EFFECT OF ECONOMIC FREEDOM ON CARBON DISCLOSURE: AN INTERNATIONAL INVESTIGATION

Authors

  • Alan Bandeira Pinheiro Universidade Federal do Ceará https://orcid.org/0000-0001-6326-575X
  • Cintia de Melo de Albuquerque Ribeiro Universidade Federal Fluminense
  • Sady Mazzioni Universidade Comunitária da Região de Chapecó
  • Ana Júlia Batistella Universidade Comunitária da Região de Chapecó

DOI:

https://doi.org/10.14392/asaa.2021140310

Abstract

Objective: This study investigates how the institutional variables of economic freedom affect the disclosure of carbon by companies.

Method: Data from a sample of 1,328 companies based in the 19 countries that emit the most carbon into the atmosphere is analyzed through a hierarchical regression, in which the dependent variable is the disclosure of carbon, and the independent variables represent the degree of economic freedom of the countries.

Results: The results found indicate that companies disclose more information about carbon emissions in countries with greater government participation in the economy and where the law is more enforced.

Contribution: Our study brings new evidence about the determinants of carbon disclosure using the theoretical lens of the Varieties of Capitalism (VoC) approach, in addition to important contributions for policy makers and managers.

Keywords: Economic Freedom; Carbon Disclosure; Corporate Social Responsibility; Varieties of Capitalism.

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Author Biographies

Cintia de Melo de Albuquerque Ribeiro, Universidade Federal Fluminense

Doutoranda em Sistema de Gestão Sustentável

Universidade Federal Fluminense

Rua Mário Santos Braga, 30 - Centro - CEP 24020-150 – Niterói - RJ

E-mail: cintiaalbuquerque@id.uff.br

ORCID: https://orcid.org/0000-0002-1957-056X

Sady Mazzioni, Universidade Comunitária da Região de Chapecó

Doutor em Ciências Contábeis e Administração

Universidade Comunitária da Região de Chapecó – Unochapecó

Rua Francisco Norberto Bonher 55-E, Bairro Jardim Itália, Chapecó – SC, CEP 89.802-530

Telefone (49) 3323-1868

e-mail: sady@unochapeco.edu.br

ORCID: https://orcid.org/0000-0002-8976-6699

Ana Júlia Batistella, Universidade Comunitária da Região de Chapecó

Mestre em Ciências Contábeis e Administração

Universidade Comunitária da Região de Chapecó - Unochapecó

Avenida Rio Branco, Centro, Liberato Salzano – RS, Cep 99.690-000

Telefone: (55) 996745296

e-mail: ana.batistella@unochapeco.edu.br

ORCID: https://orcid.org/0000-0002-7988-7083

Published

08/06/2022

How to Cite

Pinheiro, A. B., de Melo de Albuquerque Ribeiro, C., Mazzioni, S., & Batistella, A. J. (2022). EFFECT OF ECONOMIC FREEDOM ON CARBON DISCLOSURE: AN INTERNATIONAL INVESTIGATION. Advances in Scientific and Applied Accounting, 14(3), 256–268/269. https://doi.org/10.14392/asaa.2021140310

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Section

ARTIGOS