Journal article Open Access

Climate-related reporting by publicly listed companies in The Netherlands: an attention-action mapping

Stolker, Jan; Keskin den Doelder, Bahar; Sidhu, Jatinder S.


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  <identifier identifierType="URL">https://zenodo.org/record/3972607</identifier>
  <creators>
    <creator>
      <creatorName>Stolker, Jan</creatorName>
      <givenName>Jan</givenName>
      <familyName>Stolker</familyName>
      <affiliation>Erasmus Governance Institute, Erasmus University Rotterdam, Rotterdam, Netherlands</affiliation>
    </creator>
    <creator>
      <creatorName>Keskin den Doelder, Bahar</creatorName>
      <givenName>Bahar</givenName>
      <familyName>Keskin den Doelder</familyName>
      <affiliation>Impact Centre Erasmus, Erasmus University Rotterdam, Rotterdam, Netherlands</affiliation>
    </creator>
    <creator>
      <creatorName>Sidhu, Jatinder S.</creatorName>
      <givenName>Jatinder S.</givenName>
      <familyName>Sidhu</familyName>
      <affiliation>Leeds University Business School, University of Leeds, Leeds, United Kingdom</affiliation>
    </creator>
  </creators>
  <titles>
    <title>Climate-related reporting by publicly listed companies in The Netherlands: an attention-action mapping</title>
  </titles>
  <publisher>Zenodo</publisher>
  <publicationYear>2020</publicationYear>
  <subjects>
    <subject>Climate reporting attention to climate climate actions AEX companies SDG 13 non-executive directors</subject>
  </subjects>
  <dates>
    <date dateType="Issued">2020-07-28</date>
  </dates>
  <resourceType resourceTypeGeneral="Text">Journal article</resourceType>
  <alternateIdentifiers>
    <alternateIdentifier alternateIdentifierType="url">https://zenodo.org/record/3972607</alternateIdentifier>
  </alternateIdentifiers>
  <relatedIdentifiers>
    <relatedIdentifier relatedIdentifierType="DOI" relationType="IsIdenticalTo">10.5117/mab.94.50444</relatedIdentifier>
  </relatedIdentifiers>
  <rightsList>
    <rights rightsURI="https://creativecommons.org/licenses/by/4.0/legalcode">Creative Commons Attribution 4.0 International</rights>
    <rights rightsURI="info:eu-repo/semantics/openAccess">Open Access</rights>
  </rightsList>
  <descriptions>
    <description descriptionType="Abstract">&lt;p&gt;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.&lt;/p&gt;</description>
  </descriptions>
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