This study examines the association between managerial ability and the extent of firm-level climate change disclosures, and the moderating role of corporate governance in this association. Results based on a sample of 2,298 firm-year observations from the United States (US) from 2005–2019...

Examining the US Greenhouse Gas Reporting Program, I find that facilities reduce greenhouse gas emissions by 7.0% after mandatory disclosure of facility-level emissions. A facility's prior GHG inefficiency predicts subsequent GHG emissions reductions, but only after public disclosure occurs,...

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...

Research Question/Issue: We examine the association between institutional ownership and climate change disclosure quality from 2006 to 2018 across 34 countries. Research Findings/Insights: We find that firms with a higher level of foreign institutional ownership demonstrate better quality...

On March 21, 2022, the US Securities and Exchange Commission (SEC) proposed new climate change disclosure rules that would require companies to provide extensive and specific disclosures about the impact of climate change on their corporate policies and financial performance in mandatory company...

Present research is aimed to examine the factors affecting the disclosure of corporate carbon emission. Investors, especially shareholders, largely rely upon the disclosure of financial and other data to determine the firm value. However, disclosure of environmental performance such as carbon...

Research in human resource considerations in accounting firms is necessary to identify the factors that may create the ideal atmosphere for members of accounting firms to function effectively and efficiently.The purpose of this manuscript is cover this type of research as it describes the...

The chapter argues that the reform of the corporation to promote greater social responsibility is an unlikely solution to the crisis of climate change. The managers of business organisations are relatively powerless in the face of the powerful market forces which drive increasing consumption of...

We study the comprehension, mapping, and reporting of climate-related risks among firms listed on the NasdaqOMX stock exchange in Stockholm. Our study contains two parts: i) a study on the firms' external communication through their annual reports, sustainability reports and webpages, and ii) a...

The aim of this paper is to study the emergence of a new occupation globally. From 1999 to 2016, a global occupation of GHG accounting professionals emerged around the globe in all five continents, and both developed and developing countries. The individual GHG accounting professionals who we...