Academic literature on the topic 'Corporate emissions disclosure'
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Journal articles on the topic "Corporate emissions disclosure"
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Yusuf, Muhammad. "DETERMINAN CARBON EMISSION DISCLOSURE DI INDONESIA." JURNAL AKUNTANSI DAN AUDITING 17, no. 1 (May 5, 2021): 131–57. http://dx.doi.org/10.14710/jaa.17.1.131-157.
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Global and uncontrolled climate change has caused a variety of problems and has become one of the biggest environmental issues in recent years. Indonesia is the fifth largest carbon emitting country in the world and as a country that has signed the Kyoto Protocol must participate in efforts to reduce carbon emissions. According to the Ministry of Environment and Forestry, industry is one of the biggest contributors to carbon emissions. This is one of the reasons why companies (industries) must contribute to reducing carbon emissions. Efforts made by companies are to do carbon emission disclosure. Carbon emission disclosure in Indonesia is still a voluntary disclosure so that not all companies make disclosures in their financial statements. This study aims to obtain empirical evidence about the factors that drive companies to conduct carbon emission disclosure. The determinant variables of carbon emission disclosure in this study are profitability, leverage, environmental performance, company size, and corporate governance, by taking samples of companies listed on the Corporate Governance Perception Index (CGPI) for the period 2007-2017. Determination of the research sample using purposive sampling method and data analysis techniques using the multiple linear regression method. The results showed that profitability, environmental performance, company size, and corporate governance had a positive effect on carbon emission disclosure while leverage had no effect on carbon emission disclosure. This research contribution provides empirical evidence about profitability, environmental performance, company size, and corporate governance are factors that drives companies to do carbon emission disclosure in Indonesia.
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Kılıç, Merve, and Cemil Kuzey. "The effect of corporate governance on carbon emission disclosures." International Journal of Climate Change Strategies and Management 11, no. 1 (January 14, 2019): 35–53. http://dx.doi.org/10.1108/ijccsm-07-2017-0144.
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Purpose The purpose of this study is to investigate whether corporate governance characteristics impact the voluntary disclosure of carbon emissions. Design/methodology/approach This empirical research was carried out in two stages. Initially, the carbon disclosures data were sourced from the annual and stand-alone sustainability reports of Turkish non-financial companies listed on Borsa Istanbul during 2011-2015. Later, the corporate governance characteristics that influence carbon disclosures were examined using panel data regression models. Findings The empirical findings of this study suggested that entities with a higher number of independent directors on their boards were more likely to respond to the Carbon Disclosure Project. In addition, board nationality diversity and the existence of a sustainability committee had a significant positive impact on the propensity to disclose carbon emissions and the extent of those disclosures. Originality/value This research provides empirical evidence of the determinants of carbon emission disclosures, which could be useful for organizations and regulatory bodies. Such an understanding is crucial to specify necessary policies that will provide emission reduction practices and policies for entities. This paper fills some of the gap in the literature by concentrating on the association between corporate governance characteristics and disclosures of a more specific environmental issue, being carbon emissions.
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Witri Astiti, Ni Nengah, and Dewa Gede Wirama. "Faktor-Faktor yang Memengaruhi Pengungkapan Emisi Karbon pada Perusahaan yang Terdaftar di Bursa Efek Indonesia." E-Jurnal Akuntansi 30, no. 7 (July 10, 2020): 1796. http://dx.doi.org/10.24843/eja.2020.v30.i07.p14.
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Global warming is one of the environmental problems that causes climate change, especially related to corporate carbon emissions. This study aims to examine the factors that influence the disclosure of carbon emissions. This research was conducted on all companies listed on the Indonesia Stock Exchange that revealed information related to carbon emissions in the annual report in 2018. The sample in this research was selected purposively, producing samples with 37 companies. The data analysis technique in this research is multiple linear regression. The analysis shows that company the type of industry and good corporate governance has a positive effect, while leverage has a negative effect on disclosure of carbon emissions. Company size and profitability do no affect carbon emissions disclosure.
Keywords: Global Warming; Climate Change; Carbon Emission Disclosures.
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Liesen, Andrea, Andreas G. Hoepner, Dennis M. Patten, and Frank Figge. "Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe." Accounting, Auditing & Accountability Journal 28, no. 7 (September 21, 2015): 1047–74. http://dx.doi.org/10.1108/aaaj-12-2013-1547.
