| Summary: | This study introduces a novel Y-shape mapping approach to visually represent greenhouse gas emissions (GHG) disclosure, aiming to improve the quality of disclosures and promote transparency for informed decision-making by stakeholders. By taking a conceptual approach, the study suggests that this new mapping method can offer several benefits. It can effectively identify inconsistencies or deficiencies in emissions disclosure categories and provide stakeholders with an initial understanding of a company's emissions based on a recognizable pattern. However, empirical testing in real-world scenarios is necessary to evaluate the approach's effectiveness and gather further evidence to support its potential advantages. Moreover, the proposed Y-shape mapping approach has the potential to facilitate stakeholder engagement by providing an intuitive language for discussing emissions disclosure and its sustainability implications. It may also inspire additional research and innovative strategies to enhance the quality of sustainability reporting and encourage responsible business practices. Ultimately, this study proposes that the Y-shape mapping approach can significantly contribute to the transparency and reliability of emissions data, ultimately promoting sustainability and responsible corporate behaviour. © 2023 Published by the ISTES Organization
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