The strategic management of corporate sustainability tends to be approached from one theoretical perspective simultaneously in academic research and publications in mainstream journals. In corporate practice, however, a sustainability issue has different dimensions that cannot be captured if...

In the absence of sufficient support for the Kyoto Protocol, the international policy arena on climate change is far removed from being a 'level playing field'. Companies thus face much uncertainty about the competitive effects of the Protocol and (upcoming) regulatory measures. This means that...

This paper examines corporate responses to climate change in relation to the development of reporting mechanisms for greenhouse gases, more specifically carbon disclosure. It first presents some background and context on the evolution of carbon trading and disclosure, and then develops a...

Although the Kyoto Protocol intended to implement emissions trading globally, this has so far been impossible. As a result, particularly Multinational Corporations (MNCs) currently face a wide variety of emissions trading schemes that differ in scope and enforcement, thus creating divergent...