Publication Date: 09/01/2026
Financing a Sustainable Future Special Paper SP1
This Policy Brief reviews the convincing academic evidence which shows that climate disclosure mandates introduced in the UK did lead to reductions in greenhouse gas emissions of affected companies. It goes on to explain that, although that outcome is supported by the evidence, we do not yet know what motivated those reductions and whether further disclosure mandates – such as those introduced more recently in the UK – could be expected to have a similar effect. We explore some theories that might explain the reductions seen and suggest that further research is needed to establish which, if any, of these theories is correct.
