create a website

Carbon disclosure: a systematic literature review. (2021). Borghei, Zahra.
In: Accounting and Finance.
RePEc:bla:acctfi:v:61:y:2021:i:4:p:5255-5280.

Full description at Econpapers || Download paper

Cited: 22

Citations received by this document

Cites: 71

References cited by this document

Cocites: 44

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Climate Change Disclosure: A Conceptual Framework and Future Research Avenues. (2025). Costa, Ericka ; Alam, Syed Mahfujul.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:32:y:2025:i:3:p:4019-4034.

    Full description at Econpapers || Download paper

  2. From Policy Mandates to Market Signals: Causal and Dynamic Effects of Carbon Information Disclosure on Firm Value. (2025). Jamil, Ainul Huda ; Liu, Runyu ; Che, Mara Ridhuan.
    In: IJFS.
    RePEc:gam:jijfss:v:13:y:2025:i:2:p:98-:d:1670681.

    Full description at Econpapers || Download paper

  3. Value of blockchain for scope 3 carbon disclosure: The moderating role of data processing technologies. (2025). Lai, Kee-Hung ; Zhu, Qinghua ; Chen, Yuan ; Feng, Yunting.
    In: International Journal of Production Economics.
    RePEc:eee:proeco:v:279:y:2025:i:c:s0925527324003025.

    Full description at Econpapers || Download paper

  4. Managing the shift from voluntary to mandatory climate disclosure: The role of carbon accounting. (2025). Tang, Qingliang ; Amel-Zadeh, Amir.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:57:y:2025:i:2:s0890838925000447.

    Full description at Econpapers || Download paper

  5. Sustainability Disclosures and Their Influence on Cost of Capital: A Comprehensive Bibliometric Study. (2024). SULEHRI, FIAZ ; Audi, Marc ; Ashraf, Muhammad Saleem ; Fatima, Kiran ; Ur, Hafiz Khalique ; Azam, Habiba ; Geng, Yunjiang.
    In: Bulletin of Business and Economics (BBE).
    RePEc:rfh:bbejor:v:13:y:2024:i:2:p:799-810.

    Full description at Econpapers || Download paper

  6. Sustainability Disclosures and Their Influence on Cost of Capital: A Comprehensive Bibliometric Study. (2024). SULEHRI, FIAZ ; Audi, Marc ; Ashraf, Muhammad Saleem ; Fatima, Kiran ; Ur, Hafiz Khalique ; Azam, Habiba ; Geng, Yunjiang.
    In: MPRA Paper.
    RePEc:pra:mprapa:121777.

    Full description at Econpapers || Download paper

  7. Institutional investors corporate site visits and firm-level climate change risk disclosure. (2024). Song, Yanheng ; Xian, Rui.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:93:y:2024:i:c:s1057521924000772.

    Full description at Econpapers || Download paper

  8. Institutional dual ownership and voluntary greenhouse gas emission disclosure. (2024). Schrder, Henning ; Guedhami, Omrane ; Barg, Johannes A ; Drobetz, Wolfgang ; el Ghoul, Sadok.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:89:y:2024:i:c:s0929119924001330.

    Full description at Econpapers || Download paper

  9. Sustainability reporting in Africa: A systematic review and agenda for future research. (2023). , Saleh ; Igwe, Monday Nweke ; Bazhair, Ayman Hassan.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:30:y:2023:i:5:p:2081-2100.

    Full description at Econpapers || Download paper

  10. Empirical Analysis of the Carbon Accounting Information Disclosure (CAID) Affecting R&D Investment and Sustainable Development in State-Owned and Non-State-Owned Enterprises. (2023). So, Michael.
    In: Sustainability.
    RePEc:gam:jsusta:v:15:y:2023:i:4:p:3737-:d:1072255.

    Full description at Econpapers || Download paper

  11. Accounting for Carbon Emissions—Current State of Sustainability Reporting Practice under the GHG Protocol. (2023). Thies, Simon ; Kasperzak, Rainer ; Kureljusic, Marko ; Reisch, Lucas.
    In: Sustainability.
    RePEc:gam:jsusta:v:15:y:2023:i:2:p:994-:d:1025951.

    Full description at Econpapers || Download paper

  12. The Effect of Women’s Leadership on Carbon Disclosure by the Top 100 Global Energy Leaders. (2023). Majid, Nurshahirah Abd ; Jaaffar, Amar Hisham.
    In: Sustainability.
    RePEc:gam:jsusta:v:15:y:2023:i:11:p:8491-:d:1154012.

