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Corporate Carbon Disclosures

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journal contribution
posted on 2025-03-17, 14:37 authored by Stefan Reichelstein
Firms must disclose their carbon footprint, but reporting varies in scope and specificity. While regulations like the UK's 2013 mandate for scope 1 and 2 disclosures have led to emission reductions, voluntary net-zero pledges differ in measurement approaches, particularly for scope 3 emissions and offsets. A standardized reporting framework with clear milestones and annual net direct emissions updates would enhance transparency, enabling better accountability and progress tracking toward climate goals.

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Copyright, Accountability in a Sustainable World Quarterly, CARE Center for Accounting Research and Education

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