Does voluntary carbon reporting meet investors' needs?

By Rory Sullivan, A. Gouldson. 2012

187 citations recorded by the source corpus.

Subfields: Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/946933f445e63d9e563fbe1f64427a69f1abefe3

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Citations in the corpus

Corporate Carbon and Financial Performance: A Meta‐analysis (2018, methodology): “Even though an increasing number of companies report information on their climate change strategy and carbon performance, investors cannot readily use this information for investment decision-making (Sullivan and Gouldson 2012).”
The Governance of Corporate Responses to Climate Change: An International Comparison (2017, background): “…greenhouse gas emissions and management practices, the variations in the scope, coverage and consistency of these disclosures continue to make it very difficult to compare corporate performance either over time or with other companies (Gouldson and Sullivan, 2007; Sullivan and Gouldson, 2012).”
The impact of carbon disclosure mandates on emissions and financial operating performance (2020, background): “27 Examining voluntary carbon disclosure in the UK retail sector, Sullivan and Gouldson (2012) indicate that voluntary disclosure limits investors’ ability to assess corporate climate performance due to different scopes of reporting and inconsistencies in the information being reported.”
Carbon disclosure, emission intensity and cost of equity capital: multi‐country evidence (2019, unknown): “Some studies focus on the impacts of climate change and question the usefulness of voluntary disclosure regarding carbon performance for investors’ decision making (Sullivan and Gouldson, 2012; Depoers et al., 2016; Griffin et al., 2017; Luo, 2017).”
Market valuation of greenhouse gas emissions under a mandatory reporting regime: Evidence from the UK (2017, methodology): “& Pinkse, 2008; Stanny & Ely, 2008; Sullivan & Gouldson, 2012).”
Exploring the determinants and long-term performance outcomes of corporate carbon strategies (2017, methodology): “…þ P2 i¼1 Coi;t pCt BMt (2) For the analysis of change in CarbPerf between 2008 and 2013, the percentage change of each CarbPerf indicator was calculated providing a robust measure for comparing companies across sectors and performance over time (Hart and Ahuja,1996; Sullivan and Gouldson, 2012).”