162 Results Found

Global logistics companies are increasingly disclosing carbon related information due to institutional and stakeholder pressures. Existing research, however, is limited to categorizing these pressures and their influences on corporate carbon disclosu...

In the context of low-carbon constrained development, in order to avoid the risk brought by climate change, more and more companies choose to disclose carbon information, respond to the national policy of carbon emission reduction and focus on the su...

Using listed enterprises in China’s heavy pollution industry from 2009 to 2013, this study tests the relationship between marketization degree, carbon information disclosure, and the cost of equity financing. The results show that, regardless of mark...

Carbon disclosure research has sparked a growing interest due to climate change phenomenon and the impact thereof on the global market in recent years. Despite this trend, there is still a gap in knowledge regarding the role that carbon disclosure pl...

This research examines how ESG disclosure influences market uncertainty through carbon disclosure. It uses a 10-year dataset from 2012 to 2021 of non-financial U.K. companies in the FTSE All-Share index. This study employs four regression methods to...

How to better explore a diversity of emissions reduction paths has become the key to China achieving carbon peak and carbon neutralization goals as well as transforming the existing energy structure as soon as possible. Based on this, from the perspe...

The purpose of this study is to examine the relationship between foreign investors and voluntary disclosure. Focusing on voluntary disclosure of carbon emissions information and using South Korean firms from 2014 to 2019, we found that foreign invest...

This paper uses manually collected data of carbon information disclosure for listed companies, from 2009 to 2015 in China, to measure corporate carbon information disclosure, and it explores the impact of external pressure and internal governance on...

We examine the relationship between the level of carbon disclosure and analyst forecast accuracy using firm-level data of listed companies in China. We use the reports issued by listed companies, such as financial reports, CSR reports ESG reports, ca...

This paper examines the effect of two Australian environmental regulatory changes, specifically the Clean Energy Act (CEA) 2011 and the National Greenhouse and Energy Reporting (NGER) Act 2007 with reference to voluntary corporate carbon disclosure p...

In this study, we investigate the effect of board gender diversity on the decision to disclose carbon emissions voluntarily. Using an international sample consisting of 22,841 firm-year observations from 38 countries for the period 2010–2019, w...

Under China’s “dual carbon” targets and deepening global climate governance, this paper investigates whether and how corporate green transformation (GTF) improves carbon performance (CP). Using panel data on Chinese A-share listed f...

This paper examines the effect of female personnel (female executives and female employees) on corporate voluntary disclosure policy on carbon emission information. The study is motivated from the recent fact that the laws and systems related to fema...

Could the corporate carbon information disclosure strategy influence a firm’s brand value, and how does corporate carbon information affect it? Previous research mainly examines the impact of ESG information disclosure on firm value and other f...

The purpose of this study is to examine the relationship between the voluntary disclosure of carbon emissions and firm value. In addition, we examine whether the human resources of the internal control system affect the relationship between the volun...

As a significant contributor to carbon emissions, global logistics companies are under scrutiny from various stakeholders, and respond by disclosing carbon-related information in the form of carbon reports. Carbon disclosure is, however, a mainly vol...

Voluntary corporate carbon information disclosure not only meets the carbon information needs of investors, but also enhances the legitimacy of organizations. Building a green image may increase the public consumption of products and be conducive to...

With the Global Reporting Initiative (a provider of the global best practice for impact reporting) systematically helping parties to understand and exchange issues such as climate change and formulating authoritative sustainability reporting guidelin...

In the context of increasing carbon emissions and strengthening regulatory measures, an increasing number of stakeholders are paying more attention to corporate carbon information. To further explore the relationship between the quality of carbon inf...

This study examines the causal and dynamic effects of carbon information disclosure on firm value, using a policy-driven setting in China’s carbon-intensive industries. In 2018, the Ministry of Ecology and Environment implemented a regulatory p...

This study investigates whether voluntary carbon disclosure to the Carbon Disclosure Project (CDP) is positively related to accounting comparability, one of the dimensions for evaluating the quality of financial reporting. It especially questions whe...

Resource-based companies are key players in reducing carbon emissions and play a central role in achieving China’s dual-carbon goal. Establishing and improving an objective carbon information disclosure mechanism for companies and evaluating th...

Enterprises should bear the main responsibility for greenhouse gas emissions. Disclosing carbon emission information is one of the important ways for enterprises to deal with climate change. Taking China’s A-share listed companies from 2014 to...

While there has been a sufficient amount of research and empirical evidence on the factors that influence a company’s decisions to voluntarily disclose carbon information, little research has been done on the carbon disclosure practices of ETS-...

As global concerns over climate change intensify, carbon information disclosure has emerged as a critical factor influencing firm value. However, the relationship between carbon information disclosure and firm value remains inconclusive in the existi...

