Disclosure on climate change:Analysing the UK ETS effects

Sales De Aguiar, Thereza Raquel and Bebbington, Jan (2014) Disclosure on climate change:Analysing the UK ETS effects. Accounting Forum, 38 (4). pp. 227-240. ISSN 0155-9982

Full text not available from this repository.

Abstract

The objective of this paper is to explore the nature of disclosure on climate change in annual and standalone reports of organisations who took part in the UK Emissions Trading Scheme (UK ETS). This article uses content analysis to codify disclosure in order to compare disclosure in different media as well as the possible effect that membership in an emissions trading scheme may have had on reporting. The results suggest the UK ETS was associated with differences in disclosure. This study contributes to the literature by providing a longitudinal study in two disclosure media in the UK ETS context.

Item Type:
Journal Article
Journal or Publication Title:
Accounting Forum
Uncontrolled Keywords:
/dk/atira/pure/subjectarea/asjc/1400/1402
Subjects:
ID Code:
152217
Deposited By:
Deposited On:
03 Mar 2021 12:10
Refereed?:
Yes
Published?:
Published
Last Modified:
11 May 2021 07:25