Carbon dioxide emission mitigation and disclosures : the size effect

The analysis provided in this research ainis to improve the understanding of the structure and nature of organisations in the transport industry so that policy-makers and researchers can be informed about the impact of size of an organisation on its preparation for the transition to a low carboneconomy. Descriptive and infetential are calculated to aid in understanding how organisations manage their C02mitigation action and carbon emission disclosure. It is noted that small and medium sized companies appear to be less financially capable of responding to the challenges of transiting to a low carbon environment that large companies.