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Disclosure on climate change: Analysing the UK ETS effects

Research output: Contribution to Journal/Magazine › Journal article › peer-review

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Disclosure on climate change: Analysing the UK ETS effects. / Sales De Aguiar, Thereza Raquel; Bebbington, Jan.
In: Accounting Forum, Vol. 38, No. 4, 31.12.2014, p. 227-240.

Research output: Contribution to Journal/Magazine › Journal article › peer-review

Harvard

Sales De Aguiar, TR & Bebbington, J 2014, 'Disclosure on climate change: Analysing the UK ETS effects', Accounting Forum, vol. 38, no. 4, pp. 227-240. https://doi.org/10.1016/j.accfor.2014.10.002

APA

Sales De Aguiar, T. R., & Bebbington, J. (2014). Disclosure on climate change: Analysing the UK ETS effects. Accounting Forum, 38(4), 227-240. https://doi.org/10.1016/j.accfor.2014.10.002

Vancouver

Sales De Aguiar TR, Bebbington J. Disclosure on climate change: Analysing the UK ETS effects. Accounting Forum. 2014 Dec 31;38(4):227-240. doi: 10.1016/j.accfor.2014.10.002

Author

Sales De Aguiar, Thereza Raquel ; Bebbington, Jan. / Disclosure on climate change : Analysing the UK ETS effects. In: Accounting Forum. 2014 ; Vol. 38, No. 4. pp. 227-240.

Bibtex

@article{e5303f65f12a48fdaef766344da224e8,
title = "Disclosure on climate change: Analysing the UK ETS effects",
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.",
keywords = "Disclosure, Climate change, UK ETS and New Institutional Sociology",
author = "{Sales De Aguiar}, {Thereza Raquel} and Jan Bebbington",
year = "2014",
month = dec,
day = "31",
doi = "10.1016/j.accfor.2014.10.002",
language = "English",
volume = "38",
pages = "227--240",
journal = "Accounting Forum",
issn = "0155-9982",
publisher = "Elsevier BV",
number = "4",

}

RIS

TY - JOUR

T1 - Disclosure on climate change

T2 - Analysing the UK ETS effects

AU - Sales De Aguiar, Thereza Raquel

AU - Bebbington, Jan

PY - 2014/12/31

Y1 - 2014/12/31

N2 - 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.

AB - 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.

KW - Disclosure

KW - Climate change

KW - UK ETS and New Institutional Sociology

U2 - 10.1016/j.accfor.2014.10.002

DO - 10.1016/j.accfor.2014.10.002

M3 - Journal article

VL - 38

SP - 227

EP - 240

JO - Accounting Forum

JF - Accounting Forum

SN - 0155-9982

IS - 4

ER -