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Purpose – The purpose of this paper is to seek to shed light on the practice of incomplete corporate disclosure of quantitative Greenhouse gas (GHG) emissions and investigates whether external stakeholder pressure influences the existence, and separately, the completeness of voluntary GHG emissions disclosures by 431 European companies. Design/methodology/approach – A classification of reporting completeness is developed with respect to the scope, type and reporting boundary of GHG emissions based on the guidelines of the GHG Protocol, Global Reporting Initiative and the Carbon Disclosure Project. Logistic regression analysis is applied to examine whether proxies for exposure to climate change concerns from different stakeholder groups influence the existence and/or completeness of quantitative GHG emissions disclosure. Findings – From 2005 to 2009, on average only 15 percent of companies that disclose GHG emissions report them in a manner that the authors consider complete. Results of regression analyses suggest that external stakeholder pressure is a determinant of the existence but not the completeness of emissions disclosure. Findings are consistent with stakeholder theory arguments that companies respond to external stakeholder pressure to report GHG emissions, but also with legitimacy theory claims that firms can use carbon disclosure, in this case the incomplete reporting of emissions, as a symbolic act to address legitimacy exposures. Practical implications – Bringing corporate GHG emissions disclosure in line with recommended guidelines will require either more direct stakeholder pressure or, perhaps, a mandated disclosure regime. In the meantime, users of the data will need to carefully consider the relevance of the reported data and develop the necessary competencies to detect and control for its incompleteness. A more troubling concern is that stakeholders may instead grow to accept less than complete disclosure. Originality/value – The paper represents the first large-scale empirical study into the completeness of companies’ disclosure of quantitative GHG emissions and is the first to analyze these disclosures in the context of stakeholder pressure and its relation to legitimation.
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Saka, Chika, and Tomoki Oshika. "Disclosure effects, carbon emissions and corporate value." Sustainability Accounting, Management and Policy Journal 5, no. 1 (February 11, 2014): 22–45. http://dx.doi.org/10.1108/sampj-09-2012-0030.
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Purpose – The main purpose of this study is to examine the impact of corporate carbon emissions and disclosure on corporate value, especially regarding whether disclosure helps to reduce uncertainty in valuation as predicted by carbon emissions using a unique data set on Japanese companies. Design/methodology/approach – Empirical analysis of the relations between corporate carbon emissions using compulsory filing data to Japanese Government covering more than 1,000 firms, corporate carbon management disclosure (CDP disclosure), and the market value of equity. Findings – The authors find that corporate carbon emissions have a negative relation with the market value of equity, the disclosure of carbon management has a positive relation with the market value of equity, and the positive relation between the disclosure of carbon management and the market value of equity is stronger with a larger volume of carbon emissions. Practical implications – The results may be important when considering the inclusion of carbon disclosure as a component of nonfinancial disclosure. In addition, the findings encourage Japanese companies to reduce carbon emissions and to disclose their carbon management activities. Originality/value – The authors provide the first empirical evidence of an interactive effect between the volume of carbon emissions and carbon management disclosure on the market value of equity. And, the results concerning the relation between environmental performance, disclosure, and market value are readily generalizable, especially as all companies emit carbon, either directly or indirectly. In addition, the results are arguably free of problems with sampling bias and endogeneity as the authors employ data obtained from the compulsory filing of carbon emissions information.
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Giannarakis, Grigoris, George Konteos, and Nikolaos Sariannidis. "Financial, governance and environmental determinants of corporate social responsible disclosure." Management Decision 52, no. 10 (November 11, 2014): 1928–51. http://dx.doi.org/10.1108/md-05-2014-0296.
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Purpose – The purpose of this paper is to investigate the vital determinants on the extent of corporate social responsibility (CSR) disclosure in a US context. The selected variables are CEO duality, the presence of women in the board, greenhouse gas (GHG) emissions, emission reduction initiatives, company's risk premium, financial leverage and industry's profile. Design/methodology/approach – The environmental, social and governance (ESG) disclosure score is used as a proxy for the extent of CSR disclosure calculated by Bloomberg. The influence of plausible variables on the ESG disclosure score and its sub-categories was examined by using the least squares dummy variable model (LSDV) incorporating 100 companies listed on Standard & Poor's 500 Index for the period 2009-2012. Findings – The results show that the emission reduction initiatives and GHG emissions influence positively the extent of ESG score. In addition, slight differences exist concerning the determinants of different types of disclosures. Furthermore, it is illustrated that a company's industrial profile seems to have differences among the extent of the different types of disclosure. Research limitations/implications – The sample of companies is based on the US companies incorporating only large-sized ones. Originality/value – The study extends previous studies with the inclusion of both traditional and innovative determinants of the CSR disclosure in USA taking into account four years of corporate data. A third party rating approach was adopted in order to calculate the extent of CSR disclosure. Finally, both the shareholders’ and the investors’ attitudes in relation to CSR disclosure are presented.
