We analyze firms’ voluntary disclosure of intellectual capital in a setting of presentations to analysts and investors. Firms use presentations to analysts and investors as an additional means of reporting. Due to lesser restrictions of this kind of reporting and also due to the private...

Our study examines the market valuation implications of indirect Scope 2 carbon emissions as measured under the two different approaches suggested by the GHG Protocol [i,e, location-based (LB) and market-based (MB)]. Although various studies have examined the value relevance of total carbon...