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The Firm specific determinants of voluntary disclosure through the Carbon Disclosure Project (CDP)

As you know by now the major assignment in ( Contemporary Accounting Issues ) is to prepare a literature review (see the marking rubric). Students are assigned to one of three foci for their research question- Country, Industry, or Firm. Your assigned focus is: The Firm specific determinants of voluntary disclosure through the Carbon Disclosure Project (CDP) Within that broad area you will identify your unique, specific research question. In the dataset available on Blackboard the respondents have indicated their country, industry, and various firm specific data.

These measures then become a proxy measure for the determinant that you wish to investigate. If you are enrolled in second subject you will be using this data to test your hypotheses. For example:If your focus is COUNTRY you might argue that the risk of climate change differs between countries (based on theory and previous research). Country then becomes an independent variable (a proxy for risk) that you use to predict the level, quality, or type of disclosure (also reported in the CDP). If your focus is INDUSTRY you might argue that certain industries are more subject to media scrutiny. Industry then becomes your independent variable, and you would compare the disclosure of firms in different industries. note - i need to focus on firm. If your focus is FIRM specific you might argue that firms that recognise opportunities from climate change (one of the questions that firms answer in the survey) are more likely to voluntarily disclose. For sub-( Contemporary Accounting Issues )

Task 1 requires you to complete a literature review. To get you started on that process I am assigning you 7 journal articles to read and briefly summarise. You will complete the table for each of these journal articles. They are empirical papers and whether directly related to your research question or not they should give you ideas about how previous research into voluntary disclosure has been conducted. Of course, in addition to these 7 assigned journal articles you will be searching for and incorporating other journal articles specific to your research question. When you find a particularly good journal article, that no one else has reviewed yet, you will add it to the combined spreadsheet on GoogleDrive.

The sooner you do this the easier it will be to find a journal article that no one else has reviewed yet. Before adding an article make sure it has not already been reviewed (I suggest do a search of the spreadsheet for your author(s) There are already a number of articles listed in the GoogleDrive spreadsheet. They are mostly articles that has previously used the CDP data so may be of use. Your assigned journal articles, with hyperlinks to access them, are as follows. If you are unable to access by the hyperlink you should search for the reference. If you are still unable to access the article let me know. You may be able to access them at home, but if not you should try on campus before giving up and contacting me. (Note these references are not completed and need to be correctly formatted for your list of references)

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