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Nasih, Mohammad, Iman Harymawan, Yuanita Intan Paramitasari, and Azizah Handayani. "Carbon Emissions, Firm Size, and Corporate Governance Structure: Evidence from the Mining and Agricultural Industries in Indonesia." Sustainability 11, no. 9 (April 28, 2019): 2483. http://dx.doi.org/10.3390/su11092483.
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The purpose of this research was to examine the relationship between firm size, corporate governance, and carbon emission disclosure (CED) in Indonesia, a country with rich natural resources. This study focused on the mining and agricultural industries to better capture the disclosure behavior of companies directly engaged in natural resources. Using a sample of 305 firm-year observations of listed firms in Indonesia spanning from 2011 to 2016, the results show that larger firms and firms with larger board sizes are more likely to have higher disclosure on CED. We also showed that firms with a higher percentage of independent commissioners and directors are less likely to disclose information related to carbon emissions. These findings indicate that a greater number of commissioners and directors sitting on the board will stimulate a firm’s decision to make a higher number of disclosures related to carbon emissions. However, the increased percentage of independent commissioners and directors will cause more conservative disclosure outcomes to the firms. In addition, firms in the mining industry are more likely to have a higher level of CED relative to firms in the agricultural industry. These findings remained robust even after we corrected the standard errors.
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Rahmadhani, Sari, and Rahayu Indriyani. "Impact of Emissions Intensive Industries And Financial Distress On Voluntary Carbon Emission Disclosure." AKRUAL: Jurnal Akuntansi 11, no. 1 (October 15, 2019): 1. http://dx.doi.org/10.26740/jaj.v11n1.p1-8.
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This study aims to examine factors affecting voluntary disclosure of carbon emissions. Factors affecting the disclosure of voluntary carbon emissions consist of emissions-intensive industries and financial distress represented by leverage. The sampling method used is pruposive sampling with the following criteria, companies that have received a corporate governance rating index during the observation period and published annual reports during the observation period (2013-2016). Based on the corporate governance index determined 66 sampled research. The analysis technique used to test the hypothesis of this research is multiple linear regression analysis. The results of this study indicate that emissions-intensive industries have a significant positive impact on the disclosure of voluntary carbon emissions. Financial distress has a significant negative impact on voluntary carbon disclosure.
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Firmansyah, Amrie, Pramuji Handra Jadi, Wahyudi Febrian, and Eta Fasita. "RESPON PASAR ATAS PENGUNGKAPAN EMISI KARBON DI INDONESIA : BAGAIMANA PERAN TATA KELOLA PERUSAHAAN?" Jurnal Magister Akuntansi Trisakti 8, no. 2 (September 27, 2021): 151–70. http://dx.doi.org/10.25105/jmat.v8i2.9789.
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Positive responses from investors indicate the company's success in providing information to the public. It reflects the stock prices increase in the capital market. Information that is responded to positively provides investor confidence that it contains decision-making usefulness, and managers can ensure its sustainability in the future. This study aims to examine the association of carbon emissions disclosure with firm value in Indonesia. In addition, this study also examines the role of corporate governance in the association between carbon emissions disclosure and firm value. This study employs secondary data sourced from financial statements available at www.idnfinancials.com and stock price data from www.finance.yahoo.com. The sample employed in this study is a manufacturing company from 2016 to 2019. By using purposive sampling, the sample obtained in the study is 260 observations. The data were analyzed using multiple linear regression for panel data. This study concludes that the carbon emissions disclosure is negatively associated with firm value. In addition, corporate governance has not succeeded in strengthening the positive effect of carbon emission disclosures on firm value. This study suggests that the Indonesia Financial Services Authority (OJK) should re-examine the regulation on sustainability disclosure, which includes carbon emissions, which is one of the current dynamic issues in the world. In addition, companies need to improve the quality of disclosure of information related to sustainability to the public.
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CUNNINGHAM, STACEY, and DAVID GADENNE. "DO CORPORATIONS PERCEIVE MANDATORY PUBLICATION OF POLLUTION INFORMATION FOR KEY STAKEHOLDERS AS A LEGITIMACY THREAT?" Journal of Environmental Assessment Policy and Management 05, no. 04 (December 2003): 523–49. http://dx.doi.org/10.1142/s1464333203001474.
