Corporate carbon disclosures


Reichelstein, Stefan



Document Type: Article
Year of publication: 2023
The title of a journal, publication series: Accountability in a Sustainable worls Quarterly
Volume: 3
Page range: 85-89
Place of publication: Paris
Publishing house: University of Notre Dame
Related URLs:
Publication language: English
Institution: Business School > Stiftungsprofessur für ABWL (Reichelstein 2018-)
Subject: 330 Economics
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.


Economic SustainabilitySDG 12: Responsible Consumption and ProductionSDG 16: Peace, Justice and Strong Institutions


Dieser Eintrag ist Teil der Universitätsbibliographie.




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