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Corporate Greenhouse Gas Emission Reporting: A Stocktaking of Government Schemes

Author

Listed:
  • Céline Kauffmann

    (OECD)

  • Cristina Tébar Less

    (OECD)

  • Dorothee Teichmann

    (OECD)

Abstract

This paper provides an overview of current government schemes promoting corporate reporting of greenhouse gas (GHG) emissions and analyses their main building blocks. It describes the drivers and challenges for governments, companies and investors in dealing with GHG reporting and includes 4 case studies examining in more depth the domestic GHG emission reporting schemes of the UK, France, Japan and Australia. This work is part of a project with UNCTAD, the Climate Disclosure Standards Board (CDSB) and the Global Reporting Initiative (GRI) on consistency of climate change reporting.

Suggested Citation

  • Céline Kauffmann & Cristina Tébar Less & Dorothee Teichmann, 2012. "Corporate Greenhouse Gas Emission Reporting: A Stocktaking of Government Schemes," OECD Working Papers on International Investment 2012/1, OECD Publishing.
    • Handle: RePEc:oec:dafaaa:2012/1-en
    DOI: 10.1787/5k97g3x674lq-en
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    Cited by:

    1. Yannic Rehm & Lucas Chancel, 2022. "Measuring the Carbon Content of Wealth Evidence from France and Germany," Working Papers halshs-03828939, HAL.
    2. Yannic Rehm & Lucas Chancel, 2022. "Measuring the Carbon Content of Wealth Evidence from France and Germany," PSE Working Papers halshs-03828939, HAL.
    3. Yannic Rehm & Lucas Chancel, 2022. "Measuring the Carbon Content of Wealth Evidence from France and Germany," World Inequality Lab Working Papers halshs-03828939, HAL.
    4. Breeda Comyns, 2016. "Determinants of GHG Reporting: An Analysis of Global Oil and Gas Companies," Journal of Business Ethics, Springer, vol. 136(2), pages 349-369, June.
    5. Geoffrey Frost & Stewart Jones & Muchen Yu, 2023. "Voluntary Carbon Reporting Prediction: A Machine Learning Approach," Abacus, Accounting Foundation, University of Sydney, vol. 59(4), pages 1116-1166, December.
    6. Lai, Joseph H.K., 2014. "Mandatory reporting of greenhouse gas emissions from buildings: Stakeholders’ opinions in Hong Kong," Energy Policy, Elsevier, vol. 75(C), pages 278-288.
    7. Halil Emre Akbaş & Seda Canikli, 2018. "Determinants of Voluntary Greenhouse Gas Emission Disclosure: An Empirical Investigation on Turkish Firms," Sustainability, MDPI, vol. 11(1), pages 1-24, December.
    8. Isabel Gallego‐Alvarez & Eduardo Ortas & José Luis Vicente‐Villardón & Igor Álvarez Etxeberria, 2017. "Institutional Constraints, Stakeholder Pressure and Corporate Environmental Reporting Policies," Business Strategy and the Environment, Wiley Blackwell, vol. 26(6), pages 807-825, September.
    9. Samuel Tang & David Demeritt, 2018. "Climate Change and Mandatory Carbon Reporting: Impacts on Business Process and Performance," Business Strategy and the Environment, Wiley Blackwell, vol. 27(4), pages 437-455, May.
    10. Jessica F. Green, 2017. "The strength of weakness: pseudo-clubs in the climate regime," Climatic Change, Springer, vol. 144(1), pages 41-52, September.
    11. Ozgur Isil & Rose Sebastianelli, 2020. "Arcs of carbon awareness in the value chain and their antecedents," Business Strategy and the Environment, Wiley Blackwell, vol. 29(2), pages 503-518, February.
    12. Yaw-Shyan Tsay & Chiu-Yu Yeh & Yu-Han Chen & Mei-Chen Lu & Yu-Chen Lin, 2021. "A Machine Learning-Based Prediction Model of LCCO 2 for Building Envelope Renovation in Taiwan," Sustainability, MDPI, vol. 13(15), pages 1-18, July.

    More about this item

    Keywords

    climate change; corporate governance; emissions trading; greenhouse gas emissions; reporting; responsible business conduct;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • L15 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Information and Product Quality
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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