Corporate carbon disclosures

Reichelstein, Stefan

Dokumenttyp:	Zeitschriftenartikel
Erscheinungsjahr:	2023
Titel einer Zeitschrift oder einer Reihe:	Accountability in a Sustainable World Quarterly
Band/Volume:	3
Seitenbereich:	85-89
Ort der Veröffentlichung:	Paris
Verlag:	University of Notre Dame
Verwandte URLs:	https://care-mendoza.nd.edu/accountabili... https://online.fliphtml5.com/jdbmp/ptht/
Sprache der Veröffentlichung:	Englisch
Einrichtung:	Fakultät für Betriebswirtschaftslehre > Stiftungsprofessur für ABWL (Reichelstein 2018-)
Fachgebiet:	330 Wirtschaft
Abstract:	For some time now, firms have been required to report and disclose their carbon footprint - the CO2 emissions - to regulators in the US and Europe. One of the innovations in the area of mandatory disclosure was in 2013 when the British Government began to require firms headquartered in Britain to disclose their aggregate scope 1 and scope 2 emissions in their annual reports. Some research has concluded that this regulation, which forced firms to aggregate their distributed disclosure in their annual reports, had a real effect in that the treated firms appeared to reduce their emissions more than a comparison group of firms in European countries not subject to the regulation.