Emission ambition: the roles institutional investors are playing to mitigate climate change

Abstract

Reporting can be a decision-making tool for institutional investors around the issue of climate change. Reporting can demonstrate how organizations tie capital allocation to environmental impacts, climate change risks, and sustainability, thereby providing information that could include or exclude organizations from investment portfolios. This research uses qualitative methods to examine how decision making, risks, and influences may support and challenge the effectiveness of reporting strategies and how institutional investors have impacted reporting. Findings, specific to Alberta and the oil and gas sector, demonstrate the direct and indirect influences institutional investors have on reporting as well as their meaningful contributions towards reporting standards and frameworks. Favourable research results could improve climate action.