    Full description at Econpapers || Download paper

  13. The Impact of Women€™s Role in Corporate Governance on Carbon Disclosure Performance: A Descriptive Study of Top 100 Global Energy Leaders. (2023). Mansour, Raed Hussam ; Majid, Nurshahirah Abd ; Jaaffar, Amar Hisham.
    In: International Journal of Energy Economics and Policy.
    RePEc:eco:journ2:2023-06-43.

    Full description at Econpapers || Download paper

  14. Financial effects of carbon risk and carbon disclosure: A review. (2023). Wang, Qingxia.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:63:y:2023:i:4:p:4175-4219.

    Full description at Econpapers || Download paper

  15. Corporate carbon assurance and the quality of carbon disclosure. (2023). Tang, Qingliang ; Luo, LE ; Ayers, Jamie ; Fan, Hanlu.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:63:y:2023:i:1:p:657-690.

    Full description at Econpapers || Download paper

  16. Voluntary Carbon Reporting Prediction: A Machine Learning Approach. (2023). Jones, Stewart ; Yu, Muchen ; Frost, Geoffrey.
    In: Abacus.
    RePEc:bla:abacus:v:59:y:2023:i:4:p:1116-1166.

    Full description at Econpapers || Download paper

  17. Board Gender Diversity and Voluntary Carbon Emission Disclosure. (2022). Gonenc, Halit ; Krasnikova, Antonina V.
    In: Sustainability.
    RePEc:gam:jsusta:v:14:y:2022:i:21:p:14418-:d:962566.

    Full description at Econpapers || Download paper

  18. Taking Stock of Carbon Disclosure Research While Looking to the Future: A Systematic Literature Review. (2022). , Saleh ; al Amosh, Hamzeh ; Bazhair, Ayman Hassan.
    In: Sustainability.
    RePEc:gam:jsusta:v:14:y:2022:i:20:p:13475-:d:946666.

    Full description at Econpapers || Download paper

  19. Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice. (2022). Zhou, Shan.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:32:y:2022:i:3:p:315-333.

    Full description at Econpapers || Download paper

  20. Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement. (2022). Shamsuddin, Abul ; He, Rong ; Tang, Qingliang ; Luo, LE.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:62:y:2022:i:1:p:261-298.

    Full description at Econpapers || Download paper

  21. Government Reform, Regulatory Change and Carbon Disclosure: Evidence from Australia. (2021). Rana, Tarek ; Mia, Parvez ; Ferdous, Lutfa Tilat.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2021:i:23:p:13282-:d:692103.

    Full description at Econpapers || Download paper

  22. Understanding Sustainability Reporting in Non-Governmental Organisations: A Systematic Review of Reporting Practices, Drivers, Barriers and Paths for Future Research. (2021). Datt, Rina ; Humphreys, Peter ; Varua, Maria Estela ; Asogwa, Ikenna Elias.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2021:i:18:p:10184-:d:633850.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. AASB, 2019, Climate‐related and other emerging risks disclosures: assessing financial statement materiality using AASB/IASB Practice Statement 2. Available at: https://www.auasb.gov.au/admin/file/content102/c3/AASB_AUASB_Joint_Bulletin_May2019.pdf.
    Paper not yet in RePEc: Add citation now
  2. Albarrak, M. S., M. Elnahass, and A. Salama, 2019, The effect of carbon dissemination on cost of equity, Business Strategy and the Environment 28, 1179–1198.

  3. Ascui, F., and H. Lovell, 2011, As frames collide: making sense of carbon accounting, Accounting, Auditing and Accountability Journal 24, 978–999.

  4. Bebbington, J., and C. Larrinaga‐González, 2008, Carbon trading: accounting and reporting issues, European Accounting Review 17, 697–717.

  5. Borghei, Z., P. Leung, and J. Guthrie, 2018, Voluntary greenhouse gas emission disclosure impacts on accounting‐based performance: Australian evidence, Australasian Journal of Environmental Management 25, 321–338.
    Paper not yet in RePEc: Add citation now
  6. Burritt, R. L., S. Schaltegger, and D. Zvezdov, 2011, Carbon management accounting: explaining practice in leading German companies, Australian Accounting Review 21, 80–98.

  7. Chapple, L., P. M. Clarkson, and D. L. Gold, 2013, The cost of carbon: capital market effects of the proposed Emission Trading Scheme (ETS), Abacus 49, 1–33.

  8. Clarkson, P. M., Y. Li, M. Pinnuck, and G. D. Richardson, 2015, The valuation relevance of greenhouse gas emissions under the European Union Carbon Emissions Trading Scheme, European Accounting Review 24, 551–580.

