Local government enterprises climate action: An exploration of New Zealand container seaports’ climate‐related disclosure practices
研究了新西兰集装箱港口在气候相关披露方面的实践，发现平均披露水平仅20%，治理主题领先但其他领域不足，动机包括财务和合法性考虑，但技术限制和监管不一致阻碍了进展。
Abstract This study examines voluntary climate‐related disclosure practices among New Zealand (NZ) container seaports, in achieving Sustainable Development Goal 13 (SDG13) on climate action. Using a uniquely constructed Climate Change Disclosure Index (CCDI) and interviews, it assesses disclosure practices aligned with the Task Force on Climate‐related Financial Disclosures (TCFD) framework. The CCDI results indicate a 20% average level of climate‐related disclosures. Governance (36%) is the leading thematic area, whereas others track behind with limited disclosures among the sampled hybrid seaport entities. Evidence from the interviews reveals financial and legitimacy considerations, stakeholders, and community expectations, including forthcoming regulations, to be motivations for climate‐related disclosures. However, technological limitations, Scope 3 measurement, and regulatory inconsistencies constrain progressive climate actions of these entities. The study emphasizes the need for adaptable approaches to climate change beyond policy mandates and contributes to our understanding of sustainability practices in public sector hybrid entities. The findings hold implications for SDG13 attainment and the development of climate‐related accounting standards.