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| Tekijä: | Stanny, E. Ely, K. |
| Otsikko: | Corporate environmental disclosures about the effects of climate change |
| Lehti: | Corporate Social Responsibility and Environmental management
2008 : NOV/DEC, VOL. 15:6, p. 338-348 |
| Asiasana: | environmental accounting reporting disclosure institutional investors climate change sustainable development companies projects USA |
| Kieli: | eng |
| Tiivistelmä: | This study examines factors related with the U.S. S&P 500 firms' decisions to disclose information about the current and projected effects of climate change to institutional investors (herein as: i-invts). Through the Carbon Disclosure Project (CDP), 315 i-invts. representing 41 trillion USD in assets asked the largest public firms to respond to a questionnaire on climate change. It is explored whether firms' disclosures directed specifically to i-invts. are related to factors found to explain voluntary disclosures to investors in general. Especially, factors related to the level of scrutiny are considered. It is found that size, previous disclosures and foreign sales are related to whether firms disclose information about climate change requested by i-invts. through the CDP. |
SCIMA