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Determinants of corporate climate change disclosure: Is the mediating role of corporate strategic response to environmental governance and policy matter? Evidence from emerging market

We examine the determinants and the mediating role of corporate strategic response to environmental governance and policy (EGP) with the extent of corporate climate change disclosure (CCD) through the isomorphic pressures. We collect data from annual reports of Bangladeshi listed manufacturing corpo...

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Main Authors: Mehedi, Sohel, Nahar, Shamsun, Jalaludin, Dayana
Format: Article
Published: John Wiley and Sons Ltd 2024
Subjects:
Business
Online Access:http://eprints.um.edu.my/44858/
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spelling my.um.eprints.448582024-06-18T06:44:16Z http://eprints.um.edu.my/44858/ Determinants of corporate climate change disclosure: Is the mediating role of corporate strategic response to environmental governance and policy matter? Evidence from emerging market Mehedi, Sohel Nahar, Shamsun Jalaludin, Dayana Business We examine the determinants and the mediating role of corporate strategic response to environmental governance and policy (EGP) with the extent of corporate climate change disclosure (CCD) through the isomorphic pressures. We collect data from annual reports of Bangladeshi listed manufacturing corporations and we analyze data via partial least square-structural equation modeling (PLS-SEM). Our study findings indicate that board specialty in terms of independent directorship, board human capital reflected by education, and experience, as well as the corporate values include corporate convictions and commitments reflected by vision, mission, core objectives have significant and positive relationships with CCD. The EGP also mediates the abovementioned relationships. Furthermore, the EGP mediates the relationship between corporate attributes (total assets, ROA, ROE, leverage) and CCD. Our findings suggest that when corporations strategically response to environmental issues by putting in place environmental-related governance and policy, factors such as corporate attributes, board specialty, and corporate values play stronger role in promoting corporate climate change disclosure in developing economies like Bangladesh. Our results offer implications to policymakers, governmental units, professional bodies, social catalysts, and industry practitioners, on their important role in promoting sustainable development by encouraging corporations to manage their environmental issues strategically via corporate governance, strategic environmental management and climate change disclosure. © 2023 ERP Environment and John Wiley & Sons Ltd. John Wiley and Sons Ltd 2024 Article PeerReviewed Mehedi, Sohel and Nahar, Shamsun and Jalaludin, Dayana (2024) Determinants of corporate climate change disclosure: Is the mediating role of corporate strategic response to environmental governance and policy matter? Evidence from emerging market. Sustainable Development, 32 (1). 195 – 210. ISSN 0968-0802, DOI https://doi.org/10.1002/sd.2641 <https://doi.org/10.1002/sd.2641>. 10.1002/sd.2641
institution Universiti Malaya
building UM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaya
content_source UM Research Repository
url_provider http://eprints.um.edu.my/
topic Business
spellingShingle Business
Mehedi, Sohel
Nahar, Shamsun
Jalaludin, Dayana
Determinants of corporate climate change disclosure: Is the mediating role of corporate strategic response to environmental governance and policy matter? Evidence from emerging market
description We examine the determinants and the mediating role of corporate strategic response to environmental governance and policy (EGP) with the extent of corporate climate change disclosure (CCD) through the isomorphic pressures. We collect data from annual reports of Bangladeshi listed manufacturing corporations and we analyze data via partial least square-structural equation modeling (PLS-SEM). Our study findings indicate that board specialty in terms of independent directorship, board human capital reflected by education, and experience, as well as the corporate values include corporate convictions and commitments reflected by vision, mission, core objectives have significant and positive relationships with CCD. The EGP also mediates the abovementioned relationships. Furthermore, the EGP mediates the relationship between corporate attributes (total assets, ROA, ROE, leverage) and CCD. Our findings suggest that when corporations strategically response to environmental issues by putting in place environmental-related governance and policy, factors such as corporate attributes, board specialty, and corporate values play stronger role in promoting corporate climate change disclosure in developing economies like Bangladesh. Our results offer implications to policymakers, governmental units, professional bodies, social catalysts, and industry practitioners, on their important role in promoting sustainable development by encouraging corporations to manage their environmental issues strategically via corporate governance, strategic environmental management and climate change disclosure. © 2023 ERP Environment and John Wiley & Sons Ltd.
format Article
author Mehedi, Sohel
Nahar, Shamsun
Jalaludin, Dayana
author_facet Mehedi, Sohel
Nahar, Shamsun
Jalaludin, Dayana
author_sort Mehedi, Sohel
title Determinants of corporate climate change disclosure: Is the mediating role of corporate strategic response to environmental governance and policy matter? Evidence from emerging market
title_short Determinants of corporate climate change disclosure: Is the mediating role of corporate strategic response to environmental governance and policy matter? Evidence from emerging market
title_full Determinants of corporate climate change disclosure: Is the mediating role of corporate strategic response to environmental governance and policy matter? Evidence from emerging market
title_fullStr Determinants of corporate climate change disclosure: Is the mediating role of corporate strategic response to environmental governance and policy matter? Evidence from emerging market
title_full_unstemmed Determinants of corporate climate change disclosure: Is the mediating role of corporate strategic response to environmental governance and policy matter? Evidence from emerging market
title_sort determinants of corporate climate change disclosure: is the mediating role of corporate strategic response to environmental governance and policy matter? evidence from emerging market
publisher John Wiley and Sons Ltd
publishDate 2024
url http://eprints.um.edu.my/44858/
_version_ 1805881177595183104
score 13.211869

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