Greenhouse Gas Emissions Reporting Literature: A Review and Critique

Global warming has resulted in increased attention to the environment an, reduction of greenhouse gas emissions. Considering the significance attached to reducing global warming, the present study reflects on previous environmental am greenhouse gas reporting literature to outline the opportunities...

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Main Authors: Chu, C., Chatterjee, Bikram, Brown, Alistair
Format: Journal Article
Published: Indian Accounting Association Research Foundation 2012
Online Access:http://hdl.handle.net/20.500.11937/19271
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author Chu, C.
Chatterjee, Bikram
Brown, Alistair
author_facet Chu, C.
Chatterjee, Bikram
Brown, Alistair
author_sort Chu, C.
building Curtin Institutional Repository
collection Online Access
description Global warming has resulted in increased attention to the environment an, reduction of greenhouse gas emissions. Considering the significance attached to reducing global warming, the present study reflects on previous environmental am greenhouse gas reporting literature to outline the opportunities for future research. The study finds that most of the environmental reporting literature has concentrated on developed economies. Studies in emerging economies are sparse. The dearth in research is more acute in the area of greenhouse gas reporting. The study further finds that the dominant theory applied to investigate the factors affecting environmental reporting in previous studies is legitimacy theory. While studies in developed economies found support for legitimacy theory, studies in India and Malaysia found no support. This opens opportunities to apply alternative theories to Investigate the status and factors affecting corporate environmental am greenhouse gas emissions reporting.
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format Journal Article
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institution Curtin University Malaysia
institution_category Local University
last_indexed 2025-11-14T07:29:38Z
publishDate 2012
publisher Indian Accounting Association Research Foundation
recordtype eprints
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spelling curtin-20.500.11937-192712017-10-02T02:26:56Z Greenhouse Gas Emissions Reporting Literature: A Review and Critique Chu, C. Chatterjee, Bikram Brown, Alistair Global warming has resulted in increased attention to the environment an, reduction of greenhouse gas emissions. Considering the significance attached to reducing global warming, the present study reflects on previous environmental am greenhouse gas reporting literature to outline the opportunities for future research. The study finds that most of the environmental reporting literature has concentrated on developed economies. Studies in emerging economies are sparse. The dearth in research is more acute in the area of greenhouse gas reporting. The study further finds that the dominant theory applied to investigate the factors affecting environmental reporting in previous studies is legitimacy theory. While studies in developed economies found support for legitimacy theory, studies in India and Malaysia found no support. This opens opportunities to apply alternative theories to Investigate the status and factors affecting corporate environmental am greenhouse gas emissions reporting. 2012 Journal Article http://hdl.handle.net/20.500.11937/19271 Indian Accounting Association Research Foundation restricted
spellingShingle Chu, C.
Chatterjee, Bikram
Brown, Alistair
Greenhouse Gas Emissions Reporting Literature: A Review and Critique
title Greenhouse Gas Emissions Reporting Literature: A Review and Critique
title_full Greenhouse Gas Emissions Reporting Literature: A Review and Critique
title_fullStr Greenhouse Gas Emissions Reporting Literature: A Review and Critique
title_full_unstemmed Greenhouse Gas Emissions Reporting Literature: A Review and Critique
title_short Greenhouse Gas Emissions Reporting Literature: A Review and Critique
title_sort greenhouse gas emissions reporting literature: a review and critique
url http://hdl.handle.net/20.500.11937/19271