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Academic literature on the topic 'Voluntary emissions disclosure'
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Journal articles on the topic "Voluntary emissions disclosure"
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Kholmi, Masiyah, Attika Dewi Shaqinnah Karsono, and Dhaniel Syam. "Environmental Performance, Company Size, Profitability, And Carbon Emission Disclosure." Jurnal Reviu Akuntansi dan Keuangan 10, no. 2 (August 3, 2020): 349. http://dx.doi.org/10.22219/jrak.v10i2.11811.
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This study aims to examine the effect of environmental performance, company size, profitability on disclosure of carbon emissions in non-service companies listed on the Indonesia Stock Exchange (IDX). The population of this study used non-service companies listed on the Indonesia Stock Exchange (IDX) in 2017. The research sample was 34 companies selected through the purposive sampling method. The data collection technique using documentation method. Data analysis techniques using multiple regression analysis with statistical tools used are SPSS V.24. The results showed that the company's environmental performance did not influence the company to conduct carbon emission disclosure. by obtaining a PROPER rating, it does not guarantee the company will disclose carbon emissions properly. While company size and profitability, have no effect on carbon emission disclosure, because companies still choose to make other disclosures that can increase their legitimacy in the eyes of the public. Companies consider carbon emission disclosure as not yet able to add value to companies and the nature of emissions disclosures carbon which is still in the form of voluntary disclosure. This research contributes to disclosure of carbon emissions from company activities in the annual report and the company can prevent and reduce carbon emissionsc.
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Giannarakis, Grigoris, George Konteos, Nikolaos Sariannidis, and George Chaitidis. "The relation between voluntary carbon disclosure and environmental performance." International Journal of Law and Management 59, no. 6 (November 13, 2017): 784–803. http://dx.doi.org/10.1108/ijlma-05-2016-0049.
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Purpose The purpose of this study is to investigate the effect of environmental performance on the environmental disclosure level. Design/methodology/approach Carbon disclosure leadership index score is considered as a proxy of carbon disclosure level, while greenhouse gas (GHG) emissions as a proxy of environmental performance. In addition, six control variables are used: return on assets, financial leverage, company’s size, CEO duality, board size and percentage of independent directors on board. The sample comprises 102 companies from a population of Standard & Poor’s 500 (S&P 500) companies over a five-year period, 2009-2013. Findings Results revealed that higher pollution levels in terms of GHG emissions affect negatively the dissemination of carbon disclosure information, suggesting a positive relationship between environmental performance and environmental disclosure level. In addition, companies with good environmental performance in relation to their average environmental performance disseminate more carbon information in their disclosures. Thus, the carbon disclosure level is indicative of environmental performance consistent with the voluntary disclosure theory. Practical implications The managerial behavior regarding the relation of environmental disclosure and environmental performance is explained. In addition, the findings should be of use to those investors interested in finding carbon emission information so that they assess investments and evaluate their current portfolios in terms of environmental sustainability. Originality/value It is intended to ascertain the reliability level of carbon disclosure regarding carbon emission information by incorporating the carbon disclosure leadership index score and GHG emissions.
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Lee, Jaehong, Suyon Kim, and Eunsoo Kim. "Voluntary Disclosure of Carbon Emissions and Sustainable Existence of Firms: With a Focus on Human Resources of Internal Control System." Sustainability 13, no. 17 (September 5, 2021): 9955. http://dx.doi.org/10.3390/su13179955.
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The purpose of this study is to examine the relationship between the voluntary disclosure of carbon emissions and firm value. In addition, we examine whether the human resources of the internal control system affect the relationship between the voluntary disclosure of carbon emissions and firm value with data from the Korean stock market from 2014 to 2019. This study shows that the firms that voluntarily disclose information on carbon emissions increase their value. Additionally, the sufficient number and working experience of internal control personnel in each accounting, financing, and information technology department positively affects the relationship between voluntary disclosure and firm value. We additionally find an effect of the awareness level on climate change on firm value. That is, firms that are active on climate change rather than merely disclosing information. Finally, we find the positive role of Environment, Social and Governance (ESG), implying a superior management environment that leads to better disclosure practices.
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Rahmadhani, Sari, and Rahayu Indriyani. "Impact of Emissions Intensive Industries And Financial Distress On Voluntary Carbon Emission Disclosure." AKRUAL: Jurnal Akuntansi 11, no. 1 (October 15, 2019): 1. http://dx.doi.org/10.26740/jaj.v11n1.p1-8.
