Freedman, Martin; Park, Jin Dong - In: Social and Environmental Accountability Journal 34 (2014) 1, pp. 29-44
In February 2010, the Securities and Exchange Commission (SEC) issued an interpretive release clarifying what registrants should disclose related to climate change on their documents filed with SEC (i.e. 10-K or 20-F). This study investigates whether the electric utility firms participating in...