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The Mediation Effect of Carbon Accounting in Relation to Carbon Risk Management and Carbon Performance of Malaysian Companies

Tze San Ong, Nur Fatin Kasbun, Abdul Aziz Abdul Rahman, Abdelrhman Meero and Boon Heng Teh
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Tze San Ong: School of Business and Economics, Universiti Putra Malaysia, Malaysia & Department of Business Administration, Daffodil International University, Dhaka, Bangladesh
Nur Fatin Kasbun: Accounting Department, Universiti Kuala Lumpur Business School, Malaysia
Abdul Aziz Abdul Rahman: College of Business Administration, Kingdom University, Bahrain.
Abdelrhman Meero: College of Business Administration, Kingdom University, Bahrain
Boon Heng Teh: Faculty of Management, Multimedia University, Malaysia

International Journal of Energy Economics and Policy, 2022, vol. 12, issue 2, 290-298

Abstract: This paper enhances the knowledge on carbon management among organizations certified by the Malaysian International Organization for Standardization (ISO) 14001. Specifically, the study investigated the impact of carbon risk management on carbon performance through the mediation of carbon accounting. This research adopts a quantitative method with a final sample size of 136 and structural equation modeling (SEM) was employed to analyze the data. The findings suggest that carbon risk management and carbon accounting have a significant positive effect on carbon performance. Notably, carbon accounting exerts a full mediating effect on the relationship between carbon risk management and carbon performance.

Keywords: Carbon risk management; carbon performance; carbon accounting; ISO 14001 (search for similar items in EconPapers)
JEL-codes: M14 M41 Q56 (search for similar items in EconPapers)
Date: 2022
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