Paper ID

2927

Description

Climate change is a global risk. Perception of this risk differs from business to business, influencing the variation in responses. Prior studies suggest that businesses need to prepare and respond to climate risk, while embedded within their institutional settings. Less is known about the role of information systems (IS) in this process. In this study, we explore the role of green IS in sustainability governance to influence firms’ carbon disclosure performance. We hypothesize that implementation of green IS and the verification against standards, moderate the effects of climate change risk-intensity perception on the carbon disclosure performance, either positive or negative, depending on the institutional environment in which the firm is situated. We use samples of firms from the United States and Europe to test and validate our hypotheses. The main contribution of this study is proposing and validating institutional variations of the green IS in the sustainability governance framework.

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The Role of Green IS Governance: Climate Change Risk Identification and Carbon Disclosure Performance

Climate change is a global risk. Perception of this risk differs from business to business, influencing the variation in responses. Prior studies suggest that businesses need to prepare and respond to climate risk, while embedded within their institutional settings. Less is known about the role of information systems (IS) in this process. In this study, we explore the role of green IS in sustainability governance to influence firms’ carbon disclosure performance. We hypothesize that implementation of green IS and the verification against standards, moderate the effects of climate change risk-intensity perception on the carbon disclosure performance, either positive or negative, depending on the institutional environment in which the firm is situated. We use samples of firms from the United States and Europe to test and validate our hypotheses. The main contribution of this study is proposing and validating institutional variations of the green IS in the sustainability governance framework.