An agency perspective on voluntary CO2 disclosure

Auteurs

• Nils Niehues

Paramètres

• Manuels
• Manuels universitaires

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This study aims to develop a better understanding of the challenges and prerequisites that should be taken into account when analysing carbon emission disclosures. Starting with an overview of the regulatory frameworks for carbon emissions, different reporting schemes and assurance standards, Nils Niehues provides some interesting insights into the shortcomings of previous studies in this field (e. g. studies about the business case for corporate social responsibility). The empirical analyses that follow shed some further light on the limited quality of recent carbon reports. The study evaluates the CDP’s (Carbon Disclosure Project) data set over the period 2010–2015 and combines the results with indications from several expert interviews. Therefore, the results of the study have different implications for regulators, standard setters, analysts and companies in terms of improving the quality of reporting in general and enhancing the ability of stakeholders to identify truly carbon efficient companies.

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• Année de publication: 2018