Climate Change and Mandatory Carbon Reporting: Impacts on Business Process and Performance

• Published in: Business strategy and the environment Vol. 27; no. 4; pp. 437 - 455
• Main Authors: Tang, Samuel, Demeritt, David
• Format: Journal Article
• Language: English
• Published: Chichester Wiley Periodicals Inc 01.05.2018
• Subjects: Carbon; Climate change; Companies; Compulsions; corporate social responsibility; Disclosure; Emissions; Energy consumption; Energy utilization; Environmental management; Environmental performance; Financial incentives; Financial reporting; Greenhouse effect; Greenhouse gases; Incentives; Mandatory reporting; Organizational behavior; organizational behaviour; Power; regulation; Social pressure; Social responsibility; United Kingdom > UK

As part of their annual directors' report, UK‐listed companies are now required to disclose their greenhouse gas emissions and account publicly for their contributions to climate change. This paper uses this mandatory carbon reporting to explore wider debates about corporate social responsibili...