Disclosures of Climatic Change: A Review of Selected Journal Articles

Running head: ACCOUNTING THEORY
Accounting theory
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1ACCOUNTING THEORY
Executive summary:
The report is prepared for addressing the disclosures related to the climatic change in the context
of any countries across the world. For this purpose, several journal articles have been selected
that has helped in gaining knowledge about the importance and relevance of disclosure of
climatic change in their sustainability and annual report. The findings generated from the
research paper would help in contributing to the importance of disclosing non financial
information in their report as it act as one of the crucial factors in making investment decisions.

2ACCOUNTING THEORY
Table of Contents
Introduction:....................................................................................................................................2
Discussion:.......................................................................................................................................3
Analysis of selected journal articles:...............................................................................................3
Conclusion:......................................................................................................................................8
References list:...............................................................................................................................10

3ACCOUNTING THEORY
Introduction:
The report is prepared for conducting the research on the disclosures of climatic change
in the context of any country. For the external and internal decision making, a disclosure about
the corporate carbon is presented as the voluntary mechanism and increasingly common place.
Data production regarding the climatic change tends to assist the corporations in strategically
positioning themselves in terms of opportunities faced and the carbon risks. Disclosures of
carbon lead to the promising of assisting with the decisions of capital allocation that is external
to the firm. The broad purpose of this study is to conduct research on the disclosures related to
the climatic change incorporating carbon disclosures by reviewing the journal articles that is
relevant in the context of any country. In addition to this, the accounting theory in relation to the
climatic disclosures would also be addressed. The articles selected will be addressing the issue of
climatic disclosures in different aspects along with exploring the practice of disclosure of carbon
in practice.
Discussion:
In this section, reviewing of the four selected journal articles have been for analyzing the
climatic disclosures with the help of research perspective and using current accounting
theoretical knowledge. In addition to this, the research paper or the article discussed intends to
conduct the investigation of the role of accounting and accountants in response to the change in
the matter of environmental concerns. The perception of accountants towards the environmental
issues has also been explored and the attitude of accountants is explored within the corporation
of developed and developing countries.