Purpose The purpose of this paper is to analyse the certified emission reduction (CERs) disclosure and reporting practices followed by Indian firms. Design/methodology/approach The study is based on all 131 Indian firms who received the CERs under the CDM of UNFCCC. The content analysis is being...

Purpose: The purpose of this paper is to analyze the relationship between Certified Emission Reductions (CERs) information and a firm’s stock prices. Design/methodology/approach: The present study is based on 193 CERs announcements by Indian firms over a 13-year period 2005–2017. The event...

As financial globalization proceeds, international financial reporting and auditing standards are increasingly becoming important instruments of integration. This has been observed in both the London and Pittsburg summits of the G20 leaders in 2009. The G20 leaders reinforced the influence of...

Purpose: The purpose of this paper is to analyze the relationship between carbon emissions and a firm’s cost of debt (COD) in the Indian context. Design/methodology/approach: The present study is based on the Indian firms who disclose their emissions data under the Carbon Disclosure Project...

As financial globalization proceeds, international financial reporting and auditing standards are increasingly becoming important instruments of integration. This has been observed in both the London and Pittsburg summits of the G20 leaders in 2009. The G20 leaders reinforced the influence of...