SSRN Electronic Journal

Emission Levels and Greenhouse Gas Emissions Disclosure: Evidence From Private Firms

Publication Date Jan 1, 2018


Previous financial disclosure literature suggests that private and public firms exhibit different characteristics in their financial reporting behavior. And yet literature on greenhouse gas (GHG) emissions disclosure has so far paid little attention to private firms, despite the fact that this type of firm is responsible for significant GHG emissions. This study analyzes the GHG disclosure behavior of German private firms, considering not only the typical theoretical foundations in environmental disclosure literature – approaches from sociopolitical theories – but also arguments from disclosure theory. The results suggest that if a private firm’s decision to disclose GHG emissions information is divided into two sequential steps – the first step being to decide whether or not to disclose such information, and the second being to decide on the extent of the information to be disclosed – these two steps can be assigned to two different disclosure incentives: the initial disclosure decision seems to be triggered by sociopolitical issues, while the decision on the extent of disclosure is driven by information demands of capital providers.

Powered ByUnsilo

Greenhouse Gas Emissions Disclosure
Private Firms
Greenhouse Gas Emissions
Sociopolitical Theories
Gas Emissions Disclosure
Greenhouse Gas
Sequential Steps
Disclosure Incentives
Disclosure Literature
Disclosure Theory

Introducing Weekly Round-ups!Beta

Powered by R DiscoveryR Discovery

Round-ups are the summaries of handpicked papers around trending topics published every week. These would enable you to scan through a collection of papers and decide if the paper is relevant to you before actually investing time into reading it.

Climate change Research Articles published between May 09, 2022 to May 15, 2022

R DiscoveryMay 16, 2022
R DiscoveryArticles Included:  2

Introduction: Climate change is a pervasive threat to global biodiversity and is expected to have profound effects on the resilience and abundance of ...

Read More

Coronavirus Pandemic

You can also read COVID related content on R COVID-19

R ProductsCOVID-19


Creating the world’s largest AI-driven & human-curated collection of research, news, expert recommendations and educational resources on COVID-19

COVID-19 Dashboard