Environmental impact disclosures

Peter Easton, Rachna Prakash, George Ruch and Gary Taylor

Chapter 10 in Handbook on the Financial Reporting Environment, 2025, pp 180-201 from Edward Elgar Publishing

Abstract: This chapter explores the developing landscape of environmental impact disclosures. We first examine the transition of these disclosures from voluntary to mandatory in the United States and Europe, highlighting regulatory changes and their implications. Next, we synthesize the growing body of accounting and finance research on the relationship between environmental impact disclosure and market/financial performance, emphasizing economic consequences. Finally, we introduce environmental impact accounting systems that mirror long-established, well-known financial accounting systems. We emphasize business decision-making and investment in the emerging world where environmental impact disclosures affect global markets and corporate strategy.

Keywords: Accounting; Carbon; Climate change; Emissions; ESG; Sustainability (search for similar items in EconPapers)
Date: 2025
ISBN: 9781800888678
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