Current corporate disclosures regarding carbon emissions lack commonly accepted accounting rules. The accrual accounting system for carbon emissions described here is grounded in the rules of historical cost accounting for operating assets, enabling the preparation of balance sheets and flow...

This study investigates the effects of food waste (FW) reduction goal setting on waste generation. Using a unique dataset on the status of policy response with goals for household food waste reduction across Japanese municipalities, we estimate the causal effect of setting FW reduction goals in...

This study investigates the effects of food waste (FW) reduction goal setting on waste generation. Using a unique dataset on the status of policy response with goals for household food waste reduction across Japanese municipalities, we estimate the causal effect of setting FW reduction goals in...

Using natural language processing, we identify and categorize the corporate goals in the shareholder letters of the 150 largest companies in the United States, from 1955 to 2020. Corporate goals have proliferated during this period from an average of two in 1955 to almost 10 in 2020. We find a...