In recent times, the expectations of stakeholders toward the information provided by companies are rapidly expanding. Various categories of stakeholders are interested in knowing the impacts that the actions of companies have not only on the economic and financial performance but also on social and environmental aspects. In this, context, the concept of sustainability has become central to the disclosure of companies. In recent years, within sustainability disclosure, the environment is an aspect gaining progressively importance (Gray et al., 1995; Patten, 2002; Prado-Lorenzo et al., 2008, 2009). Many aspects of the environment deserve attention in firms’ disclosure, e.g., biodiversity, water, natural resources, energy, and climate change. Among them, the latter is the subject of particular attention. Climate change is believed to be caused by CO2 and other greenhouse gas (GHG) emissions. In this context, a relevant role is played by the Kyoto Protocol of the United Nations Framework Convention on Climate Change, signed in 1997. It aims at sinking GHG emissions and moving the costs related to climate change from citizens of deprived countries producing a lower level of polluting emissions to the firms producing them.
Sustainability and Greenhouse Gas Emissions Disclosure: A Systematic Literature Review About Empirical Studies
Puntillo Pina;
2022-01-01
Abstract
In recent times, the expectations of stakeholders toward the information provided by companies are rapidly expanding. Various categories of stakeholders are interested in knowing the impacts that the actions of companies have not only on the economic and financial performance but also on social and environmental aspects. In this, context, the concept of sustainability has become central to the disclosure of companies. In recent years, within sustainability disclosure, the environment is an aspect gaining progressively importance (Gray et al., 1995; Patten, 2002; Prado-Lorenzo et al., 2008, 2009). Many aspects of the environment deserve attention in firms’ disclosure, e.g., biodiversity, water, natural resources, energy, and climate change. Among them, the latter is the subject of particular attention. Climate change is believed to be caused by CO2 and other greenhouse gas (GHG) emissions. In this context, a relevant role is played by the Kyoto Protocol of the United Nations Framework Convention on Climate Change, signed in 1997. It aims at sinking GHG emissions and moving the costs related to climate change from citizens of deprived countries producing a lower level of polluting emissions to the firms producing them.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.