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In recent decades several researchers have investigated the relationship between corporate environmental performance and environmental disclosures. A number of these studies have also investigated the positive/negative content of the disclosures, particularly following the occurrence of negative environmental events or media coverage. Limited research has investigated the usefulness of regulated public external disclosures of corporate environmental performance information as a driver of annual report environmental disclosure behaviour. The mandatory Australian National Pollutant Inventory now provides interested parties with access to information on corporate pollution emissions. This represents a change to the corporate operating environment and represents a potential threat to corporate legitimacy. This paper reports the results of research investigating the release of corporate pollution emission information on the National Pollutant Inventory and changes in corporate environmental disclosures in annual reports.
Dissertations / Theses on the topic "Corporate emissions disclosure"
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de, Aguiar Thereza R. S. "Corporate disclosure of greenhouse gas emissions : a UK study." Thesis, University of St Andrews, 2009. http://hdl.handle.net/10023/840.
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Two beliefs drove this dissertation to be centered on the analysis of the UK corporate disclosure (CD) related to global climate change (GCC). Firstly, GCC is the most significant environmental concern of our current age (IPCC, 2001; Stern, 2006; IPCC, 2007). Secondly, CD could illustrate the values of organizations and possibilities for changing organizations’ responsibility regarding to GCC (Gray et al., 1996; Bebbington and Larrinaga-Gonzalez, 2008; Bebbington et al., 2009). This study utilizes content analysis as its principal method and seeks to achieve its goal by way of a two investigations. The first investigation focuses on disclosures made by direct participants’ (DP) in the UK Emissions Trading Scheme (UK ETS). It captures GCC disclosures from both stand alone (SA) and annual reports (AR) during 2000 - 2004. This part of the study explores if joining the UK ETS changed GCC disclosures. This is tested on both a longitudinal and matched pair (MP) basis. An analysis using institutional theory suggests that instruments of environmental policy may influence GCC disclosures. Results showed that DP increased GCC disclosure, especially in the AR where mainstream business rationale is accepted. MP disclosures, in contrast, focus on the SA media and on different topics than DP disclosures. AR and SA both contain CD, but in this study they showed different patterns of disclosure and therefore may constitute different disclosure media. The second investigation suggests a method to compare GCC disclosure for a sample of DP and MP, using three different media: carbon disclosure project (CDP), AR and SA. Analysis shows that GCC disclosure did not provide sufficient information to compare GCC initiatives and disclosures. Despite the fact that organizations have similar characteristics in terms of sector, size and origin country, they showed different views on GCC issues and this may partially explain differences on GCC initiatives and disclosure.
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Tuck-Riggs, Carol Anne. "Financial Statement Disclosure of Carbon Footprint Costs in the Airline Industry." ScholarWorks, 2015. https://scholarworks.waldenu.edu/dissertations/245.
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Unaccountable corporate polluters profit short term at the expense of global economic sustainability. The purpose of the study was to determine if carbon dioxide (CO2) penalties on the airline emissions would result in financial statement disclosure and emission mitigation. Contributing to environmental accounting, the study was based in corporate social responsibility with a conceptual framework based on economically-centered CO2 studies. A random sample of 69 global airlines, taken from the International Air Transport Association (IATA) and the International Civil Aviation Organization (ICAO) memberships, was stratified between EU bound and non-EU bound airlines. The research questions explored (a) the frequency mean differences in disclosed CO2 costs between the strata based upon the European Union's environmental trading scheme (EU-ETS) and (b) whether international financial reporting standards (IFRS) influenced the financial statement reporting of CO2 emissions costs. Financial statement data were analyzed in a 3-year longitudinal, ex-post, quasi-experimental, repeated measures factorial ANOVA and ANCOVA, pretest-posttest control group design. The results showed significant CO2 disclosure differences between the experimental (EU bound) airlines and control group (non-EU) airlines and for those airlines with IFRS prepared statements. These results should convince accounting practitioners that the quantification and reporting of greenhouse gas pollution can become the catalyst for improved operations and commercial sustainability. Positive social change to mitigate anthropogenic pollution should result and should promote normative accounting practice to hold those responsible to a higher global accountability.
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Jerome, Tiphaine. "Stratégie(s) de diffusion volontaire d’informations sur les gaz à effet de serre : Le cas du Carbon Disclosure Project." Thesis, Jouy-en Josas, HEC, 2013. http://www.theses.fr/2013EHEC0010/document.
