- 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
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.
Ascui, F., and H. Lovell, 2011, As frames collide: making sense of carbon accounting, Accounting, Auditing and Accountability Journal 24, 978–999.
Bebbington, J., and C. Larrinaga‐González, 2008, Carbon trading: accounting and reporting issues, European Accounting Review 17, 697–717.
- 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
Burritt, R. L., S. Schaltegger, and D. Zvezdov, 2011, Carbon management accounting: explaining practice in leading German companies, Australian Accounting Review 21, 80–98.
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.
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.
- 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
- 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
- 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
Daugaard, D., 2020, Emerging new themes in environmental, social and governance investing: a systematic literature review, Accounting and Finance 60, 1501–1530.
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.
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.
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.
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.
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.
- 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
Galbreath, J., 2010, Corporate governance practices that address climate change: an exploratory study, Business Strategy and the Environment 19, 335–350.
Green, W., and Q. Li, 2012, Evidence of an expectation gap for greenhouse gas emissions assurance, Accounting, Auditing and Accountability Journal 25, 146–173.
- 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
- 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
- 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
Haigh, M., and M. A. Shapiro, 2012, Carbon reporting: does it matter?, Accounting, Auditing and Accountability Journal 25, 105–125.
Haque, S., and C. Deegan, 2010, Corporate climate change‐related governance practices and related disclosures: evidence from Australia, Australian Accounting Review 20, 317–333.
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.
- 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
Hopwood, A. G., 2009, Accounting and the environment, Accounting, Organizations and Society 34, 433–439.
Hrasky, S., 2012, Carbon footprints and legitimation strategies: symbolism or action?, Accounting, Auditing and Accountability Journal 25, 174–198.
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.
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.
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.
Kolk, A., and J. Pinkse, 2004, Market strategies for climate change, European Management Journal 22, 304–314.
- 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
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.
Lee, S.‐Y., 2012, Corporate carbon strategies in responding to climate change, Business Strategy and the Environment 21, 33–48.
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.
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.
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.
- 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
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.
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.
- 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
Linnenluecke, M. K., M. Marrone, and A. K. Singh, 2020, Conducting systematic literature reviews and bibliometric analyses, Australian Journal of Management 45, 175–194.
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.
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.
- 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
- 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
- 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
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.
Okereke, C., 2007, An exploration of motivations, drivers and barriers to carbon management, European Management Journal 25, 475–486.
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.
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.
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.
- 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
- 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
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.
Stanny, E., 2013, Voluntary disclosures of emissions by US firms, Business Strategy and the Environment 22, 145–158.
Stanny, E., and K. Ely, 2008, Corporate environmental disclosures about the effects of climate change, Corporate Social Responsibility and Environmental Management 15, 338–348.
- 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
Sullivan, R., 2009, The management of greenhouse gas emissions in large European companies, Corporate Social Responsibility and Environmental Management 16, 301–309.
- 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
Tang, Q., 2019, Institutional influence, transition management and the demand for carbon auditing: the Chinese experience, Australian Accounting Review 29, 376–394.
Tang, Q., and L. Luo, 2014, Carbon management systems and carbon mitigation, Australian Accounting Review 24, 84–98.
Tauringana, V., and L. Chithambo, 2015, The effect of DEFRA guidance on greenhouse gas disclosure, The British Accounting Review 47, 425–444.
- 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
Weinhofer, G., and V. H. Hoffmann, 2010, Mitigating climate change – how do corporate strategies differ?, Business Strategy and the Environment 19, 77–89.
Widyawati, L., 2020, A systematic literature review of socially responsible investment and environmental social governance metrics, Business Strategy and the Environment 29, 619–637.
- 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
- 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
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.