10.5117/mab.94.50444
https://zenodo.org/records/3972607
oai:zenodo.org:3972607
Stolker, Jan
Jan
Stolker
Erasmus Governance Institute, Erasmus University Rotterdam, Rotterdam, Netherlands
Keskin den Doelder, Bahar
Bahar
Keskin den Doelder
Impact Centre Erasmus, Erasmus University Rotterdam, Rotterdam, Netherlands
Sidhu, Jatinder S.
Jatinder S.
Sidhu
Leeds University Business School, University of Leeds, Leeds, United Kingdom
Climate-related reporting by publicly listed companies in The Netherlands: an attention-action mapping
Amsterdam University Press
2020
Climate reporting attention to climate climate actions AEX companies SDG 13 non-executive directors
2020-07-28
Creative Commons Attribution 4.0 International
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.