Institutional governance perspectives of carbon emission disclosures among electricity companies in Asia
On the basis of institutional governance perspectives, it examines internal and state factors influencing the carbon emission disclosures among 75 electricity companies in Asia. It content analysed the annual reports and stand-alone sustainability reports for the year 2013. Overall, the findings sug...
Saved in:
| Main Authors: | , , , |
|---|---|
| Other Authors: | |
| Format: | Article |
| Published: |
Science Publishing Corporation Inc
2023
|
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1833350423123066880 |
|---|---|
| author | Alrazi B. Bahari N.A.S. Husin N.M. Khalid F.M. |
| author2 | 46461112300 |
| author_facet | 46461112300 Alrazi B. Bahari N.A.S. Husin N.M. Khalid F.M. |
| author_sort | Alrazi B. |
| building | UNITEN Library |
| collection | Institutional Repository |
| content_provider | Universiti Tenaga Nasional |
| content_source | UNITEN Institutional Repository |
| continent | Asia |
| country | Malaysia |
| description | On the basis of institutional governance perspectives, it examines internal and state factors influencing the carbon emission disclosures among 75 electricity companies in Asia. It content analysed the annual reports and stand-alone sustainability reports for the year 2013. Overall, the findings suggested that the adoption of GRI Sustainability Reporting Guidelines and a country's strength of law enforcement and commitment towards the environment had a significant influence on the extent of carbon emission disclosures. Other variables - environmental management system, environmental committee, voluntary participation in CDP programmme, corporate governance, and country's legal origin - are not significant. Considering electricity industry and Asian region are among the main contributors to the global carbon emissions, there is a pressing need for the leaders within the industry and across the countries to institute mechanisms to combat climate change including through making corporate disclosures mandatory. � 2018 Authors. |
| format | Article |
| id | my.uniten.dspace-24085 |
| institution | Universiti Tenaga Nasional |
| publishDate | 2023 |
| publisher | Science Publishing Corporation Inc |
| record_format | dspace |
| spelling | my.uniten.dspace-240852023-05-29T14:55:15Z Institutional governance perspectives of carbon emission disclosures among electricity companies in Asia Alrazi B. Bahari N.A.S. Husin N.M. Khalid F.M. 46461112300 57205235409 55152658600 36559060000 On the basis of institutional governance perspectives, it examines internal and state factors influencing the carbon emission disclosures among 75 electricity companies in Asia. It content analysed the annual reports and stand-alone sustainability reports for the year 2013. Overall, the findings suggested that the adoption of GRI Sustainability Reporting Guidelines and a country's strength of law enforcement and commitment towards the environment had a significant influence on the extent of carbon emission disclosures. Other variables - environmental management system, environmental committee, voluntary participation in CDP programmme, corporate governance, and country's legal origin - are not significant. Considering electricity industry and Asian region are among the main contributors to the global carbon emissions, there is a pressing need for the leaders within the industry and across the countries to institute mechanisms to combat climate change including through making corporate disclosures mandatory. � 2018 Authors. Final 2023-05-29T06:55:15Z 2023-05-29T06:55:15Z 2018 Article 10.14419/ijet.v7i4.35.23111 2-s2.0-85059229133 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85059229133&doi=10.14419%2fijet.v7i4.35.23111&partnerID=40&md5=cff4865e32807fa1391cca2786b6525c https://irepository.uniten.edu.my/handle/123456789/24085 7 4 803 809 All Open Access, Bronze Science Publishing Corporation Inc Scopus |
| spellingShingle | Alrazi B. Bahari N.A.S. Husin N.M. Khalid F.M. Institutional governance perspectives of carbon emission disclosures among electricity companies in Asia |
| title | Institutional governance perspectives of carbon emission disclosures among electricity companies in Asia |
| title_full | Institutional governance perspectives of carbon emission disclosures among electricity companies in Asia |
| title_fullStr | Institutional governance perspectives of carbon emission disclosures among electricity companies in Asia |
| title_full_unstemmed | Institutional governance perspectives of carbon emission disclosures among electricity companies in Asia |
| title_short | Institutional governance perspectives of carbon emission disclosures among electricity companies in Asia |
| title_sort | institutional governance perspectives of carbon emission disclosures among electricity companies in asia |
| url_provider | http://dspace.uniten.edu.my/ |