New Faculty Seminar - Mohamed Chelli

Thursday, March 9, 2017, 12:00 p.m. to 1:00 p.m.

This seminar series was launched by the Telfer School of Management Research Office to promote its new professors. It represents an excellent opportunity for professors, students and community members to meet new faculty and to learn more about their research programs.

Please join us for a presentation by Mohamed Chelli: Voluntary Corporate Water Disclosures: The Substitution Effect between Formal and Informal Institutions

This presentation will showcase a paper that investigates the effects of the interaction between countries’ formal and informal institutions on corporate response to climate change related initiatives.

The study relies on the firm’s voluntary response to the Carbon Disclosure Project (CDP) water survey as an example of a sustainability initiative backed by influential stakeholders. The country’s legal regime is used to assess the strength of formal institutions while the cultural dimensions of uncertainty avoidance and future orientations as well as societal trust are employed as proxies of informal institutions.

Based on a large sample of firms from 44 countries included in the 2015 CDP Global Water Report, the results show that countries’ institutions matter for corporate response to climate change related initiatives. Firms from common law countries are more likely to voluntarily respond to the CDP water survey than their counterparts from code law countries. It was also found that uncertainty avoidance and societal trust are negatively related to the propensity to provide voluntary water disclosures while society’s future orientation is positively related to the likelihood of water reporting.  Finally, the results show that the effect of cultural attributes and societal trust is limited to countries with weak formal institutions. These findings contribute to the far-reaching international debate on the business effects of climate change by examining a wide array of determinants that motivate firms to voluntarily account for their water-related risks and mitigation strategies.

This research also adds to the recent literature on the effects of the interaction between formal and informal institutions on corporate behavior.   

A light lunch will be served.

Thursday, March 9, 2017
12:00 p.m. to 1:00 p.m.
Telfer School of Management
Desmarais Building
DMS 7170
55 Laurier Avenue East
Ottawa, Ontario K1N 6N5
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About Mohamed Chelli

Professor Mohamed Chelli holds a Ph.D. in Business Administration (Accounting) from the Université Laval (Québec, Canada) and the Université Paris-Dauphine (Paris, France) as part of a joint degree program. Professor Chelli joined the Telfer School of Management in September 2016 as an Assistant Professor in Accounting. Professor Chelli’s main teaching areas include financial accounting, managerial accounting and advanced accounting. His research relates primarily, but not exclusively, to environmental disclosure and socio-environmental rating/ranking/certification practices. Mohamed Chelli has published his research in such peer-reviewed journals as the Journal of Business Ethics, the Accounting Auditing and Accountability Journal and Comptabilité-Contrôle-Audit.

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