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Mandatory Corporate Carbon Disclosures and the Path to Net Zero
Bolton, Patrick
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Kacperczyk, Marcin T.
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Leuz, Christian
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Ormazabal, Gaizka
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Reichelstein, Stefan
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Schoenmaker, Dirk
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URL:
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https://cepr.org/active/publications/policy_insigh...
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Additional URL:
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https://papers.ssrn.com/sol3/papers.cfm?abstract_i...
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Document Type:
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Working paper
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Year of publication:
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2021
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The title of a journal, publication series:
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CEPR Policy Insight
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Volume:
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111
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Place of publication:
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London
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Publishing house:
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Centre for Economic Policy Research
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Related URLs:
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Publication language:
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English
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Institution:
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Business School > Stiftungsprofessur für ABWL (Reichelstein 2018-)
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Subject:
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330 Economics
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Classification:
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JEL:
G11 , G32 , M41 , M48 , K22 , Q38 , Q48 , Q54,
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Keywords (English):
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climate change , disclosure of nonfinancial information , ESG reporting , sustainability , reporting mandates
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Abstract:
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The pathway to a global economy with net zero carbon emissions is narrowing by the day and its success depends on a universal and ambitious drive to eliminate orcapture carbon emissions by governments, corporations, financial institutions, and households. The drive to reduce and ultimately eliminate carbon emissions begins with the mundane tasks of annual measuring and reporting. However, despite significant progress in the methodology for measuring and reporting corporate carbon emissions, the overwhelming majority of publicly listed companies around the world still does not disclose their carbon emissions, and even fewer privately held companies do so. Also, as pointed out in numerous recent publications, the current voluntary disclosures lack a coherent measurement and reporting framework.
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Additional information:
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Online-Ressource
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 | Dieser Eintrag ist Teil der Universitätsbibliographie. |
 Search Authors in
BASE:
Bolton, Patrick
;
Kacperczyk, Marcin T.
;
Leuz, Christian
;
Ormazabal, Gaizka
;
Reichelstein, Stefan
;
Schoenmaker, Dirk
Google Scholar:
Bolton, Patrick
;
Kacperczyk, Marcin T.
;
Leuz, Christian
;
Ormazabal, Gaizka
;
Reichelstein, Stefan
;
Schoenmaker, Dirk
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