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Keywords: carbon transparency
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Journal Articles
CEO Compensation, Incentive Alignment, and Carbon Transparency
Available to Purchase
Journal of International Accounting Research (2021) 20 (2): 111–132.
Published: 01 June 2021
...Le Luo; Hongjun Wu; Chuyue Zhang ABSTRACT We examine whether chief executive officer compensation aligned with stakeholders' interests is associated with enhanced corporate carbon transparency. Using an international sample obtained from the CDP, we find that corporate carbon transparency...
Journal Articles
Voluntary Carbon Transparency: A Substitute for or Complement to Financial Transparency?
Available to Purchase
Journal of International Accounting Research (2019) 18 (2): 65–88.
Published: 01 June 2019
...Le Luo; Hongjun Wu ABSTRACT We analyze the relationship between financial transparency and carbon transparency based on the ethical and opportunistic perspectives. Our sample comprises 10,341 firm-year observations from firms in 55 countries or regions in the CDP (previously the Carbon Disclosure...
