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Thematic Symposium on Corporate Greenhouse Gas Emissions’ Reporting, Accountability and Integrity

Corporate greenhouse gas (GHG) emissions’ data is essential for climate change mitigation and adaptation through identifying the main sources of climatic changes; investigating causal mechanisms; and monitoring progress towards achieving agreed targets. This Thematic Symposium offers unique contributions on GHG emissions data, addressing issues related to corporate governance and the role of shareholders in driving GHG emissions data and reporting; how reporting frameworks that privilege an account for how environmental concerns are embedded in corporate governance shape corporate practices; and how the governance of climate change at the macro-level (e.g., standard setting on mission Trading Schemes) is formed and implemented. The editorial identifies four areas to ensure a science-led just transition: estimation of GHG emissions in the absence of effective disclosure legislation; regulation of GHG emissions disclosure; auditing and assurance of disclosed GHG emissions; and understanding of a fair and just climate transition path itself.

Please refer below for this Thematic Symposium's papers

Editors

  • Timo Busch

    School of Business, Economics and Social Science, University of Hamburg, Hamburg, Germany

  • Charles H. Cho

    Schulich School of Business, York University, Toronto, Canada

  • Andreas G. F. Hoepner

    Smurfit Graduate Business School, University College Dublin, Dublin, Republic of Ireland

  • Giovanna Michelon

    Business School, University of Bristol, Bristol, UK

  • Joeri Rogelj

    Grantham Institute for Climate Change and the Environment, Imperial College London, London, UK

Articles (5 in this collection)