碳排放外文翻译-- 全球碳披露激励设置：实证研究.pdf

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系 别： 经济系
epository for the largest corporations in the world. It is an independent not-for-profit organization,
established December 4, 2002, to facilitate communication between shareholders and corporations
in an effort to develop a comprehensive response to global climate change. Because firm specific
responses to each questionnaire, including a decline or non-response action, are displayed on the
CDP‟s website, motivation increases for firms to participate in the questionnaire process and
disclose results. Each year the CDP lists all firms requested to participate and discloses specific
responses to a comprehensive questionnaire regarding corporate carbon emissions and climate
change.
Extant voluntary disclosure literature is limited with regards to studies concerning carbon
reporting information. Growing more important for stakeholders, regulators, and practitioners is
the need to better understand the motivation for these disclosures as firm risk of potential legal
liabilities related to corporate influence on climate change increases. If they do not adequately
disclose their climate change risks, shareholders can sue the company and pursue separate actions
against directors and managers who might not have satisfied their fiduciary responsibility i