As a result of the growing importance of climate change, several reporting standards have been developed related to information disclosure by companies the risks, strategies and opportunities that climate change entails, and their carbon inventories. Among these, the Carbon Disclosure Project...

Prior literature argues that managers make opportunistic income-decreasing accounting choices to limit the concessions made to trade unions. However, empirical research to date presents mixed evidence, potentially due to the theoretical approach common in prior work that views labor bargaining...