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• W3007919324 abstract "Purpose The purpose of this study is to examine the impact of legitimacy threats on corporate incentive to obtain external carbon assurance. Design/methodology/approach The sample consists of the largest US companies that disclosed carbon emissions to CDP (formerly the Carbon Disclosure Project) over the period 2010-2013. Based on legitimacy theory, firms are more likely to obtain carbon assurance when they are under greater legitimacy threat. Carbon assurance is measured using CDP data. Three proxies are identified to measure legitimacy threat related to climate change: carbon emissions intensity, firm size and leverage. Findings This paper finds that firms with higher levels of emissions are more likely to obtain independent assurance, and large firms show the same tendency, as they are probably under pressure from their large group of stakeholders. In sum, the findings suggest that firms with higher carbon emissions face greater threats to their legitimacy, and the adoption of carbon assurance can mitigate risks to legitimacy with enhanced credibility of carbon disclosure in stakeholders’ decision-making. Research limitations/implications The study has some limitations. The authors have relied on CDP reports for analysis and focus on the largest companies in the US. Caution should be exercised when generalising the results to smaller firms, other countries or voluntary carbon assurance information disclosed in other communications channels. Practical implications This study provides extra insights into and an improved understanding of determinants and motivation of carbon assurance, which should be useful for policymakers to develop policies and initiatives for carbon assurance. The collective results should be useful for practicing accountants and accounting firms. Originality/value The paper investigates how legitimacy threats affect firms’ choice of external carbon assurance in the context of US, which has not been documented previously. It contributes to the understanding of legitimacy theory in the context of voluntary carbon assurance." @default.
• W3007919324 created "2020-03-06" @default.
• W3007919324 creator A5064516616 @default.
• W3007919324 creator A5080928606 @default.
• W3007919324 creator A5083160932 @default.
• W3007919324 date "2019-07-01" @default.
• W3007919324 modified "2023-10-03" @default.
• W3007919324 title "The impact of legitimacy threaton the choice of external carbon assurance" @default.
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• W3007919324 doi "https://doi.org/10.1108/arj-03-2017-0050" @default.
• W3007919324 hasPublicationYear "2019" @default.
• W3007919324 type Work @default.
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