Climate Change Disclosures: An Examination of Canadian Oil and Gas Firms
The purpose of this paper is to examine: (1) to what extent Canadian oil and gas firms have adhered to the Canadian Institute of Chartered Accountant proposed guidelines respecting climate change disclosures in their annual reports, and (2) whether the disclosures of these firms can be influenced by...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Sebelas Maret University
2011-12-01
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| Series: | Issues in Social and Environmental Accounting |
| Subjects: | |
| Online Access: | http://isea.icseard.uns.ac.id/index.php/isea/article/view/61 |