Ujawnienia o emisji gazów cieplarnianych wybranych spółek giełdowych w Wielkiej Brytanii
Greenhouse gases disclosure by listed UK companies

Summary/Abstract: The article aims to present the issue of voluntary and mandatory disclosure of greenhouse gas emissionsin UK companies’ reports and factors influencing it. In order to do it, CDP, CDSB, FRC and DEFRAguidelines are analysed. The article also investigates greenhouse gases disclosures by companies includedin the FTSE4Good UK 50 index and factors affecting the amount of the disclosures. The research meth-ods used in the article are content analysis and multiple regression. The results of the research show thatthe vast majority of companies disclose information on the direct and indirect emissions resulting fromthe purchase of energy (scope 1 and 2) as well as different intensity indicators. Factors influencing signif-icantly the amount of disclosure of greenhouse gas emissions are emissions intensity and company size.

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