Chithambo, Lyton; Tauringana, Venancio - In: Journal of Applied Accounting Research 15 (2014) 3, pp. 323-338
Purpose – The purpose of this paper is to investigate the relationship between company-specific factors and the extent of greenhouse gas (GHG) disclosures. Design/methodology/approach – The study is based on a sample of 210 FTSE 350 companies and uses the disclosure index to quantify GHG...
