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^* (Corresponding Author)

^*Corresponding author for this work

Accountancy & Finance, Accountancy

University of St Andrews

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

39 Citations (Scopus)

10 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 language	English
Pages (from-to)	227-240
Number of pages	14
Journal	Accounting Forum
Volume	38
Issue number	4
Early online date	27 Oct 2014
DOIs	https://doi.org/10.1016/j.accfor.2014.10.002
Publication status	Published - 1 Dec 2014

Keywords

disclosure
climate change
UK ETS and New Institutional Sociology

UN SDGs

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

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10.1016/j.accfor.2014.10.002Licence: Unspecified

Accepted Manuscript
© 2016. This manuscript version is made available under the CC-BY-NC-ND 4.0 license http://creativecommons.org/licenses/by-nc-nd/4.0/
Accepted author manuscript, 292 KBLicence: CC BY-NC-ND

Thereza Sales de Aguiar
- Business School, Centre for Governance, Accountability, and Sustainability (GAS)
- Business School, Accountancy & Finance, Accountancy - Senior Lecturer
Person: Academic

Cite this

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title = "Disclosure on climate change: analysing the UK ETS effects",

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.",

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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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Disclosure on climate change: analysing the UK ETS effects

Abstract

Keywords

UN SDGs

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Thereza Sales de Aguiar

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