A REVIEW OF THE RESPONSE RATES AND DISCLOSURE CONTENTS TO CDP INFORMATION REQUEST : A COMPARATIVE STUDY AMONG COUNTRIES

Qalbi, Ummi Salama (2010) A REVIEW OF THE RESPONSE RATES AND DISCLOSURE CONTENTS TO CDP INFORMATION REQUEST : A COMPARATIVE STUDY AMONG COUNTRIES. Other thesis, Fakultas Ekonomi.

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Abstract

The purposes of this research are to find out the comparison of companies' response rates to Carbon Discloswe Project (CDP) information request, the contents of their disclosure, the factors influencing such rates, and relevancy between response rates and GHG emission disclosure rates in geographical based report by focusing on CDP 2008. This research is a descriptive and comparative study. The analysis of responses shows that the response rates among countries were not similar and so did the disclosure contents. There are some other considerations as factors influencing response rates rather than whether the countries ratified Kyoto Protocol or not. And most of responding companies in many countries were not complete in disclosing their data to answer CDP questionnaires especially about GHG emissions. This means that the responding companies just wanted to join CDP but did not provide high quality of information for investors in term of GHG emissions data. There are some challenges and opportunities related to CDP request in Indonesia. To be ready to respond to CDP request, companies in Indonesia can use GHG Protocol for emissions measurement and Climate Disclosure Standard Board (CDSB) for climate change disclosure. So, it is hoped, the quantity of responding companies increase as well as the quality of disclosure contents. Keyword: Response rates, Disclosure contents, Kyoto Protocol, GHG emissions, disclosure rates

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