Carbon Emission and Firm Performance: The Moderating Role of Management Environmental Training

Saleh F. A. Khatib (), Iyad H. M. Ismail, Naeem Salameh, Alhamzah F. Abbas, Ayman Hassan Bazhair and Hamid Ghazi H Sulimany
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Saleh F. A. Khatib: Faculty of Management, Universiti Teknologi Malaysia, Johor Bahru 81310, Malaysia
Iyad H. M. Ismail: School of Business Management, University Utara Malaysia, Sintok 06010, Malaysia
Naeem Salameh: Faculty of Law, An-Najah National University, Nablus 44830, Palestine
Alhamzah F. Abbas: Faculty of Management, Universiti Teknologi Malaysia, Johor Bahru 81310, Malaysia
Ayman Hassan Bazhair: Department of Economic and Finance, Faculty of Business Administration College, Taif University, Taif 21974, Saudi Arabia
Hamid Ghazi H Sulimany: Accounting Department, Faculty of Business Administration College, Taif University, Taif 21974, Saudi Arabia

Sustainability, 2023, vol. 15, issue 13, 1-19

Abstract: This study investigated the role of Carbon disclosure on firm performance while considering the moderating role of management environmental training as it enhances the mechanisms of governance and monitoring practices. The data was collected from eleven European countries and listed in the Reuters Eikon database from 2016 to 2021. The Hausman test is used to test the usage of the panel method (panel data) with fixed and random effects. The results are the following: The management’s environmental training played a moderating role in carbon emission disclosure, resulting in better firm performance. This means that management environmental training would play a vital role in addressing such disclosure issues and being prepared to formulate better measurements to tackle their effects. Our study is one of the few that analyzes how the moderating role of management environmental training in carbon emission disclosure results in better firm performance.

Keywords: carbon disclosure; firm performance; environmental governance; management environmental training (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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