Corporate Disclosures on Climate Change: An Empirical Analysis of FTSE All-Share British Fossil Fuel Producers

Abstract Although UK company law has become more sensitive to climate change problems, many open questions and issues remain about the practical utility of disclosure as a presumptive regulatory solution. This article presents analyses unique empirical research explore if what extent FTSE All-Share British fossil fuel producers are clearly reliably: (a) integrating into their overall business risk management ‘material’ risks that operations; (b) reporting impact activities on likely consequences any decisions in long term. The results show current regulation apparently fails secure behavioural part most companies our sample. offers several explanations provide possible answer with validity why does not achieve its organising purpose managing impacts change.