Transitioning to a low‐carbon economy will entail sweeping transformations of energy and
economic systems. A growing research body has raised concerns about the effect of such …

In the face of global systemic risks brought about by climate change, government
organizations, civil societies, and enterprises globally have begun standardizing and …

The role of European businesses in addressing environmental issues and climate change
has taken center stage with the European Green Deal. With increasing attention to the effect …

Carbon risk has generated significant adverse impacts on firms, investors and other
stakeholders. Carbon disclosure may provide market participants with information to …

Carbon information is becoming more and more important in the decision making of
stakeholders, but there is growing concern regarding the reliability of corporate carbon …

This article examines the relationship between the level of voluntary carbon disclosure
(VCD) and carbon emission performance and how the institutional context influences this …

This paper examines the effects of disclosing greenhouse gas (GHG) information
mandatorily on the cost of equity capital (COC) using a longitudinal unbalanced panel …

This study examines how carbon performance affects carbon disclosure and how carbon
disclosure affects financial performance. With a sample of global firms, the study analyses …

The study examines the interplay among corporate carbon risk, voluntary disclosure, and
cost of capital within the context of South Africa, a “rising power” in the climate policy debate …

This paper examined the content and determinants of greenhouse gas (GHG) emission
disclosure practices. This study found that the number of firms disclosed is increased from …