The Effect of Corporate Governance on Voluntary Risk Disclosures: Evidence from Greenhouse Gas Emission Reporting

Abstract

This study extends prior literature examining the relationship between corporate governance and voluntary disclosures. Specifically, we investigate whether corporate governance characteristics are related to risk disclosures of the firm, in the form of greenhouse gas (GHG) emissions. GHG disclosures represent proprietary risk information about the firm’s… (More)

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@inproceedings{Peters2012TheEO, title={The Effect of Corporate Governance on Voluntary Risk Disclosures: Evidence from Greenhouse Gas Emission Reporting}, author={Gary F. Peters and Sam M. Walton and Andrea M. Romi}, year={2012} }