富时 350 指数公司的碳披露、温室气体排放和市场价值--自愿碳披露者与非披露者的对比证据

IF 2.8 4区管理学 Q2 BUSINESS, FINANCE

Accounting Forum Pub Date : 2024-08-04 DOI:10.1080/01559982.2024.2377470

Lane Matthews, Ali Meftah Gerged, Mohamed Elheddad

引用次数: 0

摘要

2013 年，英国上市公司开始执行碳披露规定。这促使我们在研究中探索 2013 年碳披露法规（CDR）和温室气体（GHG）排放的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Carbon disclosure, greenhouse gas emissions and market value of FTSE 350 firms – evidence from voluntary carbon disclosers versus non-disclosers

In 2013, a carbon disclosure mandate was adopted by UK-listed companies. This motivated our study to explore the effects of the 2013 carbon disclosure regulation (CDR) and Greenhouse Gas (GHG) emis...

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来源期刊

Accounting Forum BUSINESS, FINANCE-

CiteScore

5.20

自引率

6.50%

发文量

期刊介绍： Accounting Forum publishes authoritative yet accessible articles which advance our knowledge of theory and practice in all areas of accounting, business finance and related subjects. The journal both promotes greater understanding of the role of business in the global environment, and provides a forum for the intellectual exchange of academic research in business fields, particularly in the accounting profession. Covering a range of topical issues in accounting, business finance and related fields, Accounting Forum''s main areas of interest are: accounting theory; auditing; financial accounting; finance and accounting education; management accounting; small business; social and environmental accounting; and taxation. Of equal interest to practitioners, academics, and students, each issue of the journal includes peer-reviewed articles, notes and comments section.