Corporate Greenhouse Gas Emission Reporting : A Stocktaking of Government Schemes

Céline Kauffmanni ; Cristina Tébar Lessi ; Dorothee Teichmanni iOECD

Organisation for Economic Co-operation and Development

关键词: responsible business conduct;    emissions trading;    greenhouse gas emissions;    reporting;    climate change;    corporate governance;   

DOI  :  https://doi.org/10.1787/5k97g3x674lq-en

学科分类：社会科学、人文和艺术（综合）

来源: OECD iLibrary

【 摘 要 】

This paper provides an overview of current government schemes promoting corporate reporting of greenhouse gas (GHG) emissions and analyses their main building blocks. It describes the drivers and challenges for governments, companies and investors in dealing with GHG reporting and includes 4 case studies examining in more depth the domestic GHG emission reporting schemes of the UK, France, Japan and Australia. This work is part of a project with UNCTAD, the Climate Disclosure Standards Board (CDSB) and the Global Reporting Initiative (GRI) on consistency of climate change reporting.