TY - CHAP AB - Carbon dioxide emissions are considered to be one of the main culprits in global warming and the Kyoto Protocol specifically targets reductions in carbon dioxide to reduce global warming. Because the fossil burning electric utility plants are the primary industrial source of carbon dioxide emissions, we examine how effective the U.S. electric utility companies have been in reducing carbon dioxide emissions. We evaluate 1998 carbon dioxide emissions in relation to the emissions of the base year of 1990 set by the Kyoto Protocol. We also examine whether adequate disclosures are being made by the utilities to reflect their pollution performance. The findings show that the total amount of carbon dioxide emissions increased by 35% in 1998 compared to 1990, but on a relative basis, they decreased from 205 to 204lbs/MMBTU. Though we detect some support for a positive association between pollution disclosures and pollution emissions, the electric utilities in general do not disclose much about global warming or carbon dioxide. VL - 10 SN - 978-1-84950-307-5, 978-0-76231-154-5/1041-7060 DO - 10.1016/S1041-7060(04)10006-0 UR - https://doi.org/10.1016/S1041-7060(04)10006-0 AU - Freedman Martin AU - Jaggi Bikki ED - Cheryl R. Lehman ED - Tony Tinker ED - Barbara Merino ED - Marilyn Neimark PY - 2004 Y1 - 2004/01/01 TI - CARBON DIOXIDE EMISSIONS AND DISCLOSURES BY ELECTRIC UTILITIES T2 - Re-Inventing Realities T3 - Advances in Public Interest Accounting PB - Emerald Group Publishing Limited SP - 105 EP - 129 Y2 - 2024/04/20 ER -