Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries

By M. Freedman, B. Jaggi. 2005

483 citations recorded by the source corpus.

Subfields: Accounting, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/02113d2ff1fd57e590d311aa4dcd280f8bbe1e54

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Citations in the corpus

The nature, use and impression management of graphs in social and environmental accounting (2011, background): “The social and environmental literature shows the key importance of high impact and low impact industrial sectors on the nature and extent of environmental disclosure (for example, Campbell, 2003; Freedman & Jaggi, 2005; Gao, Heravi, & Xiao, 2005; Hackston & Milne, 1996).”
An Investigation of Voluntary Corporate Greenhouse Gas Emissions Reporting in a Market Governance System: Australian Evidence (2011, methodology): “Where companies disclose GHG emissions information, the extent and credibility of that disclosure is measured using a disclosure index (see also Prado-Lorenzo et al., 2009; Clarkson et al., 2008; Stanny and Ely, 2008; Freedman and Jaggi, 2005).”
Reverse-selective polymeric membranes for gas separations (2013, background): “characterized the gas and water transport properties of sol-derived organic–inorganic membranes [2].”
Factors influencing the disclosure of greenhouse gas emissions in companies world‐wide (2009, methodology): “Furthermore, the fact that the best reporting practices on greenhouse gas emissions are found in those companies whose headquarters are located in countries, which have approved or adhered to the Kyoto Protocol is consistent with the results obtained by Freedman and Jaggi (2005).”
Low-Carbon City Construction and Corporate Carbon Reduction Performance: Evidence From a Quasi-Natural Experiment in China (2021, background): “…into account the firms’ financial characteristics that affect corporate climate-change strategies, such as firm size (Size), firm leverage (Leverage) (Firth et al., 2008), and firm profitability (ROA) (Clarkson et al., 2010; Freedman & Jaggi, 2005) impact on corporate carbon reduction performance.”
The influence of culture and corporate governance on corporate social responsibility disclosure: A cross country analysis (2018, background): “Researchers have documented that CSR disclosures are associated with the role of the board of directors (Fuente et al., 2017) and the CSR board committee (Eberhardt-Toth, 2017). The presence of an environmental committee shows a company’s concern with regards to their environmental reputation (Neu e”
Association between firm characteristics and corporate voluntary disclosure: evidence from Turkish listed companies (2013, background): “The most frequently used ones are agency theory, signalling theory, legitimacy theory, and stakeholder theory (Cooke, 1989; Freedman & Jaggi, 2005; Healy & Palepu, 2001; Hossain, Perera & Abdul Rahman, 1995; Marston, 2003; Marston & Polei, 2004; Naser et al., 2006; Oyelere, Laswad & Fisher, 2003;…”
Harmonization in CSR Reporting (2011, background): “…their participation in voluntary agreements and the achievement on the targets related to those agreements; and the size of their engagement in either emissions trading schemes or carbon reducing projects (for related measurement instruments see Freedman and Jaggi 2005; Kolk and Pinkse 2005).”
The effect of DEFRA guidance on greenhouse gas (2014, methodology): “…of the time effects showed that the change in GHG Our ﬁ nding on the effect of the 2009 DEFRA guidance is consistent with prior studies, for example Freedman and Jaggi (2005), whose investigation found that ﬁ rms operating in Kyoto-ratifying countries made more disclosures than their counterparts…”