#4483. The impact of carbon disclosure mandates on emissions and financial operating performance

August 2026publication date
Proposal available till 15-05-2025
4 total number of authors per manuscript0 $

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Journal’s subject area:
Accounting;
Business, Management and Accounting (all);
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More details about the manuscript: Science Citation Index Expanded or/and Social Sciences Citation Index
Abstract:
We examine the impact of a disclosure mandate for greenhouse gas emissions on firms’ subsequent emission levels and financial operating performance. For many firms a carbon disclosure mandate was adopted in 20XX. Our difference-in-differences design shows that firms affected by the mandate reduced their emissions by about 8% relative to a control group of European firms. At the same time, our tests indicate that the treated firms experienced no significant changes in their gross margins. Taken together, our findings indicate that the reporting mandate had a real effect on the variable to be disclosed without adversely affecting the financial operating performance of the treated firms.
Keywords:
Disclosure of nonfinancial information; Greenhouse gas emissions; Mandatory disclosure; Real effects

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