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Le réchauffement climatique représente un enjeu prégnant auquel les entreprises répondent, entre autres, par la diffusion volontaire d’informations sur leurs émissions de gaz à effet de serre (GES). Trois études empiriques, traitant pour chacune d’elle une dimension de la stratégie mise en place par les firmes à cet égard, sont menées. Elles sont toutes trois réalisées à partir du programme Carbon Disclosure Project. La première étude identifie deux étapes séquentielles conduisant à la diffusion d’informations sur les GES : la production puis la diffusion sélective. À partir d’un échantillon mondial, une analyse coûts-bénéfices identifie les différents déterminants de ces deux décisions et invite à considérer de manière plus fine le processus de diffusion volontaire. La deuxième étude examine l’influence de la gouvernance interne sur la qualité des informations carbones diffusées, en distinguant la gouvernance spécifiquement dédiée à l’environnement de la gouvernance générale. Les analyses mettent en évidence, dans le contexte américain, le rôle contingent de la gouvernance spécifique puisque son rôle ‒ positif ‒ est modéré par la gouvernance générale dans laquelle elle s’insère. La troisième étude s’intéresse finalement à l’utilisation concomitante de deux canaux de diffusion. Il s’avère qu’une partie des entreprises françaises étudiées adapte les indicateurs diffusés sur les GES au canal et à l’audience ciblée. Afin d’assurer la crédibilité des données, la traçabilité de l’information est par ailleurs renforcée. L’ensemble de ces résultats contribue à la compréhension de la façon dont les besoins des parties prenantes sont gérés par les entreprises. Notre connaissance de l’environnement informationnel créé par ces dernières autour du changement climatique s’en trouve ainsi amélioréeGlobal warming is nowadays a significant issue. Firms respond to this challenge by, among others, voluntarily disclosing information about their greenhouse gas (GHG) emissions. Three empirical studies, each dealing with one dimension of the disclosure strategy, are conducted. They are all based on the Carbon Disclosure Project program. The first study identifies two sequential steps leading to information disclosure: information production and selective disclosure. A costs-benefits analysis is performed on a global sample in order to identify the different determinants of the two decisions and calls for a finer consideration of the disclosure process. The second study examines the influence of internal corporate governance on the quality of carbon information disclosed. Environmental-specific governance is distinguished from general governance. In the American context, analyses show that the role of the environmental-specific governance is contingent: its positive influence is moderated by the general governance context. The third study focuses on the concurrent use of two disclosure channels. It appears that French firms adapt the content of their GHG emissions indicator to the channel and the target audience. To ensure data credibility, information traceability is sustained in this case.Overall, this dissertation contributes to our understanding of the way stakeholders’ needs are managed by companies. Our knowledge of the informational environment created by firms about global warming is thus improved
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(9841514), Maria Tyler. "Corporate voluntary emissions disclosure in Australia: A multi-theoretical accounting perspective." Thesis, 2013. https://figshare.com/articles/thesis/Corporate_voluntary_emissions_disclosure_in_Australia_A_multi-theoretical_accounting_perspective/13436210.
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"This study explores the issue of corporate (voluntary) emissions disclosures in Australia during the period 2003/04 through 2009/10. This seven year period covered significant changes in the emissions-related social and political environment, including a change in Australian government, ratification of the Kyoto Protocol by Australia, the introduction of the National Greenhouse and Energy Reporting Act 2007, and a proposed Australian Emissions Trading Scheme (including carbon pricing). A multi-theoretical accounting model is used to explain the disclosures as a transitioning of two political economy theories: Legitimacy and Stakeholder theories. Both theories have been widely used in accounting research for examining the communication between an entity and society in general (Legitimacy Theory) or with certain stakeholders (Managerial Stakeholder Theory)."
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Biewenga, Reiner. "Corporate social responsibility of African and Middle East mobile operators towards climate change and the potential impact of its carbon footprint." Thesis, 2009. http://hdl.handle.net/10500/3735.
