Table 2 Research instrument Category...

Table 2

Research instrument

Category disclosure	Item	Specific disclosure	CN	INT
Policy (C1)	1	Mention of “scientific development”	YES	NO
	2	Mention of “climate change or global warming”	NO	YES
	3	Mention of “energy saving and emissions reduction”	YES	YES
	4	Mention of “low carbon economy”	YES	YES
	5	Mention of “sustainable development”	YES	YES
	6	Mention of “harmonious society”	YES	NO
	7	Policy statement on operations and environmental protection	YES	YES
	8	Public position on commitment to binding targets (e.g. support the government’s call for emissions reduction and energy saving)	NO	YES
	9	Policy on addressing product impacts	NO	YES
Governance and strategy (C2)	10	CEO/Directors articulate views on environmental protection, and energy saving and emission reduction	NO	YES
	11	Existence of a board committee with specific responsibility for environmental affairs/energy saving and emission reduction	NO	YES
	12	Remuneration at executive and board level is linked to energy saving and emission reduction	NO	YES
	13	Information about how climate change trends are linked into future company strategy	NO	YES
Financial implications and other risks/opportunities (C3)	14	Risks due to physical changes associated with climate change	NO	YES
	15	Regulatory risks	YES	YES
	16	Opportunities to provide new technologies, products or services to address challenges related to climate change	NO	YES
	17	Potential competitive advantage created for the organization by regulatory or other technology changes linked to climate change	NO	YES
	18	Income specifically related to environmental protection activities	NO	YES
	19	Carbon emissions trading	NO	YES
Performance and targets (C4)	20	Quantified energy use	YES	YES
	21	Quantified GHG emissions	NO	YES
	22	Targets to reduce energy use	NO	YES
	23	Targets to reduce emissions efficiency	NO	YES
	24	Energy saved and emissions reduction achieved	YES	YES
	25	Fines or sanctions for non-compliance	YES	YES
Mitigation and adaptation (C5)	26	R&D	YES	YES
	27	Install cleaner/new technologies	YES	YES
	28	Education and training	YES	YES
	29	External certification of environmental management	NO	YES
	30	Energy efficiency measures	YES	YES
	31	Product innovation and change	YES	YES
	32	Purchase energy from low carbon sources	NO	YES
	33	Renewable energy	YES	YES
	34	New business model	YES	YES
	35	Relocation/restructure	YES	YES
Credibility (C6)	36	Independent assurance of disclosure	NO	YES
	37	Use of national/international guidelines to report environmental performance	NO	YES
	38	Awards	YES	NO

Category disclosure	Item	Specific disclosure	CN	INT
Policy (C1)	1	Mention of “scientific development”	YES	NO
	2	Mention of “climate change or global warming”	NO	YES
	3	Mention of “energy saving and emissions reduction”	YES	YES
	4	Mention of “low carbon economy”	YES	YES
	5	Mention of “sustainable development”	YES	YES
	6	Mention of “harmonious society”	YES	NO
	7	Policy statement on operations and environmental protection	YES	YES
	8	Public position on commitment to binding targets (e.g. support the government’s call for emissions reduction and energy saving)	NO	YES
	9	Policy on addressing product impacts	NO	YES
Governance and strategy (C2)	10	CEO/Directors articulate views on environmental protection, and energy saving and emission reduction	NO	YES
	11	Existence of a board committee with specific responsibility for environmental affairs/energy saving and emission reduction	NO	YES
	12	Remuneration at executive and board level is linked to energy saving and emission reduction	NO	YES
	13	Information about how climate change trends are linked into future company strategy	NO	YES
Financial implications and other risks/opportunities (C3)	14	Risks due to physical changes associated with climate change	NO	YES
	15	Regulatory risks	YES	YES
	16	Opportunities to provide new technologies, products or services to address challenges related to climate change	NO	YES
	17	Potential competitive advantage created for the organization by regulatory or other technology changes linked to climate change	NO	YES
	18	Income specifically related to environmental protection activities	NO	YES
	19	Carbon emissions trading	NO	YES
Performance and targets (C4)	20	Quantified energy use	YES	YES
	21	Quantified GHG emissions	NO	YES
	22	Targets to reduce energy use	NO	YES
	23	Targets to reduce emissions efficiency	NO	YES
	24	Energy saved and emissions reduction achieved	YES	YES
	25	Fines or sanctions for non-compliance	YES	YES
Mitigation and adaptation (C5)	26	R&D	YES	YES
	27	Install cleaner/new technologies	YES	YES
	28	Education and training	YES	YES
	29	External certification of environmental management	NO	YES
	30	Energy efficiency measures	YES	YES
	31	Product innovation and change	YES	YES
	32	Purchase energy from low carbon sources	NO	YES
	33	Renewable energy	YES	YES
	34	New business model	YES	YES
	35	Relocation/restructure	YES	YES
Credibility (C6)	36	Independent assurance of disclosure	NO	YES
	37	Use of national/international guidelines to report environmental performance	NO	YES
	38	Awards	YES	NO

Source(s): Yang and Farley (2016)

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