A Comparison of American Electric Power Company Annual Reports from the 1980s to 2017 Concerning Disclosure of Any and All Matters about the Physical Environment or Climate Change

The annual reports of these companies are examined both in the late 1980s and for the year 2017. The conclusion is that the reports form the late 1980s have less information on the physical environment and do not discuss climate change at all. The reports from 2017 have relatively more information concerning the physical environment and do occasionally mention climate change. We conclude that it is appropriate that companies consider issuing sustainability reports in addition to their annual reports wit financial information given the modest amount of environmental and climate change information current presented in annual reports.