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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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Although studies on climate change and accounting have garnered paramount interest in last decade, there is a void in … the literature in terms of a summary overview of climate change and accounting. This study aims to provide a state …-of-the-art summary of the literature on climate change and accounting. For this, it uses the PRISMA protocol, VOSViewer, and R. The …
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