Carbon disclosure : a legitimizing tool or a governance tool? : evidence from listed US companies
Year of publication: |
2023
|
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Authors: | Jiang, Yan ; Fan, Hanlu ; Zhu, Yan ; Xu, JianFeng |
Published in: |
Journal of international financial management & accounting. - Oxford : Wiley-Blackwell, ISSN 1467-646X, ZDB-ID 2016478-6. - Vol. 34.2023, 1, p. 36-70
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Subject: | carbon disclosure | carbon performance | environmental information | governance tool | legitimacy gap | Treibhausgas-Emissionen | Greenhouse gas emissions | Unternehmenspublizität | Corporate disclosure | Legitimität | Legitimacy | Corporate Governance | Corporate governance | Umweltbericht | Environmental reporting | Aktiengesellschaft | Listed company | Emissionshandel | Emissions trading | Umweltmanagement | Environmental management |
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