At present, to comply with carbon reduction commitments, China has only required energy-intensive enterprises to report their carbon information to regulators, aside from mandatory public disclosures. Although some enterprises have been disclosing th...

Green transformation is becoming key for corporate sustainability in the context of global carbon neutrality goals and China’s “dual carbon” strategy (peak carbon emissions and carbon neutrality). Digital transformation, particularl...

In response to escalating global ecological and environmental challenges, this study examines the impact of carbon information disclosure on environmental, social, and governance (ESG) performance to encourage corporate transition toward pollution re...

In recent years, climate change mitigation and sustainable development have gradually become an important consideration in global economic and social governance. Firms’ carbon information disclosure is of great significance in global warming al...

A corporate carbon information disclosure strategy is essentially an environmental responsibility manifestation of “inconsistency between words and deeds”. It has two forms:, green “silence” and green “catering”, b...

We studied how companies’ carbon disclosures affect the cost of capital under the Chinese government’s introduction of the Emissions Trading Scheme (ETS) regulation. We also tested how much the effect varied between state-owned and privat...

Low-carbon development is an important area that must be focused on in order to cope with climate change. Based on the institutional theory, this paper uses a sample of Chinese A-share listed firms from 2008 to 2021 and constructs a difference-in-dif...

In the context of achieving carbon peaking and carbon neutrality, China has introduced a series of policies to encourage enterprises to adopt green innovation behavior. However, enterprises are faced with an uncertain policy environment surrounding g...

The energy sector is one of the main sources of carbon emissions and the most significant global polluter. Women’s concerns and the climate crisis were strongly associated when issues about climate change were first articulated in the United Na...

Under the background of the construction of ecological civilization in China, since China has a vast amount of territory and large distances between cities, the intensity of environmental supervision in different regions may affect the enthusiasm of...

This study investigates how firms in emerging markets respond to climate policy risk, with a particular focus on the dynamic role of green innovation in shaping carbon information disclosure. Using a difference-in-differences (DID) framework, we exam...

Corporate carbon information disclosure (CID) is gradually transitioning from being voluntary to mandatory, consistent with the global consensus on addressing climate change and achieving sustainable development. CID reflects corporate environmental...

The “Energy-Saving and Low-Carbon Action Implementation Plan for Ten Thousand Enterprises” urged Chinese energy users to establish an energy management system (EEM) that emphasizes energy conservation and emission reduction. This study ap...

The 2012 Green Credit Guidelines (GCG) release is used as a quasi-natural experiment in this study, which employs a sample of Chinese A-share-listed businesses from 2008 to 2023. We use the difference-in-differences method to examine the impact of en...

In 2022, China actively carried out economic transformation and sought high-quality development. To date, enhancing enterprise value is still one of the top priorities for enterprises. Enterprises should take various measures to continuously enhance...

Amid China’s push for digital transformation, green technology innovation has become a vital pathway to achieving its carbon neutrality goals. Using panel data from Chinese A-share-listed companies between 2012 and 2023, sourced from the CNRDS...

The previous literature has demonstrated that countries’ regulative contexts positively influence voluntary corporate carbon disclosures. However, little research has been conducted into the relationship between the different components of the regula...

In recent years, the quality of carbon emission disclosures has become a central area of concern for different stakeholders of companies. Specifically, stakeholders of state-owned enterprises (SOEs) want these companies to legitimize their actions re...

As a topic of interest, the quality of Carbon Accounting Information Disclosure (CAID) provides necessary support to enhance sustainability and investment in Research and Development (R&D). Does improving the quality of CAID have an impact on the...

This paper examines the relationship between the voluntary disclosure of carbon emissions information and credit ratings, and whether managerial ability affects this association. I examine a sample of 7996 non-financial companies with fiscal year-end...

Environmental policy has long been regarded as the key to achieving sustainable growth goals. Because China is one of the most energy-consuming and carbon-emitting countries globally, its carbon reduction actions have received worldwide attention. Th...

With the increasing severity of global climate change, environmental issues have become a key factor constraining sustainable economic development. Environmental, social, and corporate governance (ESG) is in line with the concept of enterprises&rsquo...

As the primary source of carbon emissions, enterprises must work hard to save energy, reduce emissions, and disclose timely carbon information to the public. As a key means of communicating carbon management performance to stakeholders, carbon inform...

The Asia Pacific, led by the resource-dependent ASEAN-5, is the largest carbon contributor, yet its firms exhibit critically low transparency. This study examines the relationship between voluntary Sustainability Assurance (SA) and carbon disclosure...

Addressing climate change necessitates reducing carbon emissions, with green behavior adoption being crucial. This study examines how green consumption awareness (GCA) and carbon emission disclosures influence consumer shopping channel choices, offer...