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Voluntary disclosure of scope 3 greenhouse gas emissions and earnings management: Evidence from UK companies

Cogent business & management, 2023-12, Vol.10 (3), p.1-18 [Peer Reviewed Journal]

2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2023 ;2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2023.2275849

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  • Title:
    Voluntary disclosure of scope 3 greenhouse gas emissions and earnings management: Evidence from UK companies
  • Author: Yasar, Alpaslan ; Yalçın, Neriman
  • Subjects: accrual-based earnings management ; Climate change ; Earnings management ; Emissions ; real earnings management ; scope 3 emissions disclosure ; Social responsibility ; voluntary disclosure ; voluntary environmental disclosure
  • Is Part Of: Cogent business & management, 2023-12, Vol.10 (3), p.1-18
  • Description: Climate change information, especially greenhouse gas (GHG) emissions disclosures (Scopes 1, 2 and 3), has recently attracted considerable interest from investors, companies, regulators, and other stakeholders. This study examines the relationship between voluntary scope 3 GHG emissions disclosure and earnings management (EM), proxied by accruals-based earnings management (AEM) and real earnings management (REM). Based on a sample of 2,100 firm-year observations for 420 non-financial UK-listed firms over the period 2016-2020, we find a negative but insignificant relationship between voluntary scope 3 GHG emissions disclosure and EM. Our results are robust to alternative sensitivity tests. Our findings imply that voluntary environmental disclosure (scope 3 GHG emissions) is not a determining factor for UK firms to engage in EM.
  • Publisher: Abingdon: Taylor & Francis
  • Language: English
  • Identifier: ISSN: 2331-1975
    EISSN: 2331-1975
    DOI: 10.1080/23311975.2023.2275849
  • Source: Taylor & Francis Open Access
    ROAD: Directory of Open Access Scholarly Resources
    ProQuest Central
    DOAJ Directory of Open Access Journals
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