Carbon disclosure and the cost of capital*
Patrick G M Bolton; Marcin T. Kacperczyk · 2026 · European Accounting Review
WASTE classifies this as Negative / Null Result Report · AI classification, approximate
The study found no significant effect — useful as a negative control or null benchmark for your own design.
Abstract (excerpt)
We link voluntary and mandatory disclosure of carbon emissions with stock returns and volatility in a global cross-section of publicly listed firms. We find that voluntary disclosure of scope 1 emissions predicts lower stock returns…
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Metadata source: OpenAlex · DOI 10.1080/09638180.2026.2649612