Greenhouse gases disclosure by listed UK companies
| Autor: | Jan Michalak |
|---|---|
| Jazyk: | English<br />Polish |
| Rok vydání: | 2016 |
| Předmět: | |
| Zdroj: | Zeszyty Teoretyczne Rachunkowości, Vol 2016, Iss 90 (146), Pp 157-172 (2016) |
| Druh dokumentu: | article |
| ISSN: | 1641-4381 2391-677X 16414381 |
| DOI: | 10.5604/16414381.1225015 |
| Popis: | The article aims to present the issue of voluntary and mandatory disclosure of greenhouse gas emissions in UK companies’ reports and factors influencing it. In order to do it, CDP, CDSB, FRC and DEFRA guidelines are analysed. The article also investigates greenhouse gases disclosures by companies included in the FTSE4Good UK 50 index and factors affecting the amount of the disclosures. The research meth-ods used in the article are content analysis and multiple regression. The results of the research show thatthe vast majority of companies disclose information on the direct and indirect emissions resulting from the purchase of energy (scope 1 and 2) as well as different intensity indicators. Factors influencing signif-icantly the amount of disclosure of greenhouse gas emissions are emissions intensity and company size. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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