  9. Cotter, J., and M. M. Najah, 2012, Institutional investor influence on global climate change disclosure practices, Australian Journal of Management 37, 169–187.
    Paper not yet in RePEc: Add citation now
  10. Cumming, G. S., G. Barnes, S. Perz, et al., 2005, An exploratory framework for the empirical measurement of resilience, Ecosystems 8, 975–987.
    Paper not yet in RePEc: Add citation now
  11. Datt, R., L. Luo, and Q. Tang, 2020, Corporate choice of providers of voluntary carbon assurance, International Journal of Auditing 24, 145–162.
    Paper not yet in RePEc: Add citation now
  12. Daugaard, D., 2020, Emerging new themes in environmental, social and governance investing: a systematic literature review, Accounting and Finance 60, 1501–1530.

  13. Dawkins, C., and J. Fraas, 2011, Coming clean: the impact of environmental performance and visibility on corporate climate change disclosure, Journal of Business Ethics 100, 303–322.

  14. Depoers, F., T. Jeanjean, and T. Jérôme, 2016, Voluntary disclosure of greenhouse gas emissions: contrasting the Carbon Disclosure Project and corporate reports, Journal of Business Ethics 134, 445–461.

  15. Eleftheriadis, I. M., and E. G. Anagnostopoulou, 2015, Relationship between corporate climate change disclosures and firm factors, Business Strategy and the Environment 24, 780–789.

  16. Ferreira, J. J. M., C. I. Fernandes, and S. Kraus, 2019, Entrepreneurship research: mapping intellectual structures and research trends, Review of Managerial Science 13, 181–205.

  17. Freedman, M., and B. Jaggi, 2005, Global warming, commitment to the Kyoto Protocol, and accounting disclosures by the largest global public firms from polluting industries, The International Journal of Accounting 40, 215–232.

  18. Freedman, M., and B. Jaggi, 2011, Global warming disclosures: impact of Kyoto Protocol across countries, Journal of International Financial Management and Accounting 22, 46–90.
    Paper not yet in RePEc: Add citation now
  19. Galbreath, J., 2010, Corporate governance practices that address climate change: an exploratory study, Business Strategy and the Environment 19, 335–350.

  20. Green, W., and Q. Li, 2012, Evidence of an expectation gap for greenhouse gas emissions assurance, Accounting, Auditing and Accountability Journal 25, 146–173.

  21. Griffin, P. A., and Y. Sun, 2013, Going green: market reaction to CSRwire news releases, Journal of Accounting and Public Policy 32, 93–113.
    Paper not yet in RePEc: Add citation now
  22. Guenther, E., T. Guenther, F. Schiemann, and G. Weber, 2016, Stakeholder relevance for reporting: explanatory factors of carbon disclosure, Business and Society 55, 361–397.
    Paper not yet in RePEc: Add citation now
  23. Hahn, R., D. Reimsbach, and F. Schiemann, 2015, Organisations, climate change, and transparency, Organization and Environment 28, 80–102.
    Paper not yet in RePEc: Add citation now
  24. Haigh, M., and M. A. Shapiro, 2012, Carbon reporting: does it matter?, Accounting, Auditing and Accountability Journal 25, 105–125.

  25. Haque, S., and C. Deegan, 2010, Corporate climate change‐related governance practices and related disclosures: evidence from Australia, Australian Accounting Review 20, 317–333.

  26. Hassan, O. A. G., and P. Romilly, 2018, Relations between corporate economic performance, environmental disclosure and greenhouse gas emissions: new insights, Business Strategy and the Environment 27, 893–909.

  27. Hoffmann, V. H., and T. Busch, 2008, Corporate carbon performance indicators, Journal of Industrial Ecology 12, 505–520.
    Paper not yet in RePEc: Add citation now
  28. Hopwood, A. G., 2009, Accounting and the environment, Accounting, Organizations and Society 34, 433–439.

  29. Hrasky, S., 2012, Carbon footprints and legitimation strategies: symbolism or action?, Accounting, Auditing and Accountability Journal 25, 174–198.

  30. Jeswani, H. K., W. Wehrmeyer, and Y. Mulugetta, 2008, How warm is the corporate response to climate change? Evidence from Pakistan and the UK, Business Strategy and the Environment 17, 46–60.

  31. Jung, J., K. Herbohn, and P. Clarkson, 2018, Carbon risk, carbon risk awareness and the cost of debt financing, Journal of Business Ethics 150, 1151–1171.

