Carbon disclosure, contextual factors, and information asymmetry : the case of physical risk reporting
Year of publication: |
2019
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Authors: | Schiemann, Frank ; Sakhel, Alice |
Published in: |
The European accounting review. - London : Routledge, ISSN 1468-4497, ZDB-ID 2028178-X. - Vol. 28.2019, 4, p. 791-818
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Subject: | Climate change | Voluntary disclosure | Physical risks | Information asymmetry | Asymmetrische Information | Asymmetric information | Unternehmenspublizität | Corporate disclosure | Klimawandel | Treibhausgas-Emissionen | Greenhouse gas emissions | Auskunftspflicht | Disclosure regulation |
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