Disclosure on climate change: analysing the UK ETS effects

Thereza Raquel Sales De Aguiar, Jan Bebbington*

*Corresponding author for this work

    Research output: Contribution to journalArticlepeer-review

    39 Citations (Scopus)


    The objective of this paper is to explore the nature of disclosure on climate change in annual and standalone reports of organisations who took part in the UK Emissions Trading Scheme (UK ETS). This article uses content analysis to codify disclosure in order to compare disclosure in different media as well as the possible effect that membership in an emissions trading scheme may have had on reporting. The results suggest the UK ETS was associated with differences in disclosure. This study contributes to the literature by providing a longitudinal study in two disclosure media in the UK ETS context.
    Original languageEnglish
    Pages (from-to)227-240
    Number of pages13
    JournalAccounting Forum
    Issue number4
    Early online date27 Oct 2014
    Publication statusPublished - Dec 2014


    • Disclosure
    • Climate change
    • UK ETS and New Institutional Sociology


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