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Aug 2026

Impact of Carbon Emission Trading Schemes on Firms' Environmental and Social Disclosure Under Institutional Pressure

Carbon emissions trading schemes (CETS) are a prominent market‐based instrument for addressing climate change, yet their effects on corporate disclosure remain insufficiently understood. Drawing on institutional theory, we develop a pressure–capability–cognition framework to examine how CETS influence firms' environm...

Fu Jia, Yingjie Ju, Robert D. Klassen et al. · 0 citations

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