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Interdisciplinary Environmental Review


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Interdisciplinary Environmental Review (1 paper in press)


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  • Financial Statement Disclosures and Environmental Performance by US Companies Participating in the EU Emissions Trading System   Order a copy of this article
    by Martin Freedman, Jin Dong Park, A.J. Stagliano, Ora Freedman 
    Abstract: In this study we examine US firms that owned plants in EU nations and were among the 10 industries that were required to participate in the EUs cap-and-trade system (which has been termed the EU-ETS) that was developed for the Kyoto Protocol (Kyoto). Ironically, firms from the US, a country that chose not to ratify Kyoto, became participants in a program shunned by their government. Furthermore, based on the Securities and Exchange interpretive release of Feb 2010 US participants in the EU-ETS needed to disclose that information in filings with the SEC (SEC 2010). rnSince these US plants were required to meet the EU carbon standards the research question is how successful these plants were in reducing their carbon emissions and what they disclosed about their performance. The results indicate that for the plants examined in this study, carbon emissions in 2012 decreased relative to 2008 emissions. In terms of disclosure, firms disclosed significantly more about climate change and EU-ETS in 2012 compared to 2008.
    Keywords: Carbon accounting; environmental accounting; EU-ETS; environmental disclosure.