OECD Working Papers on International Investment

ISSN :
1815-1957 (en ligne)
DOI :
10.1787/18151957
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Selected studies on international investment and investment policy prepared for use within the OECD. They address such issues as investment agreements, dispute settlement, fair and equitable treatment, most favored nation treatment, and corruption.
 

Corporate Greenhouse Gas Emission Reporting

A Stocktaking of Government Schemes You or your institution have access to this content

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Auteur(s):
Céline Kauffmann1, Cristina Tébar Less, Dorothee Teichmann1
Author Affiliations
  • 1: OCDE, France

Date de publication
12 juin 2012
Bibliographic information
No:
2012/01
Pages
75
DOI
10.1787/5k97g3x674lq-en

Cacher / Voir l'abstract

This paper provides an overview of current government schemes promoting corporate reporting of greenhouse gas (GHG) emissions and analyses their main building blocks. It describes the drivers and challenges for governments, companies and investors in dealing with GHG reporting and includes 4 case studies examining in more depth the domestic GHG emission reporting schemes of the UK, France, Japan and Australia. This work is part of a project with UNCTAD, the Climate Disclosure Standards Board (CDSB) and the Global Reporting Initiative (GRI) on consistency of climate change reporting.
Mots-clés:
corporate governance, reporting, emissions trading, responsible business conduct, climate change, greenhouse gas emissions
Classification JEL:
  • F23: International Economics / International Factor Movements and International Business / Multinational Firms; International Business
  • G32: Financial Economics / Corporate Finance and Governance / Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
  • L15: Industrial Organization / Market Structure, Firm Strategy, and Market Performance / Information and Product Quality; Standardization and Compatibility
  • M4: Business Administration and Business Economics; Marketing; Accounting / Accounting and Auditing
  • Q56: Agricultural and Natural Resource Economics; Environmental and Ecological Economics / Environmental Economics / Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth