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Accounting for climate change and the self-regulation of carbon disclosures

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Cited by:

  1. Andrew, Jane & Baker, Max & Huang, Casey, 2023. "Data breaches in the age of surveillance capitalism: Do disclosures have a new role to play?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
  2. Erli Dan & Jianfei Shen & Yiwei Guo, 2023. "Corporate Sustainable Growth, Carbon Performance, and Voluntary Carbon Information Disclosure: New Panel Data Evidence for Chinese Listed Companies," Sustainability, MDPI, vol. 15(5), pages 1-27, March.
  3. Franck Aggeri & Morgane Le Breton, 2016. "The regulation of transparency in the field of CSR," Post-Print halshs-01368029, HAL.
  4. Ewelina Zarzycka & Joanna Krasodomska, 2021. "Environmental key performance indicators: the role of regulations and stakeholder influence," Environment Systems and Decisions, Springer, vol. 41(4), pages 651-666, December.
  5. Eka Siskawati, 2016. "Why Is Non-Economic Information Important to Carbon Disclosure?," GATR Journals afr115, Global Academy of Training and Research (GATR) Enterprise.
  6. Bikki Jaggi & Alessandra Allini & Riccardo Macchioni & Annamaria Zampella, 2018. "Do investors find carbon information useful? Evidence from Italian firms," Review of Quantitative Finance and Accounting, Springer, vol. 50(4), pages 1031-1056, May.
  7. Brown, Paul & Ly, Tuan & Pham, Hannah & Sivabalan, Prabhu, 2020. "Automation and management control in dynamic environments: Managing organisational flexibility and energy efficiency in service sectors," The British Accounting Review, Elsevier, vol. 52(2).
  8. Talbot, David & Boiral, Olivier, 2013. "Can we trust corporates GHG inventories? An investigation among Canada's large final emitters," Energy Policy, Elsevier, vol. 63(C), pages 1075-1085.
  9. Rainer Kasperzak & Marko Kureljusic & Lucas Reisch & Simon Thies, 2023. "Accounting for Carbon Emissions—Current State of Sustainability Reporting Practice under the GHG Protocol," Sustainability, MDPI, vol. 15(2), pages 1-17, January.
  10. David Talbot & Olivier Boiral, 2018. "GHG Reporting and Impression Management: An Assessment of Sustainability Reports from the Energy Sector," Journal of Business Ethics, Springer, vol. 147(2), pages 367-383, January.
  11. Andrew, Jane & Cortese, Corinne, 2013. "Free market environmentalism and the neoliberal project: The case of the Climate Disclosure Standards Board," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 397-409.
  12. Marco Migliorelli, 2021. "What Do We Mean by Sustainable Finance? Assessing Existing Frameworks and Policy Risks," Sustainability, MDPI, vol. 13(2), pages 1-17, January.
  13. Nor Bahiyah Omar & Azlan Amran, 2017. "Corporate Governance and Climate Change Reporting in Malaysia," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(12), pages 222-240, December.
  14. Morgane Le Breton & Franck Aggeri, 2016. "The regulation of CSR by means of transparency standards," Post-Print hal-01368035, HAL.
  15. Tom Deweerdt & Kristin Caltabiano & Paul Dargusch, 2022. "Original Research: How Will the TNFD Impact the Health Sector’s Nature-Risks Management?," IJERPH, MDPI, vol. 19(20), pages 1-10, October.
  16. Miley, Frances & Read, Andrew, 2021. "Soldiers don't go mad: Shell shock and accounting intransigence in the British Army 1914-18," The British Accounting Review, Elsevier, vol. 53(2).
  17. Shahbaz, Muhammad & Karaman, Abdullah S. & Kilic, Merve & Uyar, Ali, 2020. "Board attributes, CSR engagement, and corporate performance: What is the nexus in the energy sector?," Energy Policy, Elsevier, vol. 143(C).
  18. Zhang, Ying & Andrew, Jane, 2022. "Financialisation and the Conceptual Framework: An update," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 88(C).
  19. Michael Mintrom & Joannah Luetjens, 2017. "Policy entrepreneurs and problem framing: The case of climate change," Environment and Planning C, , vol. 35(8), pages 1362-1377, December.
  20. Guo, Jianan & Islam, Muhammad Azizul & Jain, Ameeta & van Staden, Chris J., 2022. "Civil liberties and social and environmental information transparency: A global investigation of financial institutions," The British Accounting Review, Elsevier, vol. 54(1).
