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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Research works printed but not linked: 1
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Cited by
Sorted by citations
Hahn, R., & Kühnen, M. (2013) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2013.07.005 · Cited by 1,775
Firm-value effects of carbon emissions and carbon disclosures
Matsumura, E. M., Prakash, R., & Vera-Muñoz, S. C. (2014) · The Accounting Review · doi:10.2308/accr-50629 · Cited by 1,681
Ben‐Amar, W., Chang, M., & McIlkenny, P. (2015) · Journal of Business Ethics · doi:10.1007/s10551-015-2759-1 · Cited by 1,242
Ilhan, E., Sautner, Z., & Vilkov, G. (2021) · The Review of Financial Studies · doi:10.1093/rfs/hhaa071 · Cited by 1,136
Brooks, C., & Oikonomou, I. (2017) · The British Accounting Review · doi:10.1016/j.bar.2017.11.005 · Cited by 941
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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