low-carbon economy to cope with the pressure to reduce greenhouse gas emissions. The Chinese government has proposed a “dual carbon” goal of peaking carbon emissions by 2030 and becoming carbon neutral by 2060. The disclosure of carbon information by Chinese enterprises has attracted widespread attention from society. This study selects the constituents of the Social Responsibility Index of China Shanghai Stock Exchange from 2016 to (...)
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  9.  7
    Firm governance structures, earnings management, and carbon emission disclosures in Chinese high‐polluting firms.Ali Abbas, Guoqing Zhang, Bilal & Ye Chengang - 2023 - Business Ethics, the Environment and Responsibility 32 (4):1470-1489.
    This study examines the influence of firm governance structures (board size, independence, CEO duality, director share ownership, and board meeting frequency) in relation to carbon emission disclosures by high-polluting Chinses firms. In addition, the study further examined the moderating role of earnings management on this relationship. In line with stakeholder and agency theories, our study identified that the large and independent boards exercise and demonstrate a higher degree of carbon emission disclosures. However, CEO duality and director (...)
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  10.  28
    Keeping Promises? Mutual Funds’ Investment Objectives and Impact of Carbon Risk Disclosures.John R. Nofsinger & Abhishek Varma - 2022 - Journal of Business Ethics 187 (3):493-516.
    In response to Morningstar’s release of carbon risk (CR) scores in May 2018, (environmentally) sustainable mutual funds in the U.S. showed a greater reduction in their portfolio CR relative to conventional funds. The observed causal impact of this third-party disclosure is consistent with the funds’ primary investment objectives. Differences in fund names, potentially driven by marketing considerations, appear irrelevant to the behavior of sustainable funds. Conventional funds that are signatories to the UN’s Principles for Responsible Investment (PRI) or those (...)
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  11.  10
    The Influence of Academic Independent Directors and Confucianism on Carbon Information Disclosure: Evidence from China.Ren He, Mingdian Zhou, Jing Liu & Qing Yang - 2021 - Complexity 2021:1-14.
    As global warming has received widespread attention, the disclosure of firms’ carbon information has been expected by increasing stakeholders. This study extends the previous literature on the determinants of firms’ carbon information disclosure by examining the influence of academic independent directors and Confucianism on the quality of carbon information disclosure. Using a sample of Chinese listed firms in the CSI 300 Index during the period of 2012–2018, our empirical results show that academic independent directors have a significantly (...)
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  12.  11
    Climate change disclosure and sustainable development goals (SDGs) of the 2030 agenda: the moderating role of corporate governance.Mohamed Toukabri & Mohamed Ahmed Mohamed Youssef - 2023 - Journal of Information, Communication and Ethics in Society 21 (1):30-62.
    PurposeThis study is justified by the economic importance of information on greenhouse gases, as well as the interest in the question of governance structure after the adoption of the objectives of the 2030 Agenda. The problem is also explained by the lack of research that has investigated the relationship between the best governance structure that contributes to achieving sustainability goals, including climate actions (SDG13) and clean energy adoption (SDG7) as part of the 2030 Agenda.Design/methodology/approachThe level of disclosure is measured on (...)
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  13.  37
    Carbon Risk, Carbon Risk Awareness and the Cost of Debt Financing.Juhyun Jung, Kathleen Herbohn & Peter Clarkson - 2018 - Journal of Business Ethics 150 (4):1151-1171.
    We seek insights into potential benefits for firms adopting strategies to improve business sustainability in a carbon-constrained future. We investigate whether lenders incorporate a firm’s exposure to carbon-related risk into lending decisions through the cost of financing, and if so, importantly whether firms can mitigate the penalty by demonstrating an awareness of their carbon risks. We use a sample of 255 firm-year observations from eight industries over the period 2009–2013. We measure carbon-related risk exposure as the (...)
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  14.  12
    The Influence of Strategic Disclosure on Corporate Climate Performance Ratings.Patrick J. Callery - 2023 - Business and Society 62 (5):950-988.
    In response to demand from investors and other stakeholders, companies have increased voluntary disclosure of climate change-related policies and performance. Information intermediaries have correspondingly emerged to provide needed credibility and commensurability of climate disclosures. However, the provision of performance ratings and lax audit capabilities creates opportunities for firms to manipulate those ratings for impression management. This article explains how firms may attain an intermediary’s favorable assessment of climate performance using varied methods of strategic disclosure. Using data from a prominent (...)
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  15.  21
    Study on the impact of corporate social responsibility on carbon performance in the background of carbon peaking and carbon neutrality.Bin Meng, Qiao Zang & Guorong Li - forthcoming - Business Ethics, the Environment and Responsibility.
