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The impact of carbon disclosure mandates on emissions and financial operating performance

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  1. Göttsche, Max & Habermann, Florian & Sieber, Sebastian, 2024. "The materiality of non-financial tax disclosure: Experimental evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
  2. Tsang, Albert & Frost, Tracie & Cao, Huijuan, 2023. "Environmental, Social, and Governance (ESG) disclosure: A literature review," The British Accounting Review, Elsevier, vol. 55(1).
  3. Altunbaş, Yener & Khan, Atiqur & Thornton, John, 2023. "Do M&As impact firm carbon intensity?11The views expressed in this paper are those of the authors and should not be attributed to the institutions with which they are affiliated.," Energy Economics, Elsevier, vol. 128(C).
  4. Zhang, Qiyu & Ding, Rong & Chen, Ding & Zhang, Xiaoxiang, 2023. "The effects of mandatory ESG disclosure on price discovery efficiency around the world," International Review of Financial Analysis, Elsevier, vol. 89(C).
  5. Ion FRECAUTAN & Andreea NITA (DANILA), 2022. "Who Is Going To Win: The Eu Esg Regulation Or The Rest Of The World? €“ A Critical Review," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 2(2), pages 109-120, December.
  6. Zhang, Dongyang, 2023. "Does green finance really inhibit extreme hypocritical ESG risk? A greenwashing perspective exploration," Energy Economics, Elsevier, vol. 121(C).
  7. Constantin-Adrian Popescu & Ana Maria Ifrim & Catalin Ionut Silvestru & Tiberiu Gabriel Dobrescu & Catalin Petcu, 2024. "An Evaluation of the Environmental Impact of Logistics Activities: A Case Study of a Logistics Centre," Sustainability, MDPI, vol. 16(10), pages 1-18, May.
  8. Natalie Kyung Won Kim & Sera Choi & Taejin Jung & Sohee Park, 2023. "How does demand uncertainty from climate change exposure affect the firms' cost structures? Examining the real effects of climate change on the firms' operational decisions," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 2969-2989, November.
  9. Li, Ruonan & Lu, Feng & Xu, Jun & Chen, Kai & Zhao, Xiaoli, 2023. "Effect of carbon information disclosure with consistent evaluation standards: An empirical study about carbon efficiency label in Huzhou China," Energy Policy, Elsevier, vol. 181(C).
  10. Homroy, Swarnodeep, 2023. "GHG emissions and firm performance: The role of CEO gender socialization," Journal of Banking & Finance, Elsevier, vol. 148(C).
  11. Cohen, Shira & Kadach, Igor & Ormazabal, Gaizka, 2023. "Institutional investors, climate disclosure, and carbon emissions," Journal of Accounting and Economics, Elsevier, vol. 76(2).
  12. Wang, Zhen & Tang, Pei, 2024. "Substantive digital innovation or symbolic digital innovation: Which type of digital innovation is more conducive to corporate ESG performance?," International Review of Economics & Finance, Elsevier, vol. 93(PB), pages 1212-1228.
  13. Christian Ott & Frank Schiemann, 2023. "The market value of decomposed carbon emissions," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(1-2), pages 3-30, January.
  14. Biehl, Henrike & Bleibtreu, Christopher & Stefani, Ulrike, 2024. "The real effects of financial reporting: Evidence and suggestions for future research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
  15. Michel Coulmont & Sylvie Berthelot & Vincent Gagné, 2022. "Sustainability performance indicator trends: a Canadian industry-based analysis," International Journal of Corporate Social Responsibility, Springer, vol. 7(1), pages 1-17, December.
  16. Wang, Zongrun & Fu, Haiqin & Ren, Xiaohang & Gozgor, Giray, 2024. "Exploring the carbon emission reduction effects of corporate climate risk disclosure: Empirical evidence based on Chinese A-share listed enterprises," International Review of Financial Analysis, Elsevier, vol. 92(C).
  17. Zengkai Zhang & Jiaoyan Li & Dabo Guan, 2023. "Value chain carbon footprints of Chinese listed companies," Nature Communications, Nature, vol. 14(1), pages 1-9, December.
  18. Alper Darendeli & Kelvin K. F. Law & Michael Shen, 2022. "Green new hiring," Review of Accounting Studies, Springer, vol. 27(3), pages 986-1037, September.
