Matt Wegener
Accounting
Can disclosure be an effective tool to help us resolve issues like climate change and human rights violations? This is the type of question Dr. Matt Wegener examines in his research on corporation’s social and environmental disclosures.
He examines the effect of disclosures from both an investor and regulatory perspective. For example, greenhouse gas emissions must be disclosed to Environment and Climate Change Canada. Are these disclosures reliable? From a regulatory perspective, will companies improve their environmental performance to avoid stakeholders classifying them as poor environmental performers? On the investor side, Dr. Wegener explores whether this information can be used to help evaluate a company’s environmental risk and the impact they have on firm value.
Selected recent publications
M Wegener & GR Amin (2019). Minimizing Greenhouse Gas Emissions using Inverse DEA with an Application in Oil and Gas, Expert Systems with Applications 122, 369–375.
Wegener, M., Labelle, R., and Jerman, L. (2019). Unpacking carbon accounting numbers: A study of the commensurability and comparability of corporate greenhouse gas emission disclosures. Journal of Cleaner Production 211. 652-664.
Wegener, M. and Labelle, R. (2017) “Value Relevance of Environmental Provisions Pre and Post IFRS,” Accounting Perspectives 16(3) September 2017, pp 139-168.
