Corporate Carbon Disclosures
Firms must disclose their carbon footprint, but reporting varies in scope and specificity. While regulations like the UK's 2013 mandate for scope 1 and 2 disclosures have led to emission reductions, voluntary net-zero pledges differ in measurement approaches, particularly for scope 3 emissions and offsets. A standardized reporting framework with clear milestones and annual net direct emissions updates would enhance transparency, enabling better accountability and progress tracking toward climate goals.
Publication Details
- Journal
- University of Notre Dame
- Published
- 2025-01-01
- DOI
- https://doi.org/10.7274/28583033
- Primary Topic
- Climate Change and Sustainable Development
- Type
- article
- Field-Weighted Citation Impact
- 0.00