As tackling with the problem of climate change becomes one of the forefront issues that have been emphasized over recent years, this situation has made reporting of greenhouse gas emission and its effects one of the most important topics of sustainability accounting. In order to struggle with the climate change, countries and companies need to reduce greenhouse gas emission and avoid global warming. It is important for companies to prepare reports related with greenhouse gas emission. By the help of these reports, companies will also have the opportunity of showing the effects of them on climate change. Basic standards on how to measure and report greenhouse gas emission are found in the GRI Sustainability Reporting Guide and the Greenhouse Gas Protocol. Although reporting of greenhouse gas emission seems to be a choice for businesses, it has become an obligation nowadays. The reason of that are the pressures on companies that can be defined by benefit from legitimacy theory,stakeholder theory, and institutional theory.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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