Disclosure on climate change: Analysing the UK ETS effects

Thereza Raquel Sales De Aguiar; Jan Bebbington

doi:10.1016/j.accfor.2014.10.002

Disclosure on climate change: Analysing the UK ETS effects

Thereza Raquel Sales De Aguiar
, Jan Bebbington

Accounting

Research output: Contribution to journal › Article › peer-review

19 Citations (Scopus)

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.

Original language	English
Pages (from-to)	227-240
Number of pages	14
Journal	Accounting Forum
Volume	38
Issue number	4
DOIs	https://doi.org/10.1016/j.accfor.2014.10.002
Publication status	Published - 27 Oct 2014

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 13 Climate Action

Keywords

Disclosure
Climate change
UK ETS and New Institutional Sociology

Access to Document

10.1016/j.accfor.2014.10.002Licence: None: All rights reserved

https://doi.org/10.1016/j.accfor.2014.10.002Licence: None: All rights reserved

Cite this

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AB - 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.

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KW - UK ETS and New Institutional Sociology

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Disclosure on climate change: Analysing the UK ETS effects

Abstract

UN SDGs

Keywords

Access to Document

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Cite this