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This study aims to examine factors affecting voluntary disclosure of carbon emissions. Factors affecting the disclosure of voluntary carbon emissions consist of emissions-intensive industries and financial distress represented by leverage. The sampling method used is pruposive sampling with the following criteria, companies that have received a corporate governance rating index during the observation period and published annual reports during the observation period (2013-2016). Based on the corporate governance index determined 66 sampled research. The analysis technique used to test the hypothesis of this research is multiple linear regression analysis. The results of this study indicate that emissions-intensive industries have a significant positive impact on the disclosure of voluntary carbon emissions. Financial distress has a significant negative impact on voluntary carbon disclosure.
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Triansyah, Muhammad Bayu, Mohamad Adam, and Tertiarto Wahyudi. "Carbon Emission Disclosure in Indonesia’s Manufacturing Companies." Accounting and Finance, no. 3(89) (2020): 148–54. http://dx.doi.org/10.33146/2307-9878-2020-3(89)-148-154.
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In Indonesia, the government invites business actors to jointly reduce greenhouse gas emissions through disclosure of carbon emissions. Disclosure of carbon emissions in Indonesia is still voluntary (voluntary disclosure), so not all companies disclose this information in their reports. The purpose of this article is to assess the impact of factors such as company size, profitability, company growth, environmental committees, and gender diversity on carbon emission disclosure by Indonesia’s manufacturing companies. For the study, the authors selected 16 manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The activities of these companies are the subject of study. To measure the extent of the carbon emission disclosure, a checklist is developed based on the measurement sheet provided by the Carbon Disclosure Project (CDP). The CDP is an organisation based in the United Kingdom which supports companies and cities to disclose the environmental impact of major corporations. The main idea of the project is that environmental reporting and risk management should become a business norm in order to ensure sustainable development of the economy. The study results show that company size has an effect on the level of carbon emission disclosure. The bigger is the company – the greater is the pressure that results from its economic activities. Therefore, the government and the public pay more attention to such business entities. It prompts the company to disclose its carbon emissions. At the same time, such factors as profitability, company growth, environmental committee and gender diversity do not affect on carbon emission disclosure. It was found that the level of carbon emission disclosure among Indonesia’s manufacturing companies is very low, and therefore the government and society need to take measures to increase the responsibility of business entities for environmental pollution.
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Gonenc, Halit, and Antonina V. Krasnikova. "Board Gender Diversity and Voluntary Carbon Emission Disclosure." Sustainability 14, no. 21 (November 3, 2022): 14418. http://dx.doi.org/10.3390/su142114418.
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In this study, we investigate the effect of board gender diversity on the decision to disclose carbon emissions voluntarily. Using an international sample consisting of 22,841 firm-year observations from 38 countries for the period 2010–2019, we determine the existence of a positive relationship between the percentage of female directors on the board and carbon disclosure. This evidence supports agency and resource dependency theories, as a gender diverse board indicates strong governance and better communication among stakeholders. Additionally, we examine the moderating effect of gender quotas across sample countries, where either soft or hard quotas have been implemented. We show that the number of firms disclosing their carbon emissions is, on average, higher in countries with either hard or soft quotas than in countries with no quota. Moreover, the positive effect of board gender diversity on voluntary carbon emission disclosure is similar across firms in countries with quotas and without quotas. The reported results demonstrate that there seems to be no need for country-level strict regulations regarding the firm-level percentage of female representation on the board to be effective, as gender board diversity in countries with no quotas has a similar effect in explaining voluntary carbon disclosure as in countries with quotas and those changing to quota regulation.
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Oktris, Lin. "Dampak Modal Intelektual Hijau terhadap Pengungkapan Sukarela Emisi Karbon." INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE 2, no. 1 (December 11, 2019): 29–40. http://dx.doi.org/10.36766/ijag.v2i1.12.
