GREENHOUSE GAS EMISSION ALLOWANCES: FINANCIAL REPORTING TRANSPARENCY
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Redalyc
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| Natura: | Artículo científico |
| Lingua: | en |
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Fundação Getulio Vargas
2022
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| _version_ | 1876469095221690368 |
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| author | Patricia Milanés-Montero |
| author_facet | Patricia Milanés-Montero |
| contents | GREENHOUSE GAS EMISSION ALLOWANCES: FINANCIAL REPORTING TRANSPARENCY Patricia Milanés-Montero Esteban Pérez-Calderón Ana Isabel Dias Administración y Contabilidad panel data financial reporting Greenhouse gas emissions International Financial Reporting Standards This research analyzes the influence that the performance of GHG emissions has on the level of transparency in financial reporting. Content analysis of the financial statement notes allowed the level of transparency to be measured. The results suggest that the level of transparency in financial reporting is negatively related to the performance of GHG emissions when financial reports are prepared on the basis of the International Financial Reporting Standards. It was also concluded that more ‘good news’ is disclosed by companies when their GHG emissions’ performance reduces. This study complements previous literature about transparency in financial reporting, and the necessity to relate it to eco-efficiency measures to empower the decision-making process of stakeholders. The study also provides a reference for European accounting regulators on the behavior of companies with regard to this issue. 2022 artículo científico 0034-7590 https://www.redalyc.org/articulo.oa?id=155170214005 https://www.redalyc.org/journal/1551/155170214005/ https://www.redalyc.org/journal/1551/155170214005/html/ https://www.redalyc.org/journal/1551/155170214005/155170214005.epub https://www.redalyc.org/journal/1551/155170214005/movil 10.1590/S0034-759020220102 en http://www.redalyc.org/revista.oa?id=1551 RAE - Revista de Administração de Empresas application/pdf Fundação Getulio Vargas RAE - Revista de Administração de Empresas (Brasil) Num.1 Vol.62 |
| format | Artículo científico |
| id | redalyc_155170214005 |
| institution | Redalyc |
| language | en |
| publishDate | 2022 |
| publisher | Fundação Getulio Vargas |
| spellingShingle | GREENHOUSE GAS EMISSION ALLOWANCES: FINANCIAL REPORTING TRANSPARENCY Patricia Milanés-Montero Administración y Contabilidad panel data financial reporting Greenhouse gas emissions International Financial Reporting Standards GREENHOUSE GAS EMISSION ALLOWANCES: FINANCIAL REPORTING TRANSPARENCY Patricia Milanés-Montero Esteban Pérez-Calderón Ana Isabel Dias Administración y Contabilidad panel data financial reporting Greenhouse gas emissions International Financial Reporting Standards This research analyzes the influence that the performance of GHG emissions has on the level of transparency in financial reporting. Content analysis of the financial statement notes allowed the level of transparency to be measured. The results suggest that the level of transparency in financial reporting is negatively related to the performance of GHG emissions when financial reports are prepared on the basis of the International Financial Reporting Standards. It was also concluded that more ‘good news’ is disclosed by companies when their GHG emissions’ performance reduces. This study complements previous literature about transparency in financial reporting, and the necessity to relate it to eco-efficiency measures to empower the decision-making process of stakeholders. The study also provides a reference for European accounting regulators on the behavior of companies with regard to this issue. 2022 artículo científico 0034-7590 https://www.redalyc.org/articulo.oa?id=155170214005 https://www.redalyc.org/journal/1551/155170214005/ https://www.redalyc.org/journal/1551/155170214005/html/ https://www.redalyc.org/journal/1551/155170214005/155170214005.epub https://www.redalyc.org/journal/1551/155170214005/movil 10.1590/S0034-759020220102 en http://www.redalyc.org/revista.oa?id=1551 RAE - Revista de Administração de Empresas application/pdf Fundação Getulio Vargas RAE - Revista de Administração de Empresas (Brasil) Num.1 Vol.62 |
| title | GREENHOUSE GAS EMISSION ALLOWANCES: FINANCIAL REPORTING TRANSPARENCY |
| topic | Administración y Contabilidad panel data financial reporting Greenhouse gas emissions International Financial Reporting Standards |
| url | https://www.redalyc.org/articulo.oa?id=155170214005 https://www.redalyc.org/journal/1551/155170214005/ https://www.redalyc.org/journal/1551/155170214005/html/ https://www.redalyc.org/journal/1551/155170214005/155170214005.epub https://www.redalyc.org/journal/1551/155170214005/movil |