The DOI matches its Crossref record; 24 of the 24 references it cites were found in a registry or an index.
Corporate environmental disclosures about the effects of climate change
Abstract
We examine factors associated with the US S&P 500 firms' decisions to disclose information about the current and projected effects of climate change to institutional investors. Through the Carbon Disclosure Project, 315 institutional investors representing 41 trillion USD in assets asked the largest public firms to respond to a questionnaire about climate change. We explore whether firms' disclosures directed specifically to institutional investors are related to factors that have been found to explain voluntary disclosures to investors in general. In particular, we consider factors related to the level of scrutiny, since extant literature predicts that the cost of not disclosing increases with level of scrutiny. We find that size, previous disclosures and foreign sales are related to whether firms disclose information about climate change requested by institutional investors through the Carbon Disclosure Project. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment.
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“Approaches used in this field include: natural language processing techniques for identifying climate risks and investment opportunities in disclosures made by companies [254,442,498,752] as well as for analyzing the evolution of climate coverage in the media to dynamically hedge climate change risk [221]; econometric approaches for developing arbitrage strategies that take advantage of the carbon”
From Tackling climate change with machine learning (2023) · cites this paper as [752]
Citations
Cites
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- Greene WH., 2008, Econometric Analysis
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Items 501–512 of 512
Dong, Y., & Wu, Y. (2026) · Sustainability · doi:10.3390/su18104950
Environmental Responsibility and Financial Performance: The Mediating Role of Sales in Korean Firms
García, A., & Lee, S. (2026) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.70672
García, A., & Reyna, J. M. S. M. (2026) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.70704
Unveiling the knowledge structure of carbon disclosure: A longitudinal bibliometric study
Khurana, S., & Garg, M. C. (2026) · SN Business & Economics · doi:10.1007/s43546-026-01197-3
The role of sustainability committee and sustainability report quality in carbon emission disclosure
Budianto, Setiawan, D., Widarjo, W., & Arifin, T. (2026) · Journal of Multiperspectives on Accounting Literature · doi:10.22219/jameela.v4i2.44941
Riyath, M. I. M., & Maurya, S. (2026) · Environmental footprints and eco-design of products and processes · doi:10.1007/978-3-032-30298-4_10
Budianto, Setiawan, D., Widarjo, W., & Arifin, T. (2026) · Accounting Analysis Journal · doi:10.15294/aaj.v15i1.41486
Huynh, H. D., Pham, T. L., & Nguyen, P. B. A. (2026) · Asia-Pacific Journal of Accounting & Economics · doi:10.1080/16081625.2026.2736827
When public money speaks: local government special bonds and corporate green innovation in China
Chen, H. H., & Wang, J. (2026) · Applied Economics · doi:10.1080/00036846.2026.2740216
Keeley, A. R., Xie, J., Fujii, H., & Managi, S. (2026) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.71080
Saifullahi, M. A., Audi, A. M., Zakari, M., & Hassan, S. U. (2015) · Nigerian Journal of Accounting Research · doi:10.67203/njar.2015.jyg7ywcf
Boards of Directors and Voluntary Carbon Disclosure: Evidence From Italy
Tsipas, F., & López‐Iturriaga, F. J. (2026) · Business Strategy and the Environment · doi:10.1002/bse.71742
Metadata
- Authors
- Stanny, E., & Ely, K.
- Affiliations
- Sonoma State University (US)
- Corresponding author
- Stanny, Elizabeth
- ORCID
- Stanny, Elizabeth
- Venue
- Corporate Social Responsibility and Environmental Management
- Publisher
- Wiley
- Published
- 2008-10-23
- Volume
- 15
- Issue
- 6
- Pages
- 338-348
- ISSN
- 1535-3958 (ISSN-L)
- 1535-3966
- OpenAlex
- W2080820493
- Cited by
- 512
- References
- 24
- Citations by year
- 2026: 20 · 2025: 38 · 2024: 41 · 2023: 48 · 2022: 45 · 2021: 42 · 2020: 43 · 2019: 35 · 2018: 31 · 2017: 25 · 2016: 23 · 2015: 29 · 2014: 17 · 2013: 27 · 2012: 22
- FWCI
- 26.40
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- Corporate Social Responsibility and Environmental Management (publishedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Social Responsibility Reporting
- Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
- Social Sciences › Business, Management and Accounting › Marketing › Environmental Sustainability in Business
- Keywords
- corporate environmental disclosure, climate change disclosure, institutional investors, Carbon Disclosure Project, voluntary disclosure, disclosure costs, scrutiny, firm size, export sales, S&P 500 firms
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