While multiple data vendors have claimed to offer a comprehensive international coverage of accounting and financial items for firms worldwide, there is a growing demand for better understanding of the differences across international databases. This paper compares several international...

This paper exploits newly available information on firms' direct (own production) and indirect (supplier-generated) carbon emission intensities and transaction-level imports to conduct an in-depth analysis of whether and how U.S. firms address climate change. We find robust evidence that U.S....