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ID:
168661
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| Summary/Abstract |
Corporate eco-efficiency should be managed to take environmental responsibility for climate change mitigation. However, firms have difficulty determining what eco-efficiency metric is appropriate, what key performance indicators are to be managed, and what characteristics of environmental reporting are effective for environmental management. Thus, this study develops and measures a corporate CO2 and energy cost efficiency; and analyzes the key performance indicators and industrial characteristics for this cost efficiency and the key characteristics of environmental reporting to effectively enhance the cost efficiency. The cost efficiencies of 119 firms are measured by using a data envelopment analysis (DEA). A statistical Tobit regression analysis is used to analyze the key performance indicators and the characteristics of effective environmental reportings. The cost efficiencies of the firms are overall low and affected by industrial characteristics, i.e., assembly- or process-based manufacturing. The key performance indicators are significantly related with administration cost and energy intensities. The effective environmental reportings have a common characteristic that requires qualitative real evidences for environmental improvement, as well as quantitative environmental performances. This study provides valuable information for corporate environmental management and policy to effectively enhance the eco-efficiency of firms.
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| 2 |
ID:
119832
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| Publication |
2013.
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| Summary/Abstract |
This study assesses the effectiveness of two types information disclosure programs - state-based mandatory carbon reporting programs and the voluntary Carbon Disclosure Project, which uses investor pressure to push firms to disclose carbon emissions and carbon management strategies. I match firms in each program to control groups of firms that have not participated in each program. Using panel data methods and a difference in differences specification, I measure the impact of each program on plant-level carbon emissions, plant-level carbon intensity, and plant level output. I find that neither program has generated an impact on plant-level carbon emissions, emissions intensity, or output. Placing this study in contrast with others that demonstrate improvements from mandatory information disclosure, these results suggest that how information is reported to stakeholders has important implications for program effectiveness.
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