  21. de Aguiar, Thereza Raquel Sales & Bebbington, Jan, 2014. "Disclosure on climate change: Analysing the UK ETS effects," Accounting forum, Elsevier, vol. 38(4), pages 227-240.
  22. Franck Aggeri & Morgane Le Breton, 2016. "Que signifie être transparent ? La régulation de la transparence : la matérialisation d’un idéal en technologie de gouvernement," Post-Print hal-01901216, HAL.
  23. Zhu, Bangzhu & Xu, Chenxin & Wang, Ping & Zhang, Lin, 2022. "How does internal carbon pricing affect corporate environmental performance?," Journal of Business Research, Elsevier, vol. 145(C), pages 65-77.
  24. Haslam Colin & Hoinaru Razvan & Daniel Buda, 2019. "Accounting for the future: How will corporate business models deliver sustainability?," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 13(1), pages 817-828, May.
  25. Carmela Gulluscio & Pina Puntillo & Valerio Luciani & Donald Huisingh, 2020. "Climate Change Accounting and Reporting: A Systematic Literature Review," Sustainability, MDPI, vol. 12(13), pages 1-31, July.
  26. Binh Bui & Muhammad Nurul Houqe & Muhammad Kaleem Zahir-ul-Hassan, 2022. "Moderating effect of carbon accounting systems on strategy and carbon performance: a CDP analysis," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(4), pages 483-524, December.
  27. Amer Shakkour & Hamza Alaodat & Emad Alqisi & Ali Alghazawi, 2018. "The Role of Environmental Accounting in Sustainable Development. Empirical Study," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 8(1), pages 1-5.
  28. Florence Depoers & Thomas Jeanjean & Tiphaine Jérôme, 2016. "Voluntary Disclosure of Greenhouse Gas Emissions: Contrasting the Carbon Disclosure Project and Corporate Reports," Journal of Business Ethics, Springer, vol. 134(3), pages 445-461, March.
  29. Axel Haller & Chris J. van Staden & Cristina Landis, 2018. "Value Added as part of Sustainability Reporting: Reporting on Distributional Fairness or Obfuscation?," Journal of Business Ethics, Springer, vol. 152(3), pages 763-781, October.
  30. Gregory D. Saxton & Lina Gomez & Zed Ngoh & Yi-Pin Lin & Sarah Dietrich, 2019. "Do CSR Messages Resonate? Examining Public Reactions to Firms’ CSR Efforts on Social Media," Journal of Business Ethics, Springer, vol. 155(2), pages 359-377, March.
  31. Wang, Fangjun & Sun, Junqin & Liu, Yang Stephanie, 2019. "Institutional pressure, ultimate ownership, and corporate carbon reduction engagement: Evidence from China," Journal of Business Research, Elsevier, vol. 104(C), pages 14-26.
  32. Ismail N.B. & Sébastien Alcouffe & Galy N & Ceulemans K, 2020. "The impact of international sustainability initiatives on Life Cycle Assessment voluntary disclosures: The case of France’s CAC40 listed companies," Post-Print hal-03082800, HAL.
  33. Helfaya, Akrum & Aboud, Ahmed & Amin, Essam, 2023. "An examination of corporate environmental goals disclosure, sustainability performance and firm value – An Egyptian evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
  34. Rashmeet Kaur & John Patsavellas & Yousef Haddad & Konstantinos Salonitis, 2023. "The Concept of Carbon Accounting in Manufacturing Systems and Supply Chains," Energies, MDPI, vol. 17(1), pages 1-17, December.
  35. Frederik Dahlmann & Layla Branicki & Stephen Brammer, 2019. "Managing Carbon Aspirations: The Influence of Corporate Climate Change Targets on Environmental Performance," Journal of Business Ethics, Springer, vol. 158(1), pages 1-24, August.
  36. Yang Stephanie Liu & Xiaoyan Zhou & Jessica Yang & Andreas Hoepner, 2016. "Corporate Carbon Emission and Financial Performance: Does Carbon Disclosure Mediate the Relationship in the UK?," ICMA Centre Discussion Papers in Finance icma-dp2016-03, Henley Business School, University of Reading.
  37. Tom Deweerdt, 2022. "Why Is the Australian Health Sector So Far behind in Practising Climate-Related Disclosures?," IJERPH, MDPI, vol. 19(19), pages 1-11, October.
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