    In the context of “carbon peaking and carbon neutrality,” companies are responsible for actively reducing carbon emissions and achieving a balance among economic, environmental, and social benefits. From a non-economic perspective, this study chose a sample of 9872 A-share manufacturing companies listed on the Shanghai and Shenzhen Stock Exchanges from 2010 to 2019. This study used the fixed-effect model to explore the mechanism of corporate social responsibility (CSR) and its three sub-dimensions (shareholder rights, employee rights, and social (...)
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  16.  10
    Determinants of Supply Chain Engagement in Carbon Management.Katrina Lintukangas, Heli Arminen, Anni-Kaisa Kähkönen & Elina Karttunen - 2022 - Journal of Business Ethics 186 (1):87-104.
    To fight climate change, firms must adopt effective and feasible carbon management practices that promote collaboration within supply chains. Engaging suppliers and customers on carbon management reduces vulnerability to climate-related risks and increases resilience and adaptability in supply chains. Therefore, it is important to understand the motives and preconditions for pursuing supply chain engagement from companies that actively engage with supply chain members in carbon management. In this study, a relational view is applied to operationalize the supply (...)
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  17.  5
    Failing the market, failing deliberative democracy: How scaling up corporate carbon reporting proliferates information asymmetries.Ingmar Lippert - 2016 - Big Data and Society 3 (2).
    Corporate carbon footprint data has become ubiquitous. This data is also highly promissory. But as this paper argues, such data fails both consumers and citizens. The governance of climate change seemingly requires a strong foundation of data on emission sources. Economists approach climate change as a market failure, where the optimisation of the atmosphere is to be evidence based and data driven. Citizens or consumers, state or private agents of control, all require deep access to information to judge emission (...)
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  18.  11
    Aristote illustré: représentations du corps et schématisation dans la biologie aristotélicienne.Andrea L. Carbone - 2011 - Paris: Classiques Garnier.
    Ce livre propose une interprétation inédite de la biologie d'Aristote. Il montre que, dans la démarche aristotélicienne, à côté de la pensée discursive, oeuvre une pensée visuelle qui élabore une représentation de l'organisation spatiale du corps vivant, apportant ainsi une contribution décisive à la définition des deux tâches majeures de l'enquête scientifique aristotélicienne: l'explication causale et la détermination des genres.
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  19.  2
    Etica e ontologia: Heidegger e Levinas.Guelfo Carbone - 2021 - Pisa: Edizioni ETS.
  20.  1
    Morale della legge, la legge senza timore.Giorgio Maria Carbone - 2020 - Bologna: ESD.
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  21.  67
    The thinking of the sensible: Merleau-Ponty's a-philosophy.Mauro Carbone - 2004 - Evanston, Ill.: Northwestern University Press.
    The time of half-sleep : Merleau-Ponty between Husserl and Proust -- Ad limina philosophiae : Merleau-Ponty and the "introduction" to Hegel's Phenomenology of spirit -- Nature : variations on the theme -- The thinking of the sensible.
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  22. "I like how it looks but it is not beautiful" -- Sensory appeal beyond beauty.Claudia Muth, Jochen Briesen & Claus-Christian Carbon - 2020 - Poetics 79.
    Statements such as “X is beautiful but I don’t like how it looks” or “I like how X looks but it is not beautiful” sound contradictory. How contradictory they sound might however depend on the object X and on the aesthetic adjective being used (“beautiful”, “elegant”, “dynamic”, etc.). In our study, the first sentence was estimated to be more contradictory than the latter: If we describe something as beautiful, we often intend to evaluate its appearance, whereas it is less counterintuitive (...)
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  23.  16
    The Flesh of Images: Merleau-Ponty Between Painting and Cinema.Mauro Carbone (ed.) - 2015 - Albany: State University of New York Press.
    Highlights Merleau-Ponty’s interest in film and connects it to his aesthetic theory.
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  24.  19
    Ai confini dell'esprimibile: Merleau-Ponty a partire da Cézanne e da Proust.Mauro Carbone - 1990 - Milano: Guerini studio.
    Arte e "pre-mondo" : l'opera di Cézanne e la fenomenologia secondo Merleau-Ponty -- Tempo e parola : motivi proustiani in Phénoménologie de la perception -- Dicibilità del mondo e storicità di vita : espressione, verità, storia nel periodo intermedio del pensiero di Merleau-Ponty -- Alle radici stesse dell'essere : visibilità, natura e pittura nell'ultimo Merleau-Ponty -- Nessuno più di Proust : Le visible et l'invisible nello specchio della Recherche.
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  25.  17
    Wearing Face Masks Strongly Confuses Counterparts in Reading Emotions.Claus-Christian Carbon - 2020 - Frontiers in Psychology 11.
