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Corporate Greenhouse Gas Emission Reporting: A Stocktaking of Government Schemes


  • Céline Kauffmann


  • Cristina Tébar Less


  • Dorothee Teichmann



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. 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.
    2. 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.
    3. repec:gam:jsusta:v:11:y:2018:i:1:p:107-:d:193104 is not listed on IDEAS

    More about this item


    climate change; corporate governance; emissions trading; greenhouse gas emissions; reporting; responsible business conduct;

    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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