Firm Characteristics and the voluntary disclosure of Climate Change and Greenhouse Gas information
Authors: Chithambo
Journal: International Journal of Energy and Statistics
Volume: 1
Issue: 3
Abstract:The paper investigated the firm determinants of voluntary GHG emissions disclosures in an environment of less public appetite for enforcement using a sample of FTSE350 companies listed on London Stock Exchange for the period 2008–2011. The findings from the panel fixed effects model suggest that firm size and its related capital structure determine the extent to which corporations engage in voluntary disclosures of GHG emissions and practices. There was also evidence of disclosures increasing over time but profitability and liquidity had no significant influence. These findings are of importance to policy makers grappling with viable energy and climate change policy alternatives to get firms on board towards building a sustainable carbon constrained economy
Read More: http://www.worldscientific.com/doi/abs/10.1142/S2335680413500117?journalCode=ijes
Source: Manual