Voluntary environmental management programs for firms have become an increasingly popular instrument of environmental policy. However, the literature's conclusion on the effectiveness of suchprograms is ambiguous, and for the European region there is a lack of evidence based on a large control...

We analyze how board characteristics affect a company's carbon emissions besides further firm-related and cultural variables, using data on over 6,000 companies located in 46 countries for the period 2009-2019. We identify the boards that are more skilled or have a higher share of female members...

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, enabling the preparation of balance sheets and flow...

The number of firms in the food and agriculture sector that have corporate responsibility (CR) strategies and corresponding reporting is growing rapidly. Many aim, amongst other objectives, to reduce greenhouse gas (GHG) emissions. The question we address here is to what extent such CR measures...