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Greenhouse gas disclosures: evidence from the EU response to Kyoto

Author

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  • Martin Freedman
  • Ora Freedman
  • A.J. Stagliano

Abstract

In 2005, the European Union instituted the first phase of the Kyoto Protocol by implementing a carbon allocation scheme (cap and trade) to reduce greenhouse gas (GHG) emissions. Prior to 2005, the Scandinavian countries had imposed a carbon tax to reduce carbon emissions. In this study, the EU experience with cap and trade and carbon taxes is compared concluding that neither endeavour was particularly successful in reducing GHG emissions. Disclosures made by firms that were impacted by the GHG emission reduction schemes are then examined. After controlling for size and industry group, firms from the UK and firms that just participated in cap and trade made significantly greater disclosures.

Suggested Citation

  • Martin Freedman & Ora Freedman & A.J. Stagliano, 2012. "Greenhouse gas disclosures: evidence from the EU response to Kyoto," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 4(3), pages 237-264.
    • Handle: RePEc:ids:ijcrac:v:4:y:2012:i:3:p:237-264
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    Citations

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    Cited by:

    1. Jeffrey, Cynthia & Perkins, Jon D., 2014. "The Relationship between Energy Taxation and Business Environmental Protection Expenditures in the European Union," The International Journal of Accounting, Elsevier, vol. 49(4), pages 403-425.
    2. Norashida Othman & Zulkornain Yusop & Mohd Mansor Ismail & Syamsul Herman Mohammad Afandi, 2021. "Energy Tax and the Downstream Palm Oil Trade Competitiveness Nexus in Malaysia: An Application of GMM Approach," International Journal of Energy Economics and Policy, Econjournals, vol. 11(5), pages 593-599.
    3. Hussaini Bala & Mujeeb Saif Mohsen Al-Absy & Abba Ya’u & Murtala Abdullahi & Armayau Alhaji Sani & Ghousia Khatoon & Umar Aliyu Mustapha & Basiru Musa, 2024. "The Effect of Environmental Taxes on Environmental Accounting Disclosure of Nigerian Oil and Gas Companies," International Journal of Energy Economics and Policy, Econjournals, vol. 14(2), pages 477-483, March.
    4. Charitou, Andreas, 2015. "Discussion of “The Association Between Energy Taxation, Participation in an Emissions Trading System, and the Intensity of Carbon Dioxide Emissions in the European Union”," The International Journal of Accounting, Elsevier, vol. 50(4), pages 418-426.
    5. Jeffrey, Cynthia & Perkins, Jon D., 2015. "The association between energy taxation, participation in an emissions trading system, and the intensity of carbon dioxide emissions in the European Union," The International Journal of Accounting, Elsevier, vol. 50(4), pages 397-417.
    6. Genovaitė Liobikienė & Mindaugas Butkus & Kristina Matuzevičiūtė, 2019. "The Contribution of Energy Taxes to Climate Change Policy in the European Union (EU)," Resources, MDPI, vol. 8(2), pages 1-23, April.

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