  19. Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
  20. Reichelstein, Stefan, 2022. "Corporate carbon emission statements," ZEW Discussion Papers 22-052, ZEW - Leibniz Centre for European Economic Research.
  21. Dahlström, Petter & Lööf, Hans & Sahamkhadam, Maziar & Stephan, Andreas & Lu, Emma Rui, 2023. "Science-based emission targets and risk-adjusted portfolio return: An analysis using global SBTi-validated stocks," Working Paper Series in Economics and Institutions of Innovation 492, Royal Institute of Technology, CESIS - Centre of Excellence for Science and Innovation Studies.
  22. Stefan Reichelstein, 2024. "Corporate carbon accounting: balance sheets and flow statements," Review of Accounting Studies, Springer, vol. 29(3), pages 2125-2156, September.
  23. Comello, Stephen & Reichelstein, Julia & Reichelstein, Stefan, 2023. "Corporate carbon reporting: Improving transparency and accountability," ZEW Discussion Papers 23-026, ZEW - Leibniz Centre for European Economic Research.
  24. Frankovic, Ivan & Kolb, Benedikt, 2024. "The role of emission disclosure for the low-carbon transition," European Economic Review, Elsevier, vol. 167(C).
  25. Liebich, Lena & Nöh, Lukas & Rutkowski, Felix Joachim & Schwarz, Milena, 2021. "Unconventionally green: A monetary policy between engagement and conflicting goals," Working Papers 05/2021, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.
  26. Yan Zhao & Ehsan Elahi & Zainab Khalid & Xuegang Sun & Fang Sun, 2023. "Environmental, Social and Governance Performance: Analysis of CEO Power and Corporate Risk," Sustainability, MDPI, vol. 15(2), pages 1-18, January.
  27. Qingxia (Jenny) Wang, 2023. "Financial effects of carbon risk and carbon disclosure: A review," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4175-4219, December.
  28. Al-Fakir Al Rabab’a, Eltayyeb & Rashid, Afzalur & Shams, Syed & Bose, Sudipta, 2024. "Corporate carbon performance and firm risk: Evidence from Asia-Pacific countries," Journal of Contemporary Accounting and Economics, Elsevier, vol. 20(2).
  29. Matterne, Ilias & Roggeman, Annelies & Verleyen, Isabelle, 2024. "The impact of environmental taxation on innovation: Evidence from Canada," Energy Policy, Elsevier, vol. 187(C).
  30. Diogenis Baboukardos & Anastasia Kopita & Charlotte Ranegaard & Elias Demetriades, 2024. "Carbon reporting regulation: Real effects, external pressures, and internal policies," Business Strategy and the Environment, Wiley Blackwell, vol. 33(5), pages 4871-4886, July.
  31. Ioannis Ioannou & George Serafeim, 2023. "What drives corporate social performance? The role of nation-level institutions," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 54(1), pages 14-23, February.
  32. Tao Ge & Jinye Li & Cang Wang, 2023. "Econometric analysis of the impact of innovative city pilots on CO2 emissions in China," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(9), pages 9359-9386, September.
  33. Liu, Yang Stephanie & Zhou, Xiaoyan & Yang, Jessica Hong & Hoepner, Andreas G.F. & Kakabadse, Nada, 2023. "Carbon emissions, carbon disclosure and organizational performance," International Review of Financial Analysis, Elsevier, vol. 90(C).
  34. Provaty, Sagira Sultana & Hasan, Mostafa Monzur & Luo, Le, 2024. "Organization capital and GHG emissions," Energy Economics, Elsevier, vol. 131(C).
  35. Schöller, Vanessa & Ulmer, Clara, 2023. "Can monetized carbon information increase pro-environmental behavior? Experimental evidence," Ecological Economics, Elsevier, vol. 206(C).
  36. Cao, June & Li, Wenwen & Hasan, Iftekhar, 2023. "The impact of lowering carbon emissions on corporate labour investment: A quasi-natural experiment," Energy Economics, Elsevier, vol. 121(C).
  37. Christofer Adrian & Mukesh Garg & Anh Viet Pham & Soon-Yeow Phang & Cameron Truong, 2023. "Do Natural Disasters Affect Corporate Tax Avoidance? The Case of Drought," Journal of Business Ethics, Springer, vol. 186(1), pages 105-135, August.
  38. Frank Hubers & Thomas Thijssens, 2023. "Protect, respect, remedy, and report? Development of human rights reporting in the context of formal institutional settings," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 2783-2798, November.
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