Brander, Matthew
[VerfasserIn];
Hoepner, Andreas G. F.
[VerfasserIn];
Rogelj, Joeri
[VerfasserIn];
Saini, Tushar
[VerfasserIn];
Schneider, Fabiola
[VerfasserIn]
Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments May 1, 2023 erstellt
Beschreibung:
The study is intended to assess the accuracy and quality of climate-related disclosures by the companies on the Climate Disclosure Protocol (CDP) - A list. This is achieved by systematically grading the company-specific Greenhouse Gas (GHG) emission inventory stated in the annual report as follows: a) consistency of scope 1 emission with the CDP submission; b) availability of scope 2 (location-based and market-based) emission data in the annual report; c) consistency of both scope 2 inventory disclosures with the CDP submission; d) availability of evidence (qualitative and quantitative) on the use of renewable energy products; e) consistency of scope 3 inventory disclosure (categorizations included) with the CDP submission. The study is expected to provide three meaningful insights: a) companies reporting zero scope 2 emissions do not provide sufficient disclosure on the purchase of renewable energy instruments used to offset these emissions, b) scope 3 emission inventory remains largely incomplete, with companies reporting only a few out of 15 categorizations; c) for the majority of the companies, the emissions data present in the annual report and the CDP submission is inconsistent