气候变化领域集成服务门户(CCPortal): Reconnoitering the impact of corporate governance on carbon emission disclosure in an emerging setting

CCPortal

DOI	10.1108/IJLMA-11-2023-0251
	Reconnoitering the impact of corporate governance on carbon emission disclosure in an emerging setting
	Bedi, Ankita; Singh, Balwinder
发表日期	2024
ISSN	1754-243X
EISSN	1754-2448
英文摘要	PurposeThis study aims to determine the influence of corporate governance characteristics on carbon emission disclosure in an emerging economy.Design/methodology/approachThe study is based on S&P BSE 500 Indian firms for the period of 6 years from 2016-2017 to 2021-2022. The panel data regression models are used to gauge the association between corporate governance and carbon emission disclosure.FindingsThe empirical findings of the study support the positive and significant association between board activity intensity, environment committee and carbon emission disclosure. This evinced that the board activity intensity and presence of the environment committee have a critical role in carbon emission disclosure. On the contrary, findings reveal a significant and negative relationship between board size and carbon emission disclosure.Practical implicationsThe present study provides treasured insights to regulators, policymakers, investors and corporate managers, as the study corroborates that various corporate governance characteristics exert significant influence on carbon emission disclosure.Originality/valueThe current research work provides novel insights into corporate governance and climate change literature that good corporate governance significantly boosts the carbon emission disclosure of firms. Previous studies examining the impact of corporate governance on carbon emission disclosure ignored emerging economies. Thus, the current work explores the role of governance mechanisms on carbon emission disclosure in an emerging context. Further, to the best of the author's knowledge, the current study is the first of its kind to investigate the role of corporate governance on carbon emission disclosure in the Indian context.
英文关键词	Climate change; Carbon emission disclosure; Corporate governance
语种	英语
WOS研究方向	Government & Law
WOS类目	Law
WOS记录号	WOS:001179885000001
来源期刊	INTERNATIONAL JOURNAL OF LAW AND MANAGEMENT
文献类型	期刊论文
条目标识符	http://gcip.llas.ac.cn/handle/2XKMVOVA/288695
作者单位	Guru Nanak Dev University
推荐引用方式 GB/T 7714	Bedi, Ankita,Singh, Balwinder. Reconnoitering the impact of corporate governance on carbon emission disclosure in an emerging setting[J],2024.
APA	Bedi, Ankita,&Singh, Balwinder.(2024).Reconnoitering the impact of corporate governance on carbon emission disclosure in an emerging setting.INTERNATIONAL JOURNAL OF LAW AND MANAGEMENT.
MLA	Bedi, Ankita,et al."Reconnoitering the impact of corporate governance on carbon emission disclosure in an emerging setting".INTERNATIONAL JOURNAL OF LAW AND MANAGEMENT (2024).