This study investigates the link between voluntarily declared Global Reporting Initiative (GRI) application levels and the actual level of disclosure on the specific environmental concerns of packaging, waste, recycling, climate change activities and carbon footprint in European companies'...

This paper attempts to link Carbon Disclosure Project (CDP) scores with the actual level of disclosure as published in the UK FTSE 100 companies' sustainability reports. By investigating the level of disclosure on a range of climate change related activities, the findings suggest that disclosure...