Disclosure of Information on Natural Carbon Sinks in Environmental Sustainability Reports: Evidence From Family‐Owned Firms in Taiwan

Hui‐Cheng Yu

Corporate Social Responsibility and Environmental Management, 2025, vol. 32, issue 4, 5372-5381

Abstract: This study explored the attitudes of firms toward engaging in net‐zero carbon emission activities and analyzed the implementation of net‐zero policies by family‐owned firms in terms of the quality of information on natural carbon sinks disclosed in sustainability reports. Through content analysis, the quality of information on natural carbon sinks disclosed in sustainability reports was evaluated for a sample of Taiwanese family‐owned firms from 2020 to 2022. Nonfamily‐owned firms disclosed higher quality information on natural carbon sinks than did family‐owned firms. In the high‐tech electronics industry, nonfamily‐owned firms disclosed higher quality information on planning, practices, and outcomes for natural carbon sinks than did family‐owned firms. Carbon sequestration by natural carbon sinks is a long‐term process and is the greenest and environmentally friendliest method for reducing carbon emissions. This method increases ecological diversity. This study also provided a more comprehensive understanding of enterprises' attitudes toward achieving net‐zero emissions.

Date: 2025
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https://doi.org/10.1002/csr.3253

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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:32:y:2025:i:4:p:5372-5381

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