Keywords: Climate change
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Journal Articles

Addressing climate change challenge through institutional quality mechanisms: the case of carbon emissions of private sector entities

Olajumoke Oyewo, Olajide Timothy Ajewole, Kingsley Aderemi Adeyemo, Becky Forbin
Journal: Journal of Applied Accounting Research
Journal of Applied Accounting Research (2026) 27 (1): 242–266.
https://doi.org/10.1108/JAAR-10-2024-0381
Published: 13 August 2025
... on the subject (e.g. Rahi et al., 2023 ; Oyewo et al., 2024) did not disaggregate impact of institutional factors on the respective emissions type. Climate change Climate action Greenhouse gas emissions Institutional quality SDG 13 Theory of institutional isomorphism...
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Journal Articles

The alignment of global equity and corporate bonds markets with the Paris Agreement: A new accounting framework

Jakob Thomä, Michael Hayne, Nikolaus Hagedorn, Clare Murray, Rebecca Grattage
Journal: Journal of Applied Accounting Research
Journal of Applied Accounting Research (2019) 20 (4): 439–457.
https://doi.org/10.1108/JAAR-03-2018-0034
Published: 22 November 2019
... accounting Climate change Scenario analysis Voluntary disclosure narrative Paris Agreement The Paris Agreement (PA), adopted in 2015 and effective as of November 2016, defines the global political commitments on climate change (United Nations Framework Convention on Climate Change, 2015...
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