#2604. The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries
December 2026 | publication date |
Proposal available till | 30-05-2025 |
4 total number of authors per manuscript | 3510 $ |
The title of the journal is available only for the authors who have already paid for |
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Journal’s subject area: |
Accounting;
Finance;
Economics and Econometrics; |
Places in the authors’ list:
1 place - free (for sale)
2 place - free (for sale)
3 place - free (for sale)
4 place - free (for sale)
Abstract:
The article analyzes the value of corporate voluntary disclosure of information on carbon emissions. The results show that firms with broader carbon disclosures have higher firm values. The results also show that large issuers with adequate carbon disclosures receive less negative scrutiny than firms with inadequate carbon disclosures.
Keywords:
Carbon disclosure; Carbon emission; Climate risk and opportunity; Developing country; Firm value; Value relevance
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