Climate governance and carbon emission disclosure

Ankita Bedi and Balwinder Singh

Social Responsibility Journal, 2024, vol. 20, issue 7, 1398-1412

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.

Keywords: Climate change; Carbon emission disclosure; Corporate governance; Climate governance; Environment committee; Carbon strategy; EMS; Greenhouse gas emission (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:srjpps:srj-08-2023-0454

DOI: 10.1108/SRJ-08-2023-0454

Access Statistics for this article

Social Responsibility Journal is currently edited by Prof David Crowther

More articles in Social Responsibility Journal from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().