Purpose – This paper aims to propose and apply a novel risk-based approach to explore whether socio-political theories explain the level of corporate environmental disclosures given inconclusive evidence on the relation between environmental disclosure and environmental performance....

With CAIT WRI data for those countries which submitted quantifiable CO2 emission caps under the Copenhagen Agreement, this note supports the existence of a long run relationship between CO2 emissions and GDP in 11 of the 26 countries in our sample over the period 1980-2008. However, the...