Documents de travail de l'OCDE sur l'investissement international
Sélection d’études sur l’investissement international et la politique d’investissement. Les études abordent des questions telles que les accords d’investissements, le règlement des différends, le traitement juste et équitable, le traitement de la nation la plus favorisée et la corruption.
- ISSN : 18151957 (en ligne)
- https://doi.org/10.1787/18151957
Corporate Greenhouse Gas Emission Reporting
A Stocktaking of Government Schemes
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: responsible business conduct, emissions trading, greenhouse gas emissions, reporting, climate change, corporate governance
JEL:
G32: Financial Economics / Corporate Finance and Governance / Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill;
M4: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics / Accounting and Auditing;
L15: Industrial Organization / Market Structure, Firm Strategy, and Market Performance / Information and Product Quality; Standardization and Compatibility;
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;
F23: International Economics / International Factor Movements and International Business / Multinational Firms; International Business