  32. Kim, E.‐H., and T. P. Lyon, 2011, Strategic environmental disclosure: evidence from the DOE's voluntary greenhouse gas registry, Journal of Environmental Economics and Management 61, 311–326.

  33. Kolk, A., and J. Pinkse, 2004, Market strategies for climate change, European Management Journal 22, 304–314.

  34. Kolk, A., and J. Pinkse, 2005, Business responses to climate change: identifying emergent strategies, California Management Review 47, 6–20.
    Paper not yet in RePEc: Add citation now
  35. Kolk, A., D. Levy, and J. Pinkse, 2008, Corporate responses in an emerging climate regime: the institutionalisation and commensuration of carbon disclosure, European Accounting Review 17, 719–745.

  36. Lee, S.‐Y., 2012, Corporate carbon strategies in responding to climate change, Business Strategy and the Environment 21, 33–48.

  37. Lee, S.‐Y., Y.‐S. Park, and R. D. Klassen, 2015, Market responses to firms' voluntary climate change information disclosure and carbon communication, Corporate Social Responsibility and Environmental Management 22, 1–12.

  38. Lemma, T. T., M. Feedman, M. Mlilo, and J. D. Park, 2019, Corporate carbon risk, voluntary disclosure, and cost of capital: South African evidence, Business Strategy and the Environment 28, 111–126.

  39. Levy, D. L., and A. Kolk, 2002, Strategic responses to global climate change: conflicting pressures on multinationals in the oil industry, Business and Politics 4, 275–300.

  40. Lewis, B. W., J. L. Walls, and G. W. S. Dowell, 2014, Difference in degrees: CEO characteristics and firm environmental disclosure, Strategic Management Journal 35, 712–722.
    Paper not yet in RePEc: Add citation now
  41. Liao, L., L. Luo, and Q. Tang, 2015, Gender diversity, board independence, environmental committee and greenhouse gas disclosure, The British Accounting Review 47, 409–424.

  42. Liesen, A., A. G. Hoepner, D. M. Patten, and F. Figge, 2015, Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe, Accounting, Auditing and Accountability Journal 28, 1047–1074.

  43. Linnenluecke, M. K., 2017, Resilience in business and management research: a review of influential publications and a research agenda, International Journal of Management Reviews 19, 4–30.
    Paper not yet in RePEc: Add citation now
  44. Linnenluecke, M. K., M. Marrone, and A. K. Singh, 2020, Conducting systematic literature reviews and bibliometric analyses, Australian Journal of Management 45, 175–194.

  45. Luo, L., Q. Tang, and J. Peng, 2018, The direct and moderating effects of power distance on carbon transparency: an international investigation of cultural value and corporate social responsibility, Business Strategy and the Environment 27, 1546–1557.

  46. Luo, L., Q. Tang, and Y.‐C. Lan, 2013, Comparison of propensity for carbon disclosure between developing and developed countries: a resource constraint perspective, Accounting Research Journal 26, 6–34.

  47. Luo, L., Y.‐C. Lan, and Q. Tang, 2012, Corporate incentives to disclose carbon information: evidence from the CDP Global 500 report, Journal of International Financial Management and Accounting 23, 93–120.
    Paper not yet in RePEc: Add citation now
  48. Matisoff, D. C., D. S. Noonan, and J. J. O'Brien, 2013, Convergence in environmental reporting: assessing the Carbon Disclosure Project, Business Strategy and the Environment 22, 285–305.
    Paper not yet in RePEc: Add citation now
  49. Matsumura, E. M., R. Prakash, and S. C. Vera‐Muñoz, 2014, Firm‐value effects of carbon emissions and carbon disclosures, The Accounting Review 89, 695–724.
    Paper not yet in RePEc: Add citation now
  50. Moussa, T., A. Allam, S. Elbanna, and A. Bani‐Mustafa, 2020, Can board environmental orientation improve US firms' carbon performance? The mediating role of carbon strategy, Business Strategy and the Environment 29, 72–86.

  51. Okereke, C., 2007, An exploration of motivations, drivers and barriers to carbon management, European Management Journal 25, 475–486.

  52. Peters, G. F., and A. M. Romi, 2014, Does the voluntary adoption of corporate governance mechanisms improve environmental risk disclosures? Evidence from greenhouse gas emission accounting, Journal of Business Ethics 125, 637–666.

  53. Rankin, M., C. Windsor, and D. Wahyuni, 2011, An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system, Accounting, Auditing and Accountability Journal 24, 1037–1070.

