Mandatory disclosure would reveal corporate carbon damages

Greenstone, Michael; Leuz, Christian; Breuer, Patricia

doi:10.1126/science.add6815

Cited by 22 publications

References 10 publications

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Who are the green transition experts? Towards a new research agenda on climate change knowledge

Frandsen,

Hasselbalch

2024

WIREs Climate Change

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Experts play a significant role in shaping global and local norms on how societies should respond to the climate crisis. However, current scholarship on the relationship between expertise and climate change has not fully addressed recent transformations in the field, specifically the emergence and increasingly influential role of what we term “green transition expertise.” We define green transition expertise as a more applied, normative, and contextual form of climate change knowledge that is contrasted with the formalized, pure science of “climate expertise.” If climate experts assess the deteriorating state of the global climate, then transition experts tell states and corporations what they should do about it. We argue that if the social science of climate change knowledge is to further deepen its grasp of the politics of the green transition analytically and normatively, it must embrace a “post‐IPCC” research agenda that turns increasingly toward studying the power of transition experts in directing state and corporate climate action. Based on a review of the literature, we contrast the extant IPCC agenda with an emerging post‐IPCC agenda along three dimensions: expert cast (who are the experts?), expert content (what do they know?) and expert context (where are they located?). By marking a shift in each of these dimensions, the post‐IPCC agenda sensitizes the social science of climate change knowledge to overlooked and increasingly powerful forms of experts and expertise. To facilitate their study, we define six specific areas that require detailed attention as the post‐IPCC agenda develops.This article is categorized under: The Social Status of Climate Change Knowledge > Sociology/Anthropology of Climate Knowledge Policy and Governance > National Climate Change Policy Climate, History, Society, Culture > Ideas and Knowledge

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Who are the green transition experts? Towards a new research agenda on climate change knowledge

Frandsen,

Hasselbalch

2024

WIREs Climate Change

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Corporate carbon accounting: balance sheets and flow statements

Reichelstein

2024

Rev Account Stud

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Current corporate disclosures regarding carbon emissions lack generally accepted accounting rules. The transactional carbon accounting system described here takes the rules of historical cost accounting for operating assets as a template for generating carbon emissions (CE) statements comprising a balance sheet and a flow statement. The asset side of the CE balance sheet reports the carbon emissions embodied in operating assets. The liability side conveys the firm’s cumulative direct emissions into the atmosphere as well as the cumulative emissions embodied in goods acquired from suppliers less those sold to customers. Flow statements report the company’s annual corporate carbon footprint calculated as the cradle-to-gate carbon footprint of goods sold during the current period. Taken together, balance sheets and flow statements generate key performance indicators of a company’s past, current, and future performance in the domain of carbon emissions.

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Climate policy options

Kotchen

2024

Handbook of the Economics of Climate Change

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Mandatory disclosure would reveal corporate carbon damages

Abstract: Accurate reporting is critical for markets and climate policies

Cited by 22 publications

References 10 publications

Who are the green transition experts? Towards a new research agenda on climate change knowledge

Who are the green transition experts? Towards a new research agenda on climate change knowledge

Corporate carbon accounting: balance sheets and flow statements

Climate policy options

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