Greenhouse Gas Emissions Reporting Literature: A Review and Critique

Abstract

Global warming has resulted in increased attention to the environment an, reduction of greenhouse gas emissions. Considering the significance attached to reducing global warming, the present study reflects on previous environmental am greenhouse gas reporting literature to outline the opportunities for future research. The study finds that most of the environmental reporting literature has concentrated on developed economies. Studies in emerging economies are sparse. The dearth in research is more acute in the area of greenhouse gas reporting. The study further finds that the dominant theory applied to investigate the factors affecting environmental reporting in previous studies is legitimacy theory. While studies in developed economies found support for legitimacy theory, studies in India and Malaysia found no support. This opens opportunities to apply alternative theories to Investigate the status and factors affecting corporate environmental am greenhouse gas emissions reporting.