Mandatory corporate carbon disclosures and the path to net zero


Bolton, Patrick ; Reichelstein, Stefan ; Kacperczyk, Marcin T. ; Leuz, Christian ; Ormazabal, Gaizka ; Schoenmaker, Dirk


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URL: https://madoc.bib.uni-mannheim.de/60859
Additional URL: https://mbrjournal.com/
URN: urn:nbn:de:bsz:180-madoc-608597
Document Type: Article
Year of publication: 2022
The title of a journal, publication series: Management and Business Review : MBR
Volume: tba
Issue number: tba
Page range: tba
Place of publication: Columbia, USA
Publishing house: Institute of Knowledge and Technology Management
ISSN: 2694-104X, 2694-1058
Publication language: English
Institution: Business School > Stiftungsprofessur für ABWL (Reichelstein 2018-)
Subject: 330 Economics
Abstract: Despite widespread concern about global climate change, the overwhelming majority of publicly listed companies around the world still do not disclose their carbon emissions. Even fewer privately held companies do. Making carbon disclosures mandatory for both public and private companies is an elementary but essential step in the drive towards a net zero carbon economy. Firms should be required to report their annual direct greenhouse gas emissions, called Scope 1 emissions, as measured in CO2 equivalents, with possible deductions for high quality offsets. Going forward, firms should also be required to report the history of their annual carbon emissions. Such a disclosure mandate is simple, transparent, and readily implemented. It will aid policy makers and asset managers alike in managing the risks of carbon transition and accelerate the pace of future carbon emission reductions.
Additional information: Online-Ressource

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