CARBON DIOXIDE EMISSIONS AND DISCLOSURES BY ELECTRIC UTILITIES

Martin Freedman · Bikki L. Jaggi

29 citations0/0 files storedAdvances in public interest accounting

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Corporate Social Responsibility Reporting Climate Change Policy and Economics Energy, Environment, Economic Growth

Abstract

Carbon dioxide emissions are considered to be one of the main culprits in global warming and the Kyoto Protocol specifically targets reductions in carbon dioxide to reduce global warming. Because the fossil burning electric utility plants are the primary industrial source of carbon dioxide emissions, we examine how effective the U.S. electric utility companies have been in reducing carbon dioxide emissions. We evaluate 1998 carbon dioxide emissions in relation to the emissions of the base year of 1990 set by the Kyoto Protocol. We also examine whether adequate disclosures are being made by the utilities to reflect their pollution performance. The findings show that the total amount of carbon dioxide emissions increased by 35% in 1998 compared to 1990, but on a relative basis, they decreased from 205 to 204lbs/MMBTU. Though we detect some support for a positive association between pollution disclosures and pollution emissions, the electric utilities in general do not disclose much about global warming or carbon dioxide.

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References

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2017The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance 2014Does voluntary carbon disclosure reflect underlying carbon performance?2017Revisiting carbon disclosure and performance: Legitimacy and management views 2009Application of stakeholder theory to corporate environmental disclosures

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