Carbon Information Disclosure Strategies (CIDS): A Decision Methodology Framework For Optimizing Carbon Disclosure

Abstract

This dissertation is concerned with the development of a decision making framework which companies and organizations can use in establishing an effective carbon disclosure strategy. This is accomplished by first researching the current practice of carbon disclosure both in theory and in practice. Next, a benchmarking study was conducted analyzing the carbon disclosure efforts of a sample of 83 U.S.-based companies across nine industrial sectors. Finally, a decision making methodology framework for determining carbon information disclosure strategy is presented that was developed as part of this research and validated by peer-review process.