Author ' s personal copy Strategic environmental disclosure : Evidence from the DOE ’ s voluntary greenhouse gas registry

@inproceedings{Kim2011AuthorS,
  title={Author ' s personal copy Strategic environmental disclosure : Evidence from the DOE ’ s voluntary greenhouse gas registry},
  author={Eun-Hee Kim and Thomas P. Lyon},
  year={2011}
}
Although mandatory disclosure programs have been studied extensively, strategic voluntary environmental disclosures by firms are not well understood. We study the motivations for and impacts of firms’ strategic disclosure of greenhouse gas reductions to the US government. We first model firms’ joint abatement and disclosure decisions, incorporating both economic and political incentives. We then use data from the Department of Energy’s Voluntary Greenhouse Gas Registry to compare reported… CONTINUE READING

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