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<p>Corporations are important contributors to global greenhouse gas emissions, and stakeholders ask firms to transparently reveal the potential climate impact. However, there are concerns over the consistency and reliability of self-reported emission data. Here we examine the corporate social responsibility reports of major US companies in the last decade. We find that 58% of public firms’ self-reported emissions were later revised, a rate that has remained consistent for a decade. Firms are more likely to understate than overstate, and the amount of understated emissions is more than twice the value of overstated emissions. Factors such as assurance and changes to measurement methodology do not explain the likelihood of revisions, and data providers do not appear to uniformly correct these revisions.</p>

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Widespread revisions of self-reported emissions by major US corporations

  • 期刊论文

  • 发表日期：

    2025年11月26日

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  • Lauren Cohen,
  • Ethan Rouen,
  • Kunal Sachdeva

摘要

Corporations are important contributors to global greenhouse gas emissions, and stakeholders ask firms to transparently reveal the potential climate impact. However, there are concerns over the consistency and reliability of self-reported emission data. Here we examine the corporate social responsibility reports of major US companies in the last decade. We find that 58% of public firms’ self-reported emissions were later revised, a rate that has remained consistent for a decade. Firms are more likely to understate than overstate, and the amount of understated emissions is more than twice the value of overstated emissions. Factors such as assurance and changes to measurement methodology do not explain the likelihood of revisions, and data providers do not appear to uniformly correct these revisions.