这是检查，通过stanny和Elly（20008），表明美国S&P500公司披露温室气体排放数据。这些企业的碳信息披露调查完成2007。stanny和Elly报道，本次调查的48%响应。在这48%家公司中，大多数公司是较大的，那些完成以前调查的2004，并有较大的对外销售的公司，stanny和Elly的研究（2008）。由于反应水平较低，他们建议美国投资者不能依赖自愿提供的碳排放数据，根据气候问题来评估商业风险。Prado Lorenzo等人。（2009）考察了美国、澳大利亚、加拿大和欧盟各国企业的碳排放披露情况。开发了一个评估公司碳披露程度的指数。他们的报告表明，结果与合法性理论高度相关。Prado Lorenzo和Garcia Sanchez（2010）的研究报告之间的关系存在，女性在董事会和温室气体排放的披露。他们认为，与社会和政治行为相比，他们的结果更符合董事会对股东人数最大化的关注。总结起来，研究显示了许多可能影响温室气体排放的程度和质量的因素。这项研究增加了更多的真正的事实上的研究和文献。
The Environmental Tracking Carbon Ranking Report presents two major benefits. Firstly, it provides emission data publically accessible thus inspiring transparency of facts. Secondly, to lay down building blocks of ‘Environmental Tracking Index Series’, which is a market mechanism to reduce carbon emissions more rapidly (2013). This report is generated by placing the companies into four categories of disclosures and verification, and then ranking these companies based on scope 1, 2 and 3 emissions. The ranking is done by carbon intensity, that is, tons of CO2 per million US dollars of turnover. The findings of this report reveal that 48% of the companies report Scope 1 and 2 complete data while 29% of the companies in their list publically disclose verified Scope 1 and 2 emission data. It also shows that 50% if the companies report Scope 3 categories within 1-6 categories. The ET Carbon Ranking Report suggests that the carbon emission data of a company should be verified by a third party and made publically accessible (2013).
It was examined, by Stanny and Elly (20008), that the United States S&P500 companies disclosed GHG emission data. These companies completed Carbon Disclosure Survey in 2007. Stanny and Elly reported 48% response to this survey. In these 48% companies, most of the companies were larger ones, those who completed previous survey in 2004, and the companies which have larger foreign sales, examined Stanny and Elly (2008). Due to the lower level of response, they suggested that the investors in United States cannot count on the voluntarily available data about carbon emissions to evaluate business risks depending on climatic matters. Prado Lorenzo et al. (2009) investigated the carbon emission disclosures of various companies from United States, Australia, Canada and European Union. An index was developed to assess the carbon disclosure extents of the companies. Their report suggested that the results were highly correlated with the legitimization theory. Prado Lorenzo and Garcia Sanchez’s (2010) report investigated the relation between presence of women on board and greenhouse gas emission disclosures. They suggest that instead of social and political behaviours, their results were more consistent with focus of board on maximizing number of shareholders. Summing it up, studies have shown numerous factors which are likely to affect the extent and quality of greenhouse gas emissions. This study adds more literately facts to previous studies and literature.