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Research report, presented to the SBL Unisa, Midrand.The current and future anticipated changes in the earth’s climate are a concern that has captured business’s and governments’ global attention. Climate change and its potential impacts cannot be ignored as there is ample evidence that global warming is indeed the result of anthropogenic greenhouse gas emissions. The mobile operator in Africa and the Middle East (ME) operates on continents and in parts of the world, predicted by scientists as the most vulnerable to the effects of climate change. The mobile operator in Africa and the Middle East is moreover an emitter of significant amounts of CO2 and this exacerbates the serious environmental climate change problem that humankind faces. This research paper addresses the Corporate Social Responsibility of African and Middle East (ME) mobile operators, and its Carbon Footprint. The main objectives of the research are to identify strategic risks and opportunities and the implications for the mobile operator and to determine its Greenhouse Gas emissions. The performance against targets and plans to reduce GHG emissions are also reviewed. The research is based on the questionnaire of the Carbon Disclosure Project (CDP) initiative. A shortened and modified version of the CDP was designed and emailed to two major mobile telecom operators both operating in Africa and the Middle East. It is postulated that the telecommunications industry is at an inflection point where significant changes must take place in the way energy requirements are managed. This in turn could have a positive effect on reducing its carbon footprint, benefit corporate reputation and at the same time earn “green miles” in the subscriber’s minds. The research reached the main conclusion that the mobile operators’ investigated do not yet have strategies, systems and reporting in place to be counted as “good corporate citizens” concerning their environmental responsibility. The research further concluded that a proactive strategic intent is a necessity to achieve this goal. In short: The Corporate Social Responsibility of African and Middle East mobile operators indeed has a positive effect on its Carbon Footprint.
Book chapters on the topic "Corporate emissions disclosure"
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Florindo, Ana, Kátia Lemos, Sónia Monteiro, and Verónica Ribeiro. "Corporate Social Responsibility Reporting and Climate Change." In Conceptual and Theoretical Approaches to Corporate Social Responsibility, Entrepreneurial Orientation, and Financial Performance, 171–98. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-2128-1.ch009.
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This article aims to investigate the extent of carbon emissions disclosures in Portuguese companies operating in environmentally sensitive industries, from 2008 to 2012. Additionally, the chapter aims to explore the factors that explain the extent of such disclosures. The research sample is based upon Portuguese companies that had been continuously integrating in the PNALE I and II, over the twelve-year period. A content analysis of their annual/sustainability reports was conducted to explore the carbon emissions-related disclosures. The study also uses a disclosure index to investigate the extent of disclosure and a panel data regression model was performed to determine the factors that influence carbon emissions reporting. The results show a relatively high level of disclosure and the influence of size, activity sector, concentration of capital and economic period on the level of disclosure presented.
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Crous, Cornelie. "Sustainability Reporting by Collieries." In Coal and Energy in South Africa, 120–34. Edinburgh University Press, 2021. http://dx.doi.org/10.3366/edinburgh/9781474487054.003.0009.
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This chapter discusses the level of sustainability reporting by Collieries in Emalahleni with a specific focus on Water, Effluents and Waste; Emissions; Occupational Health and Safety; Closure Planning, and Indigenous Rights. Reporting on these aspects provides Collieries with the necessary tools to communicate with stakeholders and investors about significant sustainability risks and opportunities, which in turn may lead to increased investment, financial sustainability and an increase in reputation. When comparing the survey results and the disclosures found in the reports of the mines, the results show that the detailed ESG reporting are insufficient and incomplete in addressing the unintended consequences of mining and the perceived inequalities between mine-workers, contract workers and the original inhabitants of the area. One possible reason for incomplete and insufficient reporting may be a result of the proliferation of corporate reporting and insufficient detailed guidance for sustainability reporting.
Conference papers on the topic "Corporate emissions disclosure"
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Murdiawati, Dewi. "Effect of Greenhouse Gas Emission Disclosure, Environmental Performance, and Disclosure of Corporate Social Responsibility Report on Financial Performance." In Proceedings of the Social and Humaniora Research Symposium (SoRes 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/sores-18.2019.35.
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Nazwa, Nazila, and Fauziah Aida Fitri. "Can Carbon Emission Disclosure, Environmental Performance, and Corporate Social Responsibility Improve Firm Value in Indonesia?" In 2022 International Conference on Decision Aid Sciences and Applications (DASA). IEEE, 2022. http://dx.doi.org/10.1109/dasa54658.2022.9765049.
Full textReports on the topic "Corporate emissions disclosure"
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de Bettignies, Jean-Etienne, Hua Fang Liu, and David Robinson. Corporate Social Responsibility and Imperfect Regulatory Oversight: Theory and Evidence from Greenhouse Gas Emissions Disclosures. Cambridge, MA: National Bureau of Economic Research, December 2020. http://dx.doi.org/10.3386/w28159.
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