Suchergebnisse

As part of their annual directors' report, UK‐listed companies are now required to disclose their greenhouse gas emissions and account publicly for their contributions to climate change. This paper uses this mandatory carbon reporting to explore wider debates about corporate social responsibility and the purpose, practice, and impacts of such non‐financial reporting. Empirically, it combines documentary analysis of the carbon reporting practices of 176 large firms listed in the FTSE100 and/or subject to the UK government's adaptation reporting power with 60 interviews with stakeholders involved in carbon reporting. Firms disclose their emissions in response to financial incentives, social pressure and/or regulatory compulsion. In turn, rationales shape whether and how carbon reporting influences internal business processes and performance. The importance of reporting to the bottom line varies by sector depending on two variables – energy intensity and economic regulator status – yet there is limited evidence that carbon reporting is driving substantial reductions in emissions. Findings suggest reasons for caution about hopes for 'nudging' firms to improve their environmental performance and social responsibility through disclosure requirements.

Our analysis of 2707 news stories explores the framing of flooding in Britain over the past quarter century and the displacement of a once dominant understanding of flooding as an agricultural problem of land drainage by the contemporary concern for its urban impacts, particularly to homes and property. We document dramatic changes in the volume and variety of reporting about flooding since 2000 as the risks of flooding have become more salient, the informal 'Gentlemen's Agreement' between government and private insurers has broken down, and flood management subjected to greater public scrutiny. While the historic reliance on private insurance remains largely unchallenged, we show that other aspects of flood hazard management are now topics of active political debate to which the looming threat of climate change adds both urgency and exculpatory excuses for poor performance. We conclude by reflecting on the significance of the case for grand theories of neoliberalisation and governmentality.