Do macroeconomic institutional factors matter for carbon disclosure? A study on the largest carbon emitters
The present study aims to respond to the following research question: What is the influence of the institutional context on the disclosure of carbon emission? This study is supported by the Variety of Capitalism approach and the hypotheses were built considering the main characteristics of capital...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal de Santa Catarina
2023-05-01
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| Series: | Revista Contemporânea de Contabilidade |
| Subjects: | |
| Online Access: | https://periodicos.ufsc.br/index.php/contabilidade/article/view/90795 |