  54. Reid, E. M., and M. W. Toffel, 2009, Responding to public and private politics: corporate disclosure of climate change strategies, Strategic Management Journal 30, 1157–1178.

  55. SEC, 2010, Commission guidance regarding disclosure related to climate change. Available at: https://www.sec.gov/rules/interp/2010/33‐9106.pdf.
    Paper not yet in RePEc: Add citation now
  56. Simnett, R., M. Nugent, and A. L. Huggins, 2009, Developing an International Assurance Standard on greenhouse gas statements, Accounting Horizons 23, 347–363.
    Paper not yet in RePEc: Add citation now
  57. Solomon, J. F., A. Solomon, S. D. Norton, and N. L. Joseph, 2011, Private climate change reporting: an emerging discourse of risk and opportunity?, Accounting, Auditing and Accountability Journal 24, 1119–1148.

  58. Stanny, E., 2013, Voluntary disclosures of emissions by US firms, Business Strategy and the Environment 22, 145–158.

  59. Stanny, E., and K. Ely, 2008, Corporate environmental disclosures about the effects of climate change, Corporate Social Responsibility and Environmental Management 15, 338–348.

  60. Stechemesser, K., and E. Guenther, 2012, Carbon accounting: a systematic literature review, Journal of Cleaner Production 36, 17–38.
    Paper not yet in RePEc: Add citation now
  61. Sullivan, R., 2009, The management of greenhouse gas emissions in large European companies, Corporate Social Responsibility and Environmental Management 16, 301–309.

  62. Sullivan, R., and A. Gouldson, 2012, Does voluntary carbon reporting meet investors’ needs?, Journal of Cleaner Production 36, 60–67.
    Paper not yet in RePEc: Add citation now
  63. Tang, Q., 2019, Institutional influence, transition management and the demand for carbon auditing: the Chinese experience, Australian Accounting Review 29, 376–394.

  64. Tang, Q., and L. Luo, 2014, Carbon management systems and carbon mitigation, Australian Accounting Review 24, 84–98.

  65. Tauringana, V., and L. Chithambo, 2015, The effect of DEFRA guidance on greenhouse gas disclosure, The British Accounting Review 47, 425–444.

  66. The European Commission, 2019, Guidelines on non‐financial reporting: supplement on reporting climate‐related information. Available at: https://eur‐lex.europa.eu/legal‐content/EN/TXT/?qid=1588727927457&uri=CELEX:52019XC0620(01).
    Paper not yet in RePEc: Add citation now
  67. Weinhofer, G., and V. H. Hoffmann, 2010, Mitigating climate change – how do corporate strategies differ?, Business Strategy and the Environment 19, 77–89.

  68. Widyawati, L., 2020, A systematic literature review of socially responsible investment and environmental social governance metrics, Business Strategy and the Environment 29, 619–637.

  69. World Economic Forum, 2020, The Global Risks Report 2020. Available at: https://www.weforum.org/reports/the‐global‐risks‐report‐2020.
    Paper not yet in RePEc: Add citation now
  70. Zhang, J., X. Yang, and D. Appelbaum, 2015, Toward effective big data analysis in continuous auditing, Accounting Horizons 29, 469–476.
    Paper not yet in RePEc: Add citation now
  71. Ziegler, A., T. Busch, and V. H. Hoffmann, 2011, Disclosed corporate responses to climate change and stock performance: an international empirical analysis, Energy Economics 33, 1283–1294.

Cocites

Documents in RePEc which have cited the same bibliography

  1. Do creditors care about greening in corporations? Do contingencies matter?. (2025). Gerged, Ali Meftah ; Karaman, Abdullah S ; Uyar, Ali.
    In: International Journal of Finance & Economics.
    RePEc:wly:ijfiec:v:30:y:2025:i:2:p:1583-1609.

    Full description at Econpapers || Download paper

  2. The impact mechanism of interactive carbon disclosure on firm value moderated by investors’ online social networks. (2025). Zhu, Jing ; Zhang, Chen ; Sun, Jiaojiao ; Ding, Jiajun.
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:75:y:2025:i:c:s0275531925000273.

    Full description at Econpapers || Download paper

  3. The impact of carbon awareness, country-governance, and innovation on the cost of equity: Evidence from oil and gas firms. (2025). Najaf, Khakan ; Marashdeh, Hazem ; Atayah, Osama F ; el Khoury, Rim ; Nasrallah, Nohade.
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:73:y:2025:i:pb:s0275531924004331.

