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Exploring the Relationship between Carbon Performance, Carbon Reporting and Firm Performance: A Conceptual Paper
- Source :
- Procedia - Social and Behavioral Sciences. 164:118-125
- Publication Year :
- 2014
- Publisher :
- Elsevier BV, 2014.
-
Abstract
- In recent years, there has been an increased interest in carbon information disclosure. This research aims to examine carbon reporting practices of Malaysian companies. Further analysis will be conducted to examine the influence of internal organizational factors on the carbon reporting practices. The relationship between carbon performance, carbon reporting and firm performance will be investigated. This paper also explores the moderating effect of the corporate governance quality on the relationship between carbon reporting practices and firm performance. The findings from this study have a significant contribution to carbon reporting literature, Malaysian companies, government and accounting regulation body.
- Subjects :
- Government
carbon performance
business.industry
media_common.quotation_subject
Corporate governance
chemistry.chemical_element
Accounting
firm performance
chemistry
Information disclosure
Carbon reporting
General Materials Science
Quality (business)
corporate governance quality
Business
internal organizational factors
Carbon
media_common
Subjects
Details
- ISSN :
- 18770428
- Volume :
- 164
- Database :
- OpenAIRE
- Journal :
- Procedia - Social and Behavioral Sciences
- Accession number :
- edsair.doi.dedup.....97eaa481de46128f45f70269a89f3846