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We examine whether a disclosure mandate for greenhouse gas emissions creates stakeholder pressure for firms to subsequently reduce their emissions. For UK-incorporated listed firms such a mandate was adopted in 2013. Using a difference-in-differences design, we find that firms affected by the...
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Numerous multinational firms have recently pledged to reduce their greenhouse gas emissions to a net-zero position by the year 2050. These pledges currently lack a unified measurement and reporting structure, leaving the public unsure about the extent of the corporate commitments. Here, we...
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We use worldwide satellite data to analyse how population size and density affect urban pollution. We find that density … significantly increases pollution exposure. Looking only at urban areas, we find that population size affects exposure more than … itself. We analyse heterogeneity by geography and income levels. By and large, the influence of population on pollution is …
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Current corporate disclosures regarding carbon emissions lack commonly accepted accounting rules. The accrual … accounting system for carbon emissions described here is grounded in the rules of historical cost accounting for operating assets …
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than reflecting changes in pollution abatement technology. We find some evidence for positive spillover effects on …
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