The purpose of this study is to examine the relationship between environmental performance, carbon performance and earnings management. This analysis includes panel regressions as empirical-quantitative (archival) research methods and looks at the 2014-2018 financial years of companies listed on...

The report examines the role offset approaches can play in the post-2020 climate regime. For this purpose, the report first develops a conceptual approach and a normative vision of what should be viewed as successful offset use. It then proposes tools to operationalize this vision. Lastly it...

While many different types of organizations in the United States (U.S.) are better managing their environmental activities, a relatively small proportion of them are also choosing to participate in voluntary environmental initiatives. This study addresses why organizations participate in these...