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The purpose of this research is to analyze the effect of green intellectual capital on voluntary carbon emissions disclosure in IDX listed non financial companies in 2010-2014 with 40 companies samples. This research focuses on internal aspects side. This research methodology is multiple regression analysis. The results show that green intellectual capital have positive effect on voluntary carbon emissions disclosures. The results have contribution in disclosure of carbon emissions research for educators and stakeholders. The novelty of this research is to analyze new variables such as green intellectual capital. There are only 40 sample companiesbecause the disclosure of carbon emissions in Indonesia is still voluntary. Because samples only from Indonesia companies so the results cannot be generalized in ASEAN countries, Forfuture research, researcher can use primary data to measure green intellectual capital so that it reflects the perception of the company
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Hilmi, Hilmi, Lilis Puspitawati, and Ranti Utari. "Pengaruh Kompetisi, Pertumbuhan Laba dan Kinerja Lingkungan terhadap Pengungkapan Informasi Emisi Karbon pada Perusahaan." Owner (Riset dan Jurnal Akuntansi) 4, no. 2 (July 2, 2020): 296. http://dx.doi.org/10.33395/owner.v4i2.232.
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Disclosure of carbon emissions (Carbon Emission Disclosure) is a voluntary disclosure of carbon emissions resulting from the company's production process. This research itself aims to obtain empirical evidence about competition, profit growth and environmental performance on the disclosure of carbon emissions of manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The method applied to measure the extent of disclosure of carbon emissions adopted from the check list developed based on the request sheet obtained from the Carbon Disclosure Project (CDP). The results of this study indicate that competition, profit growth and environmental performance have no effect on Carbon Emission Disclosure.
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Kim, Eunsoo, Suyon Kim, and Jaehong Lee. "Do Foreign Investors Affect Carbon Emission Disclosure? Evidence from South Korea." International Journal of Environmental Research and Public Health 18, no. 19 (September 26, 2021): 10097. http://dx.doi.org/10.3390/ijerph181910097.
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The purpose of this study is to examine the relationship between foreign investors and voluntary disclosure. Focusing on voluntary disclosure of carbon emissions information and using South Korean firms from 2014 to 2019, we found that foreign investors are likely to voluntarily release information on carbon emissions. Thus, foreign investors play a role in controlling the information gap in a capital market. We also discuss the effect of environmental, social, and governance activities on the relationship between foreign investors and voluntary disclosure. We infer that the analysis result shows that foreign investors motivate firms to improve the environment to prepare for future environmental risks. Our study also suggests solving environmental problems actively, such as responding to climate change, by presenting a direction for policymaking on sustainable management.
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Akbaş, Halil, and Seda Canikli. "Determinants of Voluntary Greenhouse Gas Emission Disclosure: An Empirical Investigation on Turkish Firms." Sustainability 11, no. 1 (December 25, 2018): 107. http://dx.doi.org/10.3390/su11010107.
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Firms worldwide have been facing an increasing pressure to disclose their Greenhouse Gas (GHG) emissions since GHG emissions are seen as the main source of global warming which is one of the most challenging problems that the world is faced with. For this reason, voluntary GHG disclosure represents a growing area of research interest. However, the existing research generally focuses on developed countries. In this sense, the present paper aims to contribute to the existing GHG disclosure literature by analyzing the determinants of voluntary disclosure of firms operating in a developing country, Turkey. The effects of both financial characteristics and board structures of firms on voluntary disclosure decisions are analyzed as the possible determinants of GHG disclosures of Turkish firms. We use two proxies for assessing the firms’ GHG disclosures. The first proxy, “sensitiveness tendency”, indicates the response behavior of firms to the Carbon Disclosure Project (CDP) survey. The second proxy, namely, “transparence tendency”, represents the disclosure behavior of firms. Using logistic regression models with a sample of 84 listed Turkish companies which were included in the Carbon Disclosure Project survey in 2014, 2015 and 2016, we find that firm size, institutional ownership and market value are positively related to the sensitivity of sampled firms, while board size is negatively related. On the other hand, our results indicate that firm size, profitability and institutional ownership have positive impacts on the transparency of Turkish listed firms.
Dissertations / Theses on the topic "Voluntary emissions disclosure"
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Labidi, Manel. "La communication des entreprises sur les actifs immatériels : utilité pour les marchés financiers et impact sur la liquidité lors d'émissions de nouvelles actions." Thesis, Université Grenoble Alpes (ComUE), 2015. http://www.theses.fr/2015GREAA016.