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  26.  19
    Provable fixed points in ${\rm I}\Delta0+\Omega1$.Alessandra Carbone - 1991 - Notre Dame Journal of Formal Logic 32 (4):562-572.
  27.  7
    Reading Emotions in Faces With and Without Masks Is Relatively Independent of Extended Exposure and Individual Difference Variables.Claus-Christian Carbon, Marco Jürgen Held & Astrid Schütz - 2022 - Frontiers in Psychology 13.
    The ability to read emotions in faces helps humans efficiently assess social situations. We tested how this ability is affected by aspects of familiarization with face masks and personality, with a focus on emotional intelligence. To address aspects of the current pandemic situation, we used photos of not only faces per se but also of faces that were partially covered with face masks. The sample, the size of which was determined by an a priori power test, was recruited in Germany (...)
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  28.  6
    Time and revolution.Carbone Guelfo - 2023 - Metodo. International Studies in Phenomenology and Philosophy 10 (2):43-76.
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  29. Thinking Without Dualisms Today.Pierre Rodrigo Mauro Carbone, Leonard Lawlor, Federico Leoni (ed.) - 2009 - Vrin.
  30.  19
    Le Philosophe et Le Cinéaste (French).Mauro Carbone - 2010 - Chiasmi International 12:47-70.
    The Philosopher and the Moviemaker.Merleau-Ponty and the Thinking of CinemaAs its subtitle indicates, the present article is devoted to the relations between Maurice Merleau-Ponty’s philosophy and the thinking of cinema. The first section focuses on two topics, each underlying the lecture on cinema given by Merleau-Ponty in 1945. On the one hand, we find the reflection about the peculiarities of expression in film and cinematic image; on the other, we see the convergence between the inspiration of cinema and that of (...)
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  31. Variations of the Sensible: The Truth of Ideas and Idea of Philosophy in the later Merleau-Ponty.Mauro Mc Carbone - 2009 - In Robert Vallier, Wayne Jeffrey Froman & Bernard Flynn (eds.), Merleau-Ponty and the Possibilities of Philosophy: Transforming the Tradition. State University of New York Press.
     
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  32.  38
    Interpolants, cut elimination and flow graphs for the propositional calculus.Alessandra Carbone - 1997 - Annals of Pure and Applied Logic 83 (3):249-299.
    We analyse the structure of propositional proofs in the sequent calculus focusing on the well-known procedures of Interpolation and Cut Elimination. We are motivated in part by the desire to understand why a tautology might be ‘hard to prove’. Given a proof we associate to it a logical graph tracing the flow of formulas in it . We show some general facts about logical graphs such as acyclicity of cut-free proofs and acyclicity of contraction-free proofs , and we give a (...)
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  33.  10
    An Unprecedented Deformation: Marcel Proust and the Sensible Ideas.Mauro Carbone - 2010 - State University of New York Press.
  34.  20
    A Graphic Apology for Symmetry and Implicitness.Alessandra Carbone & Stephen Semmes - 2000 - Oxford University Press.
    Succinct representation and fast access to large amounts of data are challenges of our time. This unique book suggests general approaches of 'complexity of descriptions'. It deals with a variety of concrete topics and bridges between them, while opening new perspectives and providing promising avenues for the 'complexity puzzle'.
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  35.  22
    The Sensible Ideas between Life and Philosophy.Mauro Carbone & Translated by Robin M. Muller - 2009 - Graduate Faculty Philosophy Journal 30 (1):125-135.
  36.  10
    Philosophy-screens: from cinema to the digital revolution.Mauro Carbone - 2019 - Albany: State University of New York Press. Edited by Marta Nijhuis.
    In The Flesh of Images, Mauro Carbone analyzed Merleau-Ponty's interest in film as it relates to his aesthetic theory. Philosophy-Screens broadens the work undertaken in this earlier book, looking at the ideas of other twentieth-century thinkers concerning the relationship between philosophy and film, and also extending that analysis to address the wider proliferation of screens in the twenty-first century. In the first part of the book, Carbone examines the ways that Sartre, Merleau-Ponty, Lyotard, and Deleuze grappled with the philosophical significance (...)
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  37.  29
    Duplication of directed graphs and exponential blow up of proofs.A. Carbone - 1999 - Annals of Pure and Applied Logic 100 (1-3):1-67.
    We develop a combinatorial model to study the evolution of graphs underlying proofs during the process of cut elimination. Proofs are two-dimensional objects and differences in the behavior of their cut elimination can often be accounted for by differences in their two-dimensional structure. Our purpose is to determine geometrical conditions on the graphs of proofs to explain the expansion of the size of proofs after cut elimination. We will be concerned with exponential expansion and we give upper and lower bounds (...)
