Disclosure on climate change: analysing the UK ETS effects

de Aguiar, T. R. S. and Bebbington, J. (2014) Disclosure on climate change: analysing the UK ETS effects. Accounting Forum, 38(4), pp. 227-240. (doi: 10.1016/j.accfor.2014.10.002)

Abstract

The objective of this paper is to explore the nature of disclosure on climate change in annual and standalone reports of organisations who took part in the UK Emissions Trading Scheme (UK ETS). This article uses content analysis to codify disclosure in order to compare disclosure in different media as well as the possible effect that membership in an emissions trading scheme may have had on reporting. The results suggest the UK ETS was associated with differences in disclosure. This study contributes to the literature by providing a longitudinal study in two disclosure media in the UK ETS context.

• Item Type: Articles
• Status: Published
• Refereed: Yes
• Glasgow Author(s) Enlighten ID: Sales de Aguiar, Dr Thereza Raquel
• Authors: de Aguiar, T. R. S., and Bebbington, J.
• College/School: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Journal Name: Accounting Forum
• Publisher: Elsevier
• ISSN: 0155-9982
• ISSN (Online): 1467-6303
• Copyright Holders: Copyright © 2014 Elsevier Ltd.
• First Published: First published in Accounting Forum 38(4):227-240
• Publisher Policy: Reproduced in accordance with the copyright policy of the publisher