Accounting for the future: How will corporate business models deliver sustainability?
This paper considers the information value of carbon-emissions disclosures for investors. Our argument is that Financial Institutions (FIs) do need to map the carbon-financial intensity of corporate activities so as to provide investors with higher returns on capital relative to the carbon emissions...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2019-05-01
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| Series: | Proceedings of the International Conference on Business Excellence |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/picbe-2019-0072 |