Usefulness of corporate carbon information for decision-making

Rong He, Le Luo, Qingliang Tang

Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review

Abstract

There is a general consensus that climate change negatively affects the physical environment, our ecosystem, economy, and the society. Thus, corporate response to global warming is becoming one of the most important topics in business studies. Carbon information is increasingly relevant for various users for their decision-making. This chapter provides a review of previous studies regarding the usefulness, quality, and adequateness of climate change information disclosed. The chapter explains how carbon reports can be used to assess GHG reduction performance, monitor business climate risks, and assist the decision-making of investors. In addition, we discuss the incentives of managerial voluntary carbon disclosure. We highlight the role the emerging carbon accounting and reporting system can play for the measurement of carbon assets and liabilities, carbon strategy development, and carbon management toward a decarbonized future.
Original languageEnglish
Title of host publicationInformation for efficient decision making
Subtitle of host publicationbig data, blockchain and relevance
EditorsKashi R. Balachandran
Place of PublicationSingapore
PublisherWorld Scientific
Chapter15
Pages451-476
Number of pages26
ISBN (Electronic)9789811220470, 9789811220487
ISBN (Print)9789811220463
DOIs
Publication statusPublished - 2021

Keywords

  • Carbon disclosure
  • Carbon accounting
  • climate change
  • Corporate voluntary GHG statement

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