Capital market effects of climate-related disclosure

Christian Ott

Chapter 14 in Research Handbook on Sustainability Reporting, 2024, pp 250-269 from Edward Elgar Publishing

Abstract: Capital market participants consider climate change to be one of the most critical issues facing companies today. In order to make informed decisions, they require companies to disclose information about carbon management and the resulting carbon performance. While it used to be at the discretion of companies which information they disclosed, their climate-related disclosures are increasingly shaped by reporting guidelines and standards. At this juncture, this chapter reviews the literature on the capital market participants’ perception of climate-related disclosure. The related empirical literature documents different capital market effects depending on the nature and extent of climate-related disclosure and the disclosure environment. As a result, this chapter suggests directions for future research on the capital market effects of climate-related disclosure.

Keywords: Business and Management; Economics and Finance; Environment; Sustainable Development Goals (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.elgaronline.com/doi/10.4337/9781035316267.00024 (application/pdf)
Our link check indicates that this URL is bad, the error code is: 503 Service Temporarily Unavailable

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:elg:eechap:22525_14

Ordering information: This item can be ordered from
http://www.e-elgar.com
sales@e-elgar.co.uk

Access Statistics for this chapter

More chapters in Chapters from Edward Elgar Publishing
Bibliographic data for series maintained by Darrel McCalla (darrel@e-elgar.co.uk).