Carbon emission: motivation to disclose
Reporting carbon emission is one of the crucial steps in to effectively managing carbon footprint and mitigating climate change. Countries around the world has been encouraging their private and government organizations to voluntarily disclose their carbon emissions with the absent of mandatory regu...
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| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2018
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/26284/1/QRS%202018%20177%20185.pdf http://repo.uum.edu.my/26284/ https://qualitative-research-conference.com/index.php/qrc-2018/proceedings |
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| Summary: | Reporting carbon emission is one of the crucial steps in to effectively managing carbon footprint and mitigating climate change. Countries around the world has been encouraging their private and government organizations to voluntarily disclose their carbon emissions with the absent of mandatory regulations. Reporting carbon footprint not only alert organizations of their contribution to climate change; but also provide the basis for the country in determining whether they can achieve their carbon emission reduction target and sustainable environment. In many countries, despite its voluntary reporting environment; previous studies have shown that numbers of
organizations have produced carbon disclosures. On the other hand, despite the mandatory requirements, some companies (such as in the UK) do not disclose their carbon footprint data and practices. This situations suggests that there are more motivation factor other than regulation that pushing organizations to disclose carbon emission
data. Hence, this paper aims to investigate the motivating factors that inspire and impact the organizations’ carbon disclosure behavior in voluntary and mandatory environment. The finding shows that image and reputation appear to be the key motivations of carbon disclosure, regardless of whether the regimen is voluntary or mandatory. In addition to that, no doubt that regulation requirements is one of the important reasons for disclosure in mandatory
environment. |
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