Managing Research Voluntary Disclosure Pattern

Question: Describe about the Managing Research for Voluntary Disclosure Pattern. Answer: Introduction The present study is to study the voluntary disclosure pattern of different organizations in countries. The CDP questionnaire was used in the present study. The CDP questionnaire is a global system wherein different organizations, countries manage the impact on their environmental. This environmental impact study is used for financial decision-making. The CDP is important from the point of view that governments of different countries have committed to limit the rise in temperature to below 2 degrees. The CDP publishes reports based on the climate change, the management of Water and forest reports. The initial research focused on the factors that affect the voluntary disclosure of the carbon release. It was hypothesized that the national culture is a representative of the country. Different countries have different national cultures. The organizations within a country represent the culture of the country. Thus, the culture of a country is an identity of the country. Thus, the organizations of a particular country represent an identity, the identity of the culture of the country. In the present assignment, we tried to analyze the voluntary disclosure of the organizations of the world. It is hypothesized that the voluntary disclosure of carbon is a dependent variable. The independent variable is the national culture. We wanted to see that the carbon print of a country could be predicted by the voluntary disclosure of carbon by the organizations. The countries of the world were divided into two groups European countries and the Asian countries. We considered that the two groups represent two different cultures, the European culture and the Asian Culture. Data Analysis From table 1 below we find that there were 1018 respondents. All 1018 respondents answered were received indicating a 100% response. Case Processing Summary Cases Valid Missing Total N Percent N Percent N Percent Culture * 2015 Response Status 1018 100.0% 0 0.0% 1018 100.0% Table 1: The responses of the organizations (created with SPSS) Culture * 2015 Response Status Crosstabulation Count 2015 Response Status 2 3 Total Culture European Country 272 309 582 Asian Country 305 131 436 Total 577 440 1018 2 = Did not respond but provided some information 3 = AQ Answered Questionnaire Table 2: The cross tabulation of the responses (created with SPSS) From table 2 above we find that a total of 1018 responses to the CDP questionnaire were received. We received two types of responses. In the first case, some of the countries did not respond to the CDP questionnaire but provided some information to the questionnaire. In the second case, the countries provided the answers to the AQ questionnaire. Of the total of 1018, 582 responses was from organization of European countries. From the organization of Asian countries 436 responses were received. 577 organizations provided some information but did not responded to the CDP questionnaire. 440 organization responded to the AQ questionnaire. Of the total of 582 respondents from European countries 272 respondents provided some information while 309 respondents provided the full AQ answers. Of the total of 436 respondents from Asian countries 305 respondents provided some information but did not respond to the CDP questionnaire. From the Asian countries 131 respondents provided answers to the full AQ questionnaire. Chi-Square Tests Value df Asymp. Sig. (2-sided) Pearson Chi-Square 55.090a 2 .000 Likelihood Ratio 56.378 2 .000 Linear-by-Linear Association 52.705 1 .000 N of Valid Cases 1018 a. 2 cells (33.3%) have expected count less than 5. The minimum expected count is .43. Table 3: The Chi-square table of association (created with SPSS) For the present study we hypothesized that there is a relation between the responses and the countries. In order to test if there is any association between the responses to the CDP questionnaires and the countries we conducted a Chi-square test for independence. The Null hypothesis for the test the responses from the countries and the culture of the countries are independent of each other. The Alternate hypothesis for the test the responses of the countries and the culture of the countries are not independent of each other. From table 3 we find that the Pearson-Chi square is (2) = 55.090, p = 0.000. This means that the Chi-square test proves that there is statistically significant association between the culture of a country and the response provided by the organization of a particular country. Discussion The analysis shows that 47% of the respondents of European countries gave a partial response to the CDP questionnaire as compared to 70% of the Asian Countries. Conversely, 53% of the European countries reported the full AQ questionnaire as compared to 30% of the Asian Countries. Similarly 47% of the partial information was provided by organizations from European countries while, 52% of the partial information was provided by organizations from Asian countries. In addition, 70% of the AQ questionnaire was provided by the European countries as compared to the 30% of the organizations from Asian countries. Thus, we find that more number of Asian countries provided a partial response as compared to European countries. We also find that a higher percentage of organizations from European countries provided a full response. Limitations The present study is a response to the questionnaire sent to the organizations in 2015. Based on the response of the year 2015 it would be difficult to draw a conclusion regarding the culture of the country and the response of the organization. Partial answers were received from 577 organizations. Out of these 577 organizations, 272 organizations were from European countries and 305 organizations were from Asian Countries. From the present data, we cannot define the type of organizations, which gave a partial response. Full CDP answers were received from 440 organizations. Of these 440 organizations, 309 organizations were from European countries and 131 organizations from Asian countries. The present limited time study does not provide insight into whether the organizations, which did not respond in 2015, were also sent the questionnaire previously. We are also not provided with the insight into what if any was there response in previous years. If in the previously years also the be havior of organizations was similar to that in 2015 then only can we draw a conclusion that the culture of the organizations are constant. The analysis of the present data also does not provide insight into the number of countries which participated in the survey. It also does not provide information regarding the Asian and the European countries which were surveyed. The data regarding the number of organizations from each country, and the number of organizations of which country which provided some information and those that provided the whole answers is also missing. The present data does not provide insight into the type of organizations to which the CDP questionnaire was sent. By the type of organizations, we mean whether they are carbon intense organizations or they are carbon deficient organizations. Also from the present data, we do not know how the carbon intense organizations regulate the carbon footprint. The study would have been better if the organizations would have segregated based on their carbon map. Then the study of the responses of the organizations based on their carbon map and thus countries of the organizations would better reflect the culture of the said organization type and its country. In the present study, the cultural identity of the organization is not known (Luo and Tang 2015). We do not have an insight of the type of people working in the organization. In addition, no insight has been provided regarding the cultural identity of the people in such organizations. In addition, no insight has been provided whether the organization is an international organization, or they are national organizations. The present study does not take into consideration the organizations ability regarding the carbon footprint. The study would have taken into consideration the previous responses of the organizations regarding their carbon footprint. In a situation where a carbon intense organization has been able to reduce the carbon footprint in 2015, then we would have to say that it the organization is a responsible organization. It has the desire to reduce its carbon release despite being a carbon intense organization. However, if a not so carbon intense organization does not take steps to reduce the carbon footprint then such organizations should be studied separately. Conclusion However, the present study is not without its limitations the analysis of the results shows that the culture prevalent in an organization directly represents the national culture. Thus, there are inherent differences in Asian and European Cultures. In addition, there are cultural differences between organizations. Few types of organizations, do never respond to the CDP questionnaire, they only provide few insights to the questionnaire. Other organizations do provide answers to the full AQ questionnaire. References Luo, L.L. and Tang, Q., 2015. Does National Culture Influence Corporate Carbon Disclosure Propensity?. Journal of International Accounting Research, 15(1), pp.17-47.