碳排放外文翻译-- 全球碳披露激励设置：实证研究.pdf

中文 3265 字,1825 单词，1.1 万英文字符
本 科 毕 业 论 文 外 文 资 料 翻 译
系 别： 经济系
专 业： 会计学
姓 名：
学 号：
2014 年 4 月 30 日
外文原文
CarbonDisclosure Incentives ina Global Setting:
An Empirical Investigation
I. Introduction
We investigate the country level factors that influence a firm‟s decision to participate in and
disclose corporate carbon emission information. Concern over climate change and its potential
impact on corporate activities is garnering increased attention among company stakeholders and
regulators. In response, the field of accounting is increasingly being shouldered with the
responsibility of understanding the role of reporting corporate environmental performance, as well
as financial performance (Hopwood, 2009). In particular companies are being confronted with the
challenges of accounting for and reporting of greenhouse gas or carbon emissions.
While carbon disclosure is predominately voluntary, mandatory legislation is increasingly
being proposed or implemented throughout the world. For example, the U.S. Environmental
Protection Agency (EPA) has proposed a mandatory greenhouse gas reporting rule to collect
accurate and comprehensive corporate emissions data in order to inform future pol