6Dhaliwal, D. S., Oliver Zhen Li, A. Tsang, and Y. G. Yang, 2011, Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: the Initiation of Corporate Social Responsibility Reporting, the Accounting Review 86: 59- 100.
7CDP, 2010, Carbon Diselosure Project 2010 Global 500 Report.
8CDP, 2008, Carbon Disclosure Project 2008 Global 500 Report.
9CDP, 2009, Carbon Disclosure Project 2009 Global 500 Report.