    Full description at Econpapers || Download paper

  4. Corporate social responsibility disclosure and corporate creditworthiness: Evidence from the UK. (2024). Ftiti, Zied ; Louhichi, Wael ; Kammoun, Sourour ; Jeriji, Maher ; Zenaidi, Amel.
    In: International Journal of Finance & Economics.
    RePEc:wly:ijfiec:v:29:y:2024:i:2:p:1259-1276.

    Full description at Econpapers || Download paper

  5. Environmental, social, and governance performance and enterprise sustainable green innovation: Evidence from China. (2024). Liu, Zhonglu ; Fan, Youqing ; Bai, Tonghuan ; Sun, Haibo.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:31:y:2024:i:4:p:3633-3650.

    Full description at Econpapers || Download paper

  6. The impact of declarative and interactive carbon disclosure on firm value: complements or substitutes?. (2024). Ji, Yuanpu ; Zhao, Jingsong ; Wang, Wenjun ; Zhang, Chen ; Zhu, Jing.
    In: Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development.
    RePEc:spr:endesu:v:26:y:2024:i:5:d:10.1007_s10668-023-04215-8.

    Full description at Econpapers || Download paper

  7. The Influence of ESG Performance on Corporate Value: An Empirical Analysis of Chinese A-Share Listed Sports Companies. (2024). Yi, Wenyu ; Yang, Qian.
    In: SAGE Open.
    RePEc:sae:sagope:v:14:y:2024:i:2:p:21582440241249892.

    Full description at Econpapers || Download paper

  8. Influence of Cultural and Environmental Values of CEOs on Greenhouse Gas Emission Intensity. (2024). Cao, Ngan D ; Albarrak, Mohammed S ; Aljughaiman, Abdullah A ; Almulhim, Abdulateif A.
    In: Sustainability.
    RePEc:gam:jsusta:v:16:y:2024:i:2:p:913-:d:1323507.

    Full description at Econpapers || Download paper

  9. Self-regulation for responsible banking and ESG disclosure scores: Is there a link?. (2024). Manos, Ronny ; Finger, Maya ; Boukai, Haim.
    In: Journal of International Financial Markets, Institutions and Money.
    RePEc:eee:intfin:v:97:y:2024:i:c:s1042443124001458.

    Full description at Econpapers || Download paper

  10. The impact of digital carbon communication on market response to carbon disclosure: The moderating effects of external supervision. (2024). Zhu, Jing ; Zhao, Jingsong ; Sun, Jiaojiao ; Zhang, Chen.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:67:y:2024:i:pb:s1544612324009814.

    Full description at Econpapers || Download paper

  11. Effect of the sci-tech finance pilot policy on corporate environmental information disclosure—moderating role of green credit. (2024). Xin, Zijun ; Wang, Yifeng ; Zhao, Guomeng.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:62:y:2024:i:pb:s1544612324002071.

    Full description at Econpapers || Download paper

  12. Ecological risk management: Effects of carbon risk on firm innovation investment. (2024). Yang, Tianle ; Goodell, John W ; Li, Fangmin ; Du, Anna Min.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:95:y:2024:i:pb:s1057521924004460.

    Full description at Econpapers || Download paper

  13. “Carbon” boards and transition risk: Explicit and implicit exposure implications for total stock returns and dividends payouts. (2024). Xepapadeas, Anastasios ; Guastella, Gianni ; Pareglio, Stefano ; Borghesi, Simone ; Mazzarano, Matteo.
    In: Energy Economics.
    RePEc:eee:eneeco:v:137:y:2024:i:c:s0140988324004870.

    Full description at Econpapers || Download paper

  14. Government certified environmental labels and trade credit: Evidence from green factories. (2024). Li, Panni ; Yao, Shouyu ; Fan, Lin ; Yin, Shihao ; Du, Huibin.
    In: Economics Letters.
    RePEc:eee:ecolet:v:244:y:2024:i:c:s0165176524004920.

    Full description at Econpapers || Download paper

  15. Greenwashing, carbon emission, and ESG. (2024). Au Yong, Hue Hwa ; Kyaw, Khine ; Treepongkaruna, Sirimon ; Thomsen, Steen.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:33:y:2024:i:8:p:8526-8539.

    Full description at Econpapers || Download paper

  16. A dynamic framework to align company climate reporting and action with global climate targets. (2024). Heidrich, Oliver ; Elnahass, Marwa ; Amezaga, Jaime ; Browne, Anthony ; Christy, Anna.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:33:y:2024:i:4:p:3103-3128.

