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Strategic Environmental Disclosure: Evidence from the DOE's Voluntary Greenhouse Gas Registry
Research Eun-Hee Kim and Tom Lyon Research Eun-Hee Kim and Tom Lyon

Strategic Environmental Disclosure: Evidence from the DOE's Voluntary Greenhouse Gas Registry

Environmental disclosures can be mandatory or voluntary. This article explores voluntary disclosures, particularly in the context of greenhouse gas emissions disclosure to the US government. You’ll discover:

(1) What motivates firms to report voluntarily and how reporting impacts those firms.

(2) How companies engage in selective disclosure, which allows them to increase emissions but report reductions.

(3) That non-participants actually reduce their emissions more than participants.

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