Qingliang Tang – författare

This book analyzes the impact of national culture on a range of corporate carbon practices in major economies since the Paris Agreement. It does so by exploring the interaction between hard institutions such as carbon policies and regulation and soft institutions such as national culture.The book focuses on national culture as a key factor in corporate decarbonization practices, one traditionally overlooked by analytical frameworks rooted in economic development, laws and regulation. It argues that fighting climate change requires collaboration from organisations in countries with diverse cultures. Managers and various stakeholders who exert significant influence over climate actions are likely to respond to a climate threat in accordance with their cultural prescriptions towards risk, regulation, environmental stewardship and stakeholder engagement. Analysing a large, cross-country dataset covering firms from both developing and emerging companies, the book analyses firm-level decisions, behaviours, strategies and outcomes related to decarbonization. It finds that corporate decisions to decarbonize are influenced not just by formal institutions such as macrolevel regulations, climate standards and policies, but softer institutions such as national culture which either facilitate or constrain a firm’s ability to adopt effective climate strategies. The book highlights the importance of context-sensitive climate governance and closes by outlining areas of future research.Sitting at the intersection of cultural studies and corporate environmental governance, this book will interest researchers and policy makers working on sustainability, accounting and environmental management.

Additionally, it introduces the Dynamic Integrated Carbon Accounting (DICA) model, which integrates various aspects of carbon accounting and reporting to guide organizations toward achieving net-zero targets.