    Full description at Econpapers || Download paper

  17. Corporate scope 3 carbon emission reporting as an enabler of supply chain decarbonization: A systematic review and comprehensive research agenda. (2024). Hettler, Maximilian ; Grafvlachy, Lorenz.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:33:y:2024:i:2:p:263-282.

    Full description at Econpapers || Download paper

  18. Water risk and financial analysts information environment: Empirical evidence from China. (2024). Zhou, Ziting ; Su, Kun ; Liu, KE ; An, Hui.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:33:y:2024:i:2:p:1265-1304.

    Full description at Econpapers || Download paper

  19. Twitter carbon information and cost of equity: the moderating role of environmental performance. (2023). Cao, Ngan Duong ; Albarrak, Mohammed S ; Salama, Aly ; Aljughaiman, Abdullah A.
    In: Eurasian Business Review.
    RePEc:spr:eurasi:v:13:y:2023:i:3:d:10.1007_s40821-022-00225-0.

    Full description at Econpapers || Download paper

  20. How Does Firm ESG Performance Impact Financial Constraints? An Experimental Exploration of the COVID-19 Pandemic. (2023). Dong, YU ; Zhang, Dongyang ; Wang, Cao.
    In: The European Journal of Development Research.
    RePEc:pal:eurjdr:v:35:y:2023:i:1:d:10.1057_s41287-021-00499-6.

    Full description at Econpapers || Download paper

  21. Exploring the Interplay between Sustainability and Debt Costs in an Emerging Market: Does Financial Distress Matter?. (2023). al Barrak, Thamir ; Albarrak, Mohammed ; Chebbi, Kaouther ; Aljughaiman, Abdullah A.
    In: Sustainability.
    RePEc:gam:jsusta:v:15:y:2023:i:12:p:9273-:d:1166566.

    Full description at Econpapers || Download paper

  22. Mapping the relationship between social media usage and organizational performance: A meta-analysis. (2023). Liu, Zhenyuan ; Tse, Ying Kei ; Han, Shuihua ; Geng, Ruoqi.
    In: Technological Forecasting and Social Change.
    RePEc:eee:tefoso:v:187:y:2023:i:c:s0040162522007740.

    Full description at Econpapers || Download paper

  23. Carbon emissions, carbon disclosure and organizational performance. (2023). Liu, Yang Stephanie ; Zhou, Xiaoyan ; Kakabadse, Nada ; Yang, Jessica Hong.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:90:y:2023:i:c:s1057521923003629.

    Full description at Econpapers || Download paper

  24. Carbon disclosure policy, external financing needs and the cost of capital: Does financial market quality matter?. (2023). Hermes, Niels ; Gonenc, Halit ; Rehman, Atiqa.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:32:y:2023:i:8:p:5854-5872.

    Full description at Econpapers || Download paper

  25. Financial effects of carbon risk and carbon disclosure: A review. (2023). Wang, Qingxia.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:63:y:2023:i:4:p:4175-4219.

    Full description at Econpapers || Download paper

  26. Factors influencing the carbon emissions disclosure in basic and chemical industrial companies listed on the IDX in 2016-2019. (2022). Utami, Meilani Devi.
    In: International Journal of Research in Business and Social Science (2147-4478).
    RePEc:rbs:ijbrss:v:11:y:2022:i:9:p:193-204.

    Full description at Econpapers || Download paper

  27. Heterogeneous Firms and Benefits of ESG Disclosure: Cost of Debt Financing in an Emerging Market. (2022). Montecinos-Pearce, Alejandro ; Lavin, Jaime F.
    In: Sustainability.
    RePEc:gam:jsusta:v:14:y:2022:i:23:p:15760-:d:985242.

    Full description at Econpapers || Download paper

  28. The effect of annual report narratives on the cost of capital in the Middle East and North Africa: A machine learning approach. (2022). Hussainey, Khaled ; Mousa, Gehan A.
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:62:y:2022:i:c:s0275531922000630.

    Full description at Econpapers || Download paper

  29. Climate reputation risk and abnormal returns in the stock markets: A focus on large emitters. (2022). Xepapadeas, Anastasios ; Pareglio, Stefano ; Mazzarano, Matteo ; Guastella, Gianni.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:84:y:2022:i:c:s1057521922003155.

    Full description at Econpapers || Download paper

  30. Between saying and doing, in the end there is the cost of capital: Evidence from the energy sector. (2022). Russo, Angeloantonio ; Schena, Rosamartina ; Morrone, Domenico ; Conte, Danilo ; Bussoli, Candida.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:31:y:2022:i:1:p:390-402.

