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Accounting for carbon emissions among large U.S. companies : does materiality matter

Lopez, Katherine J.; Rotaru, Camelia S. Ferrua - In: The journal of business and economic studies 28 (2024) 1, pp. 21-69

This paper investigates carbon emissions materiality with regards to financial statements and investigates potential methods of accounting for carbon emission rights. We investigate whether some of the largest U.S. companies should be required to discuss and quantify greenhouse gas emissions, as...

Persistent link: https://www.econbiz.de/10014633832

Analyzing the quality disclosure of Global Reporting Initiative G4 sustainability report in Indonesian companies

Putri, Wika Harisa; Hasthoro, Handoko Arwi; Putri, Ghea … - In: Problems and perspectives in management : PPM ; … 17 (2019) 4, pp. 453-468

Persistent link: https://www.econbiz.de/10012176108

Sustainability reporting and firm performance in developing climes : a review of literature

Aifuwa, Hope Osayantin - In: Copernican Journal of Finance & Accounting : CJF&A 9 (2020) 1, pp. 9-29

Persistent link: https://www.econbiz.de/10012261824

Floodlight or spotlight? : public attention and the selective disclosure of environmental information

Pope, Shawn; Peillex, Jonathan; El Ouadghiri, Imane; … - In: Journal of management studies : JMS 61 (2024) 4, pp. 1230-1265

Persistent link: https://www.econbiz.de/10014543816

A multi-perspective exploration of the environmental website disclosure in global manufacturing

Thimm, Heiko; Rasmussen, Karsten Boye - In: Business strategy and the environment 32 (2023) 4, pp. 1719-1738

Persistent link: https://www.econbiz.de/10014328829

Fast and furious : the rise of environmental impact reporting in food systems

Deconinck, Koen; Jansen, Marion; Barisone, Carla - In: European review of agricultural economics 50 (2023) 4, pp. 1310-1337

Persistent link: https://www.econbiz.de/10014331342

Do ESG reporting guidelines and verifications enhance firms' information disclosure?

Darnall, Nicole; Ji, Hyunjung; Iwata, Kazuyuki; … - In: Corporate social responsibility and environmental management 29 (2022) 5, pp. 1214-1230

Persistent link: https://www.econbiz.de/10013406979

Industry 4.0-enabled environment, social, and governance reporting : a case from a Chinese energy company

Yu, Wenjun; Gu, Yu; Dai, Jun - In: Journal of emerging technologies in Accounting 20 (2023) 1, pp. 245-258

Persistent link: https://www.econbiz.de/10014310062

Triple bottom line reporting and shareholders' value of listed oil and gas firms, Nigeria

Adegbayibi, Adesanmi Timothy; Adelowotan, Michael Olajide - In: African journal of business & economic research : AJBER 19 (2024) 1, pp. 55-79

Persistent link: https://www.econbiz.de/10015044950

Corporate policy and the degree of management sophistication in Slovenian companies

Kavčič, Klemen; Meško, Maja; Štok, Zlatka Meško; … - In: International journal of management & enterprise … 14 (2015) 1, pp. 70-88

Persistent link: https://www.econbiz.de/10011503506