Greenhouse gas emissions, corporate environmental policy and disclosure.

Hassan, Omaima

Abstract

This study explores whether and how corporate environmental policies (CEPs) influence greenhouse gas emissions intensity (GHG) and/or voluntary environmental disclosure (CED). This study is important for two reasons: 1) If corporate environmental policies are proven to be effective in tackling environmental issues, protecting the natural environment, and enhancing corporate transparency, then less or no regulatory intervention would be needed. 2) Prior empirical literature on the effect of environmental legislations and international frameworks on corporate environmental performance have reported mixed results, which implies that regulatory intervention might not be always effective in tackling environmental issues, protecting the natural environment, and enhancing corporate transparency.

Citation

HASSAN, O. 2019. Greenhouse gas emissions, corporate environmental policy and disclosure. Presented at the 42nd Annual congress of the European Accounting Association (EAA 2019), 29-31 May 2019, Paphos, Cyprus.

• Presentation Conference Type: Presentation / Talk
• Conference Name: 42nd Annual congress of the European Accounting Association (EAA 2019)
• Start Date: May 29, 2019
• End Date: May 31, 2019
• Deposit Date: Nov 15, 2021
• Publicly Available Date: Jul 19, 2022
• Peer Reviewed: Peer Reviewed
• Keywords: Financial disclosure; Corporate social responsibility; Business and the environment; CO2 emissions; Environmental policy
• Public URL: https://rgu-repository.worktribe.com/output/1464960