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  38.  23
    Face adaptation effects show strong and long-lasting transfer from lab to more ecological contexts.Claus-Christian Carbon - 2012 - Frontiers in Psychology 3.
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  39.  27
    The Utility of Basic Animal Research.Larry Carbone - 2012 - Hastings Center Report 42 (s1):12-15.
    For animal research that causes sentient nonhuman animal suffering to be justifiable, I believe that two conditions must be met. First, harming animals for human benefit must be morally justified; this is the speciesism justification. Second, animal research must have utility—that is, it must produce useful, empirically valid knowledge that successfully increases our understanding of human illness and treatments and that could not reasonably be obtained through other means; this is the utility justification. In other words, (some) animals must be (...)
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  40.  20
    Beyond Greek 'Sacred Laws'.Jan-Mathieu Carbon & Vinciane Pirenne-Delforge - 2012 - Kernos 25:163-185.
    La recherche récente a régulièrement remis en cause la catégorie moderne de « lois sacrées » désignant des inscriptions grecques qui forment un ensemble mal défini. Cet article entend dépasser le corpus traditionnel des « lois sacrées » en présentant un projet de recueil alternatif de « Normes rituelles grecques » (CGRN pour l’acronyme anglais), qui s’appuie sur des critères plus sélectifs et sera publié en ligne.
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  41.  5
    Understanding human perception by human-made illusions.Claus-Christian Carbon - 2014 - Frontiers in Human Neuroscience 8.
  42. La parola dell àugure Merleau-Ponty e la «filosofia del freudismo».Mauro Carbone - 2004 - Daimon: Revista Internacional de Filosofía 32:95-116.
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  43.  12
    Introduction. “The War -has taken- is Taking Place”.Mauro Carbone & Stanislas de Courville - 2023 - Chiasmi International 25:37-40.
    The Russian invasion of 2022 was based on an organized process of influence on the Ukrainian population, aimed at obtaining their support or neutralizing their possible resistance, in concert with the state apparatus. We find, in the backdrop of this process, the memorial conflict between these two countries and their neighbours, concerning World War II and the Soviet Union. This war of influence, or political warfare, which falls within new forms of contemporary hybrid warfare, profoundly has to do with images, (...)
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  44.  18
    Working Memory Training for Healthy Older Adults: The Role of Individual Characteristics in Explaining Short- and Long-Term Gains.Erika Borella, Elena Carbone, Massimiliano Pastore, Rossana De Beni & Barbara Carretti - 2017 - Frontiers in Human Neuroscience 11.
  45.  54
    Flesh: Towards the History of a Misunderstanding.Mauro Carbone - 2002 - Chiasmi International 4:49-62.
  46.  8
    Introduction. « La guerre a -eu- lieu ».Mauro Carbone & Stanislas de Courville - 2023 - Chiasmi International 25:33-36.
    The Russian invasion of 2022 was based on an organized process of influence on the Ukrainian population, aimed at obtaining their support or neutralizing their possible resistance, in concert with the state apparatus. We find, in the backdrop of this process, the memorial conflict between these two countries and their neighbours, concerning World War II and the Soviet Union. This war of influence, or political warfare, which falls within new forms of contemporary hybrid warfare, profoundly has to do with images, (...)
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  47.  10
    Falling Man.Mauro Carbone - 2017 - Research in Phenomenology 47 (2):190-203.
    Undoubtedly, the tragedy of September 11, 2001 has been an unprecedented visual event. And yet, as was pointed out by an article published in Esquire in 2003, “in the most photographed and videotaped day in the history of the world, the images of people jumping were the only images that became, by consensus, taboo.” This taboo looks like the other side of what Allen Feldman calls a “temporal therapy”: “the audience was being given temporal therapy by witnessing a mechanical sequence (...)
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  48.  28
    Logical structures and genus of proofs.Alessandra Carbone - 2010 - Annals of Pure and Applied Logic 161 (2):139-149.
    Any arbitrarily complicated non-oriented graph, that is a graph of arbitrarily large genus, can be encoded in a cut-free proof. This unpublished result of Statman was shown in the early seventies. We provide a proof of it, and of a number of other related facts.
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  49.  7
    Bruno et Montaigne: chemins de la modernité.Saverio Ansaldi & Raffaele Carbone (eds.) - 2020 - Paris: Classiques Garnier.
    The links between the philosophies of Montaigne and Bruno are explored here for the first time, in this speculative comparison that focuses as much on rhetoric and ethics as on ontology and anthropology.
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  50.  29
    The Axes of Symmetry. Morphology in Aristotle’s Biology.Andrea L. Carbone - 2016 - Apeiron 49 (1):1-31.
    Journal Name: Apeiron Issue: Ahead of print.
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