Abstract

Purpose This chapter reviews the influence that institutional investors have on corporate climate change disclosures and related reporting regimes. Approach We overview recent research undertaken by the authors that provides evidence of the influence of institutional investors on voluntary reporting of climate change information in annual and sustainability reports. In addition, this chapter considers the influence of institutional investors on climate change disclosure regulation and the use of climate change information by investors. Findings The material presented in this chapter indicates that institutional investor coalitions have been internationally influential in determining the extent and content of climate change disclosures of large

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