The main purpose of this article is to identify the key differences and characteristics of disclosure on climate change produced by participants in the UK Emissions Trading Scheme (UK ETS hereafter). The UK ETS is part of the UK Climate Change Programme that has been developed to respond to the 1997 Kyoto Protocol to reduce greenhouse gases. The UK ETS has encouraged the development of the European Emission Trading Scheme in 2005.
|Number of pages||3|
|Journal||Social and Environmental Accountability Journal|
|Publication status||Published - 01 Mar 2015|