    Full description at Econpapers || Download paper

  31. Extending the benefits of ESG disclosure: The effect on the cost of debt financing. (2021). Raimo, Nicola ; Mariani, Massimo ; Zito, Marianna ; Vitolla, Filippo ; Caragnano, Alessandra.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:28:y:2021:i:4:p:1412-1421.

    Full description at Econpapers || Download paper

  32. Effects of Carbon Emissions, Environmental Disclosures and CSR Assurance on Cost of Equity in Emerging Markets. (2021). Garzon-Jimenez, Renato ; Zorio-Grima, Ana.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2021:i:2:p:696-:d:479325.

    Full description at Econpapers || Download paper

  33. Government Environmental Pressure and Market Response to Carbon Disclosure: A Study of the Early Chinese ETS Implementation. (2021). Kim, Saerona ; Jin, Ling ; Choi, Jun-Hyeok ; Yang, Dong-Hoon.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2021:i:24:p:13532-:d:696927.

    Full description at Econpapers || Download paper

  34. The Impact of CSR/ESG Reporting on the Cost of Capital: An Example of US Healthcare Entities. (2021). Lopatka, Pawel ; Tluczak, Agnieszka ; Piechocka-Kaluzna, Agnieszka.
    In: European Research Studies Journal.
    RePEc:ers:journl:v:xxiv:y:2021:i:special3:p:679-690.

    Full description at Econpapers || Download paper

  35. The Impact of CSR/ESG Reporting on the Cost of Capital: An Example of US Healthcare Entities. (2021). Lopatka, Pawel ; Tluczak, Agnieszka ; Piechocka-Kaluzna, Agnieszka.
    In: European Research Studies Journal.
    RePEc:ers:journl:v:xxiv:y:2021:i:special2-part1:p:679-690.

    Full description at Econpapers || Download paper

  36. The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries. (2021). Jiang, Yan ; Shao, Xiaorui ; Luo, LE ; Xu, Jianfeng.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:17:y:2021:i:3:s1815566921000370.

    Full description at Econpapers || Download paper

  37. International variations in ESG disclosure – Do cross-listed companies care more?. (2021). Yu, Ellen Pei-Yi ; van Luu, Bac.
    In: International Review of Financial Analysis.
    RePEc:eee:finana:v:75:y:2021:i:c:s1057521921000740.

    Full description at Econpapers || Download paper

  38. Carbon Boards and Transition Risk: Explicit and Implicit exposure implications for Total Stock Returns and Dividend Payouts. (2021). Xepapadeas, Anastasios ; Pareglio, Stefano ; Mazzarano, Matteo ; Guastella, Gianni.
    In: DISCE - Working Papers del Dipartimento di Politica Economica.
    RePEc:ctc:serie5:dipe0023.

    Full description at Econpapers || Download paper

  39. Green bonds, sustainable development and environmental policy in the European Union carbon market. (2021). Leitão, João ; Ferreira, Joaquim ; Leitao, Joao ; Gonzalez, Ernesto Santibanez.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:30:y:2021:i:4:p:2077-2090.

    Full description at Econpapers || Download paper

  40. Mandatory disclosure, greenhouse gas emissions and the cost of equity capital: UK evidence of a U‐shaped relationship. (2021). Elheddad, Mohamed ; Matthews, Lane ; Gerged, Ali Meftah.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:30:y:2021:i:2:p:908-930.

    Full description at Econpapers || Download paper

  41. Carbon disclosure: a systematic literature review. (2021). Borghei, Zahra.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:61:y:2021:i:4:p:5255-5280.

    Full description at Econpapers || Download paper

  42. Carbon emissions and the cost of debt in the eurozone: The role of public policies, climate‐related disclosure and corporate governance. (2020). Palea, Vera ; Drogo, Federico.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:29:y:2020:i:8:p:2953-2972.

    Full description at Econpapers || Download paper

  43. The how and why of integrated reporting in a public health care organization: The stakeholders perspective. (2020). Marasca, Stefano ; Montanini, Lucia ; Cerioni, Eva ; D'Andrea, Alessia.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:29:y:2020:i:4:p:1714-1722.

    Full description at Econpapers || Download paper

  44. Carbon disclosure and financial performance: UK environmental policy. (2020). Elnahass, Marwa ; Alsaifi, Khaled ; Salama, Aly.
    In: Business Strategy and the Environment.
    RePEc:bla:bstrat:v:29:y:2020:i:2:p:711-726.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-09-25 18:29:45 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 3 2024. Contact: Jose Manuel Barrueco.