Greenhouse gases disclosure by listed UK companies

Abstract

The article aims to present the issue of voluntary and mandatory disclosure of greenhouse gas emissions in UK companies’ reports and factors influencing it. In order to do it, CDP, CDSB, FRC and DEFRA guidelines are analysed. The article also investigates greenhouse gases disclosures by companies included in the FTSE4Good UK 50 index and factors affecting the amount of the disclosures. The research meth-ods used in the article are content analysis and multiple regression. The results of the research show thatthe vast majority of companies disclose information on the direct and indirect emissions resulting from the purchase of energy (scope 1 and 2) as well as different intensity indicators. Factors influencing signif-icantly the amount of disclosure of greenhouse gas emissions are emissions intensity and company size.

Keywords

• gazy cieplarniane
• raportowanie środowiskowe
• zakresy ujawnień
• wskaźniki intensywności emisji
• greenhouse gasses
• environmental reporting