This paper investigates carbon emissions materiality with regards to financial statements and investigates potential methods of accounting for carbon emission rights. We investigate whether some of the largest U.S. companies should be required to discuss and quantify greenhouse gas emissions, as...

In the wake of progressive globalization and accelerating speed of change, corporations are increasingly faced with so-called meta-problems, whose complexity tends to outstrip the sensemaking capacities of individual organizations. As a response to that, organizations are increasingly engaging...