Net‐Zero Investment Strategies Need an Absolute Emission Reduction Metric
ABSTRACT The climate crisis calls for rapid absolute reductions in greenhouse gas (GHG) emissions, requiring significant capital reallocation. In the financial industry, net‐zero investment strategies are mostly guided by relative carbon intensity (CI) metrics rather than absolute GHG emissions.
Andreas G. F. Hoepner +4 more
wiley +1 more source
Spatially Resolved Greenhouse Gas Emissions from U.S. Dairy Products. [PDF]
Pelton REO, Bernal F, Kurt T.
europepmc +1 more source
Do Banks in the Middle East and North Africa Region Price Carbon Exposure?
ABSTRACT This study examines whether carbon exposure is incorporated into corporate borrowing costs within the Middle East and North Africa (MENA) region. Using a panel of 771 firm‐year observations from publicly listed non‐financial firms between 2016 and 2023, the analysis investigates the relationship between carbon intensity and firms' cost of debt
Yara Ibrahim +2 more
wiley +1 more source
Addressing data gaps in sustainability reporting: A benchmark dataset for greenhouse gas emission extraction. [PDF]
Beck J +6 more
europepmc +1 more source
Making Value‐Chain Risks Visible: Extending ENCORE for Systemic Insights
ABSTRACT Businesses in all sectors, including downstream segments, depend on biodiversity and the ecosystem services it sustains, yet firms also exert pressures that accelerate biodiversity loss. The latter generates material risks for both companies and their financial stakeholders.
Hjalmar Funke +3 more
wiley +1 more source
Ensuring low-emission electricity purchasing requires a broader systems perspective. [PDF]
Langer L +6 more
europepmc +1 more source
Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence
ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky +2 more
wiley +1 more source
The carbon footprint of tourism businesses in Pavlodar region (Kazakhstan): Baseline assessment and decarbonization hot spots. [PDF]
Yessimova D +7 more
europepmc +1 more source
Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence
ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman +2 more
wiley +1 more source

