Abstract
Disclosure of information about corporate activities relevant to the climate change phenomenon has increased substantially over the past decade. Climate change disclosures include those about greenhouse gas (GHG) emissions intensity and energy use; participation in emissions trading schemes; corporate governance and strategy in relation to climate change; performance against GHG emissions reduction targets; and regulatory, physical and other risks and opportunities of climate change. While various regulatory requirements to disclose information about GHG emissions and risks related to climate change are emerging in some jurisdictions, climate change-related disclosure in annual and/or sustainability reports or on company websites remains largely voluntary.
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Cotter, J. (2013). The Influence of Non-State Actors on Corporate Climate Change Disclosure. In: Cadman, T. (eds) Climate Change and Global Policy Regimes. International Political Economy. Palgrave Macmillan, London. https://doi.org/10.1057/9781137006127_16
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DOI: https://doi.org/10.1057/9781137006127_16
Publisher Name: Palgrave Macmillan, London
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