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| Tekijä: | Freedman, M. Jaggi, B. |
| Otsikko: | Global warming disclosures: Impact of Kyoto Protocol across countries |
| Lehti: | Journal of international financial management & accounting
2011 : SPRING, VOL. 22:1, p. 46-90 |
| Asiasana: | international co-operation environment global warming climate change companies |
| Vapaa asiasana: | disclosure of information |
| Kieli: | eng |
| Tiivistelmä: | The Kyoto Protocol (hereafter as: K.P.) which took effect in Feb. 2005 set limits on the amount of emissions of greenhouse gas (GHG). It is documented that companies from countries ratifying the K.P. and setting limits on GHG emissions are associated with higher GHG disclosures compared with firms in the United States (U.S.) not ratifying the K.P. Furthermore, firms from India, which has not set any limits on GHG emissions, make even less GHG disclosures than firms from all other countries of this study. The findings also show that GHG disclosures are greater for Canadian and Japanese firms compared with firms from the EU countries, also differing to some extent across EU firms. |
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