Liesen, Andrea; Hoepner, Andreas G.; Patten, Dennis M.; … - In: Accounting, Auditing & Accountability Journal 28 (2015) 7, pp. 1047-1074
Purpose – The purpose of this paper is to seek to shed light on the practice of incomplete corporate disclosure of quantitative Greenhouse gas (GHG) emissions and investigates whether external stakeholder pressure influences the existence, and separately, the completeness of voluntary GHG...