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To what extent the UK emissions disclosure mandate of 2013 impacted the subsequent emissions level and ESG ratings?

Orsini, Andrea
Master thesis
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URI
https://hdl.handle.net/11250/3055605
Date
2022
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  • Master Thesis [4207]
Abstract
This research thesis aims at assessing the impact of the Companies Act 2006

(Strategic Report and Directors’ Report) Regulations 2013 on UK-incorporated listed firms’

subsequent level of emissions and ESG ratings. A difference-in-difference approach has been

implemented to assess the effect of the mandate between a treatment group composed by UKincorporated

listed firms and a control group composed by other European listed peers. Data

concerning Scope 1 GHG emission levels for each company have been obtained using the

EUTL registry. Results show that firms subject to the mandate reduced their GHGs emissions

by 15% on average, compared to the control group. Additionally, the analysis points out that

treated firms experience a significant positive effect on their aggregate ESG ratings, Social

ratings and Innovation scores, after the introduction of the mandate. On the other hand, no

significant effect has been observed on Environmental and Governance ratings. Future

researches might improve the completeness and generalizability of the analysis, including also

Scope 2 emissions and repeating the analysis with ESG Ratings from different agencies.

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