How Does Carbon Footprint Information Affect Consumer Choice? A Field Experiment

Artikel

This paper reports the results of a field experiment investigating how attributes of carbon footprint information affect consumer choice in a large dining facility. Our hypotheses and research methods were preregistered via the Journal of Accounting Research’s registration-based editorial process. Manipulating the measurement units and visualizations of carbon footprint information on food labels, we quantify effects on consumers’ food choices. Treated consumers choose less carbon-intensive dishes, reducing their food-related carbon footprint by up to 9.2%, depending on the treatment. Effects are strongest for carbon footprint information expressed in monetary units (“environmental costs”) and color-coded in the familiar traffic-light scheme. A postexperimental survey shows that these effects obtain although few respondents self-report concern for the environmental footprint of their meal choices. Our study contributes to the accounting literature by using an information-processing framework to shed light on the information usage and decision-making processes of an increasingly important user group of accounting information: consumers.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Journal: Journal of Accounting Research ; ISSN: 1475-679X ; Volume: 62 ; Year: 2023 ; Issue: 1 ; Pages: 101-136 ; Hoboken, NJ: Wiley

Classification and Topics

• Classification: Management
• Subject: information processing ; carbon footprint ; consumers ; decision making ; field experiment

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Beyer, Bianca ; Chaskel, Rico ; Euler, Simone ; Gassen, Joachim ; Großkopf, Ann‐Kristin ; Sellhorn, Thorsten
• Event: Veröffentlichung
• (who): Wiley
• (where): Hoboken, NJ
• (when): 2023

Further information

• DOI: doi:10.1111/1475-679X.12505
• Last update: 10.03.2025, 11:42 AM CET