Disclosure on climate change

analysing the UK ETS effects

Research output: Contribution to journalArticle

15 Citations (Scopus)
4 Downloads (Pure)

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 languageEnglish
Pages (from-to)227-240
Number of pages14
JournalAccounting Forum
Volume38
Issue number4
Early online date27 Oct 2014
DOIs
Publication statusPublished - 1 Dec 2014

Fingerprint

Climate change
Disclosure
Emissions trading scheme
Longitudinal study
Content analysis

Keywords

  • disclosure
  • climate change
  • UK ETS and New Institutional Sociology

Cite this

Disclosure on climate change : analysing the UK ETS effects. / de Aguiar, Thereza Raquel Sales; Bebbington, Jan.

In: Accounting Forum, Vol. 38, No. 4, 01.12.2014, p. 227-240.

Research output: Contribution to journalArticle

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