Increasing regulatory and stakeholder pressure for climate-related reporting, it remains unclear
Research gap analysis derived from 3 earth_science papers in our local library.
The gap
Despite increasing regulatory and stakeholder pressure for climate-related reporting, it remains unclear whether climate-related disclosures contribute significantly to the earnings multiple of listed oil and gas companies in Nigeria.
Evidence profile
Sourced from the stated research gap and abstract of the source papers, classified as general, spanning 3 journals.
Research trend
Established — well-defined area with open sub-problems.
Supporting evidence — 3 representative gaps
- Carbon Emissions and Climate Change Disclosure in Low-Carbon Companies in Indonesia (2026) · Agregat: Jurnal Ekonomi dan Bisnis · doi
There is a gap in understanding the relationship between carbon emission disclosure, climate change disclosure, and environmental performance on company value. The study aims to fill this gap by examining the relationship between these variables.
generalstated research gapevidence 5/5Keywords: there gap understanding relationship between carbon emission disclosure - Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia (2026) · Business Strategy and the Environment · doi
Overall, the study highlights clawback provisions as an important but underexplored determinant of climate disclosure quality, offering implications for regulators and boards seeking to strengthen corporate accountability in sustainability reporting.
generalabstractevidence 4/5Keywords: overall highlights clawback provisions important underexplored determinant climate disclosure quality offering implications regulators boards seeking - Greenhouse Gas Disclosures and Investors’ Confidence of Listed Oil and Gas Companies in Nigeria (2026) · SIAR-Global Journal of Economics Finance & Accounting · doi
Despite increasing regulatory and stakeholder pressure for climate-related reporting, it remains unclear whether climate-related disclosures contribute significantly to the earnings multiple of listed oil and gas companies in Nigeria.
generalabstractevidence 2/5Keywords: climate related despite increasing regulatory stakeholder pressure reporting remains unclear whether disclosures contribute earnings multiple
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