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

Bianca Beyer, Rico Chaskel, Simone Euler, Joachim Gassen, Ann-Kristin Großkopf, Thorsten Sellhorn*

*Corresponding author for this work

Research output: Contribution to journalArticleScientificpeer-review

8 Citations (Scopus)
122 Downloads (Pure)

Abstract

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.
Original languageEnglish
Pages (from-to)101-136
Number of pages36
JournalJournal of Accounting Research
Volume62
Issue number1
Early online date16 Sept 2023
DOIs
Publication statusPublished - Mar 2024
MoE publication typeA1 Journal article-refereed

Keywords

  • carbon footprint
  • consumers
  • decision making
  • field experiment
  • information processing

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