Lopez, Katherine J.; Rotaru, Camelia S. Ferrua - In: The journal of business and economic studies 28 (2024) 1, pp. 21-69
This paper investigates carbon emissions materiality with regards to financial statements and investigates potential … analysis uses a new metric, based on social carbon cost, that suggests social cost of carbon emissions could be material, and … supports the need for transparent accounting of the financial impact of carbon emissions in the required 10-K annual report. We …