Environmental
Understanding Corporate Emissions Data: Implications for Research Design
This research paper examines the reliability and comparability of corporate greenhouse gas (GHG) emissions data, highlighting differences between company-disclosed and vendor-estimated information. Analyzing emissions data from 2002 to 2022, the study explores data coverage, measurement inconsistencies, and their implications for financial research, climate risk assessment, and investment decisions. It offers recommendations for improving research accuracy and the interpretation of corporate environmental performance.
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