GREENHOUSE GAS EMISSION ALLOWANCES: FINANCIAL REPORTING TRANSPARENCY
This research analyzes the influence that the performance of GHG emissions has on the level of transparency in financial reporting. Content analysis of the financial statement notes allowed the level of transparency to be measured. The results suggest that the level of transparency in financial repo...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Fundação Getulio Vargas, Escola de Administração de Empresas de São Paulo
2022-01-01
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| Series: | RAE: Revista de Administração de Empresas |
| Subjects: | |
| Online Access: | https://www.scielo.br/j/rae/a/KM59LS7cW8VbRHHHZqqHZYH/?format=pdf&lang=en |