Working Paper: Walking the talk? Firm emissions and disclosure during the third phase of the EU emissions trading system
Working Paper - October 2022 - No. 191
This study documents trends in emissions and emissions reporting for a sample of 141 large firms that were active within the EU Emissions Trading System during 2013–2019. Using text from annual reports, I document a rising share of information related to emissions. However, my measure of emissions talk is generally not predictive of past or future changes in firm emissions.