Jiang, Yan; Luo, Le; Xu, Jianfeng; Shao, XiaoRui - 2021
Our study focuses on the value relevance of corporate voluntary carbon disclosure. Our sampleincludes firms from the United States (listed in the S&P 500) and firms from Brazil, Russia,India, and China that are targeted by the CDP. We examine whether the capital marketrewards firms’ voluntary...