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What is Cap-and-trade system

Chapter 9
Conceptual and Theoretical Approaches to Corporate Social Responsibility, Entrepreneurial Orientation, and Financial Performance
a system whereby a limited number of allowances are granted to entities for a given period, and those entities may sell surplus licenses or acquire other licenses if they are not sufficient.
Published in Chapter:
Corporate Social Responsibility Reporting and Climate Change: Carbon Emissions Disclosures by Portuguese Companies
Ana Florindo (Research Center on Accounting and Taxation, Portugal), Kátia Lemos (Research Center on Accounting and Taxation, Portugal), Sónia Monteiro (Research Center on Accounting and Taxation, Portugal), and Verónica Ribeiro (Research Center on Accounting and Taxation, Portugal)
Copyright: © 2020 |Pages: 28
DOI: 10.4018/978-1-7998-2128-1.ch009
Abstract
This article aims to investigate the extent of carbon emissions disclosures in Portuguese companies operating in environmentally sensitive industries, from 2008 to 2012. Additionally, the chapter aims to explore the factors that explain the extent of such disclosures. The research sample is based upon Portuguese companies that had been continuously integrating in the PNALE I and II, over the twelve-year period. A content analysis of their annual/sustainability reports was conducted to explore the carbon emissions-related disclosures. The study also uses a disclosure index to investigate the extent of disclosure and a panel data regression model was performed to determine the factors that influence carbon emissions reporting. The results show a relatively high level of disclosure and the influence of size, activity sector, concentration of capital and economic period on the level of disclosure presented.
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