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.


Dublin Core Export

<?xml version='1.0' encoding='utf-8'?>
<oai_dc:dc xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
  <dc:creator>Stolker, Jan</dc:creator>
  <dc:creator>Keskin den Doelder, Bahar</dc:creator>
  <dc:creator>Sidhu, Jatinder S.</dc:creator>
  <dc:date>2020-07-28</dc:date>
  <dc:description>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.</dc:description>
  <dc:identifier>https://zenodo.org/record/3972607</dc:identifier>
  <dc:identifier>10.5117/mab.94.50444</dc:identifier>
  <dc:identifier>oai:zenodo.org:3972607</dc:identifier>
  <dc:publisher>Amsterdam University Press</dc:publisher>
  <dc:rights>info:eu-repo/semantics/openAccess</dc:rights>
  <dc:rights>https://creativecommons.org/licenses/by/4.0/legalcode</dc:rights>
  <dc:source>Maandblad Voor Accountancy en Bedrijfseconomie 94((7/8)) 285-292</dc:source>
  <dc:subject>Climate reporting attention to climate climate actions AEX companies SDG 13 non-executive directors</dc:subject>
  <dc:title>Climate-related reporting by publicly listed companies in The Netherlands: an attention-action mapping</dc:title>
  <dc:type>info:eu-repo/semantics/article</dc:type>
  <dc:type>publication-article</dc:type>
</oai_dc:dc>
3
6
views
downloads
Views 3
Downloads 6
Data volume 5.4 MB
Unique views 3
Unique downloads 6

Share

Cite as