Investors increasingly demand that asset managers measure the non-financial performance
of their investment portfolios. Amidst concerns of greenwashing, reliable sustainability …

Firms worldwide are currently investigating ways to decarbonize global supply chains.
Corporate scope 3 carbon emission reporting is a critical first step but is not yet a common …

An influential emerging literature documents strong correlations between carbon emissions
and stock returns. We re-examine those data and conclude that these associations are …

Current greenhouse gas accounting standards allow companies to use renewable energy
certificates (RECs) to report reductions in emissions from purchased electricity (scope 2) as …

The relative equity pricing of more climate-friendly (“green”) versus less climate-friendly
(“brown”) companies is an open question in climate finance. Previous research comes to …

We explore corporate environmental accountability by examining how carbon emissions
affect voluntary climate-related information disclosure based on TCFD principles. Using …

Climate-related risks have become a major concern for financial regulators and can pose a
significant threat to financial stability. In this paper, we first propose a theoretical framework …

Transitioning to a low‐carbon economy will entail swee** transformations of energy and
economic systems. A growing research body has raised concerns about the effect of such …

This study conducts machine‐aided textual analysis on 725 corporate sustainability reports
and empirically tests whether climate 'talk'within the sampled reports translates into …

While large companies routinely announce greenhouse gas emissions targets, few have
derived targets based on global climate goals. This changed in 2015 with the creation of the …