Chithambo, Lyton; Tauringana, Venancio - In: Journal of Applied Accounting Research 15 (2014) 3, pp. 323-338
companies and uses the disclosure index to quantify GHG disclosures made in the annual reports, sustainability reports and web … change their disclosure policy as the importance of GHG increases. The results imply that policy makers need to take into … disclosure. The study also provides evidence that the effect of some company-specific factors on GHG disclosures differ depending …