Climate governance and carbon emission disclosure

IF 2.9 Q2 MANAGEMENT Social Responsibility Journal Pub Date : 2024-05-10 DOI:10.1108/srj-08-2023-0454
Ankita Bedi, Balwinder Singh
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Abstract

Purpose

The purpose of this study is to shed light on the influence of climate governance on carbon emission disclosure.

Design/methodology/approach

This study is based on S&P BSE 500 Indian firms over six years, i.e. from 2016–2017 to 2021–2022. The panel regression has been used to determine the association between climate governance and carbon emission disclosure.

Findings

The results of this study suggest that climate governance exerts a significant influence on corporate carbon emission disclosure. Moreover, results corroborate that climate governance elements such as the environment committee, carbon strategy and environment management system are critical contributors to carbon emission disclosure.

Practical implications

This study adds to the emerging literature on climate change, carbon emission disclosure, corporate governance and climate governance.

Social implications

This work provides valuable insights to corporate managers and policymakers as the study concludes that climate governance enhances firms’ carbon emission disclosure.

Originality/value

Earlier literature has examined the influence of corporate governance on carbon emission disclosure. However, this study extends to the corporate governance literature by providing novel insights into how integrating climate governance elements into corporate governance can influence carbon emission disclosure. Moreover, to the best of the authors’ knowledge, this study is the first to explore the association between climate governance and carbon emission disclosure in the Indian context.

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气候治理与碳排放披露
本研究的目的是揭示气候治理对碳排放披露的影响。本研究以 S&P BSE 500 家印度公司为研究对象,历时六年,即从 2016-2017 年到 2021-2022 年。研究结果本研究结果表明,气候治理对企业碳排放披露有显著影响。此外,研究结果还证实,环境委员会、碳战略和环境管理系统等气候治理要素对碳排放信息披露具有重要的促进作用。社会意义这项研究为有关气候变化、碳排放信息披露、公司治理和气候治理的新兴文献增添了新的内容。然而,本研究对公司治理文献进行了扩展,就将气候治理要素纳入公司治理如何影响碳排放披露提供了新颖的见解。此外,据作者所知,本研究是首次在印度背景下探讨气候治理与碳排放披露之间的关联。
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来源期刊
CiteScore
7.30
自引率
6.20%
发文量
65
期刊介绍: The Social Responsibility Journal, the official journal of the Social Responsibility Research Network, is interdisciplinary in its scope and encourages submissions from any discipline or any part of the world which addresses any element of the journal''s aims. The journal encompasses the full range of theoretical, methodological and substantive debates in the area of social responsibility. Contributions which address the link between different disciplines and / or implications for societal, organisational or individual behavior are especially encouraged. The journal publishes theoretical and empirical papers, speculative essays and review articles. The journal also publishes special themed issues under the guidance of a guest editor. Coverage: Accountability and accounting- Issues concerning sustainability- Economy and finance- Governance- Stakeholder interactions- Ecology and environment- Corporate activity and behaviour- Ethics and morality- Governmental and trans-governmental regulation- Globalisation and disintermediation- Individuals and corporate citizenship- Transparency and disclosure- Consumption and its consequences- Corporate and other forms of organization
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