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- Title
Ujawnienia o emisji gazów cieplarnianych wybranych spółek giełdowych w Wielkiej Brytanii.
- Authors
MICHALAK, JAN
- Abstract
The article aims to present the issue of voluntary and mandatory disclosure of greenhouse gas emissions in UK companies' reports and factors influencing it. In order to do it, CDP, CDSB, FRC and DEFRA guidelines are analysed. The article also investigates greenhouse gases disclosures by companies included in the FTSE4Good UK 50 index and factors affecting the amount of the disclosures. The research methods used in the article are content analysis and multiple regression. The results of the research show that the vast majority of companies disclose information on the direct and indirect emissions resulting from the purchase of energy (scope 1 and 2) as well as different intensity indicators. Factors influencing significantly the amount of disclosure of greenhouse gas emissions are emissions intensity and company size.
- Publication
Zeszyty Teoretyczne Rachunkowości, 2016, Vol 90, Issue 146, p157
- ISSN
1641-4381
- Publication type
Article
- DOI
10.5604/16414381.1225015