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Capital market effects of climate-related disclosure

In: Research Handbook on Sustainability Reporting

Author

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  • Christian Ott

Abstract

Capital market participants consider climate change to be one of the most critical issues facing companies today. In order to make informed decisions, they require companies to disclose information about carbon management and the resulting carbon performance. While it used to be at the discretion of companies which information they disclosed, their climate-related disclosures are increasingly shaped by reporting guidelines and standards. At this juncture, this chapter reviews the literature on the capital market participants’ perception of climate-related disclosure. The related empirical literature documents different capital market effects depending on the nature and extent of climate-related disclosure and the disclosure environment. As a result, this chapter suggests directions for future research on the capital market effects of climate-related disclosure.

Suggested Citation

  • Christian Ott, 2024. "Capital market effects of climate-related disclosure," Chapters, in: Gunnar Rimmel & Güler Aras & Diogenis Baboukardos & Joanna Krasodomska & Christian Nielsen & Frank (ed.), Research Handbook on Sustainability Reporting, chapter 14, pages 250-269, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:22525_14
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    File URL: https://www.elgaronline.com/doi/10.4337/9781035316267.00024
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