Mandatory carbon reporting, voluntary carbon disclosure and ESG performance
Year of publication: |
2023
|
---|---|
Authors: | Jiang, Yan ; Tang, Qingliang |
Published in: |
Pacific accounting review. - Wellington : New Zealand Society of Accountants, ISSN 2041-5494, ZDB-ID 2197676-4. - Vol. 35.2023, 4, p. 534-561
|
Subject: | Complementary effect | ESG performance | Mandatory carbon reporting | Voluntary carbon disclosure | Treibhausgas-Emissionen | Greenhouse gas emissions | Unternehmenspublizität | Corporate disclosure | Emissionshandel | Emissions trading | Corporate Social Responsibility | Corporate social responsibility | Welt | World | Selbstverpflichtung | Voluntary agreement | Auskunftspflicht | Disclosure regulation | Umweltbericht | Environmental reporting |
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