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Cette thèse est consacrée à l'étude de l'utilité de la communication d'information afférente aux actifs immatériels lors des augmentations de capital en numéraire des sociétés françaises cotées, et son impact sur la liquidité. L'importance grandissante des éléments immatériels dans la compétitivité et la croissance des entreprises et leur non-reconnaissance comptable pose souvent la question de la nécessite de compléter les états financiers par une offre volontaire d'information sur ces actifs. La littérature comptable et financière montre l'évolution des besoins informationnels des utilisateurs externes des rapports annuels et constate l'intérêt qu'ils portent aux informations liées aux actifs immatériels. Une communication insuffisante sur ces actifs accentue donc le problème d'asymétrie d'information sur les marchés financiers. Elle offre un terrain favorable au transfert de richesse des investisseurs non informés vers les investisseurs informés, car ces derniers en exploitant l'information privée réalisent une rentabilité supérieure, au détriment des autres investisseurs. Cette situation conduit à une diminution de la liquidité des titres, et par conséquent, accroît le coût de capital des entreprises. Cela devient plus important lors des émissions de nouvelles actions où le décalage informationnel entre les investisseurs, ainsi qu'avec l'équipe dirigeante s'agrandit. L'étude menée sur un échantillon d'entreprises françaises cotées émettrices de nouvelles actions sur la période 2000-2009 montre un niveau faible d'offre volontaire d'information sur les actifs immatériels. De surcroît, l'analyse de l'impact de leur communication sur les éléments immatériels met en évidence que l'offre volontaire diminue la fourchette de prix, et augmente la profondeur du marché à l'annonce d'une augmentation de capital en numéraireThis thesis is devoted to the usefulness of intangible assets disclosure by French listed companies around new equity issues and its impact on stock liquidity. The growing importance of intangibles for companies' competitiveness and growth, besides of their non-recognition often raises the question of the need to complete financial statements by intangible assets voluntary disclosure. Accounting and finance literature shows changes in external users' information needs and highlights their attention for information related to intangibles. Insufficient communication on these assets accentuates information asymmetry in financial markets. It provides also a fertile ground for wealth transfer from uninformed investors to informed investors, as by exploiting private information, they can derive higher returns at the expense of other investors. This situation leads to a decrease in stock liquidity, and therefore to an increase of companies' cost of capital, which becomes more important around equity issues. The study conducted on a sample of French listed companies issuing new equity over the period 2000-2009 shows a low level of intangibles voluntary disclosure. Furthermore, our analysis shows that intangibles voluntary disclosure reduces spread, and increases market depth at the announcement of a capital increase
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Werner, Thom, William Johansson, and Rydberg Johan Finn. "Från dåtid till nutid : En studie om förändringar kring hållbarhetsredovisning mellan åren 1998–2019." Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-48544.
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Titel From then till now - A study of changes in sustainability reports from 1998-2019. Level Bachelor thesis in Business Administration Authors William Johansson, Johan Finn Rydberg, Thom Werner Tutor Esbjörn Segelod Date 2020-06-09 Keywords Sustainability, Sustainability reports, Signalling theory, Stakeholder theory, Business emissions, Equality, Corruption, Donation, Business Research, GRI, CSR, CSR history, Voluntary disclosure and Legitimacy theory. Research Questions How have the sustainability reports changed in different GRI frameworks and how have it affected companies in different branches, depending on pages and line of business between 1998–2019? How have the word in the categories: environment, social and economic responsibility changed in companies sustainability reports between the years 1998–2019? Purpose The purpose with this study is to examine how businesses sustainability reports associated with energy-, automotive- and forest and paperproduct have effected their sustainability reports from an environmental, social and economical perspecitve from year 1998–2019. Method The method of this study is a quantitative method with a content analysis that consists of 75 sustainability reports in total where 62 of these 75 reports was used. These 62 reports are coming from 25 different companies associated to energy-, automotive and forest and paperpoduction. The study was made of sustainability reports from the year 1998 to 2019. The result of the study encoded to a scheme of code. Conclusion The conclusion of this study shows an increase of the sustainability reports in all three branches. The most of the words shows an increase from 1998-2019.Titel Från dåtid till nutid - En studie om förändringar i hållbarhetsredovisning mellan åren 1998–2019. Nivå Kandidatuppsats Författare William Johansson, Johan Finn Rydberg, Thom Werner Handledare Esbjörn Segelod Datum 2020-06-09 Nyckelord Sustainability, Sustainability reports, Signalling theory, Stakeholder theory, Business emissions, Equality, Corruption, Donation, Business Research, GRI, CSR, CSR history, Voluntary disclosure och Legitimacy theory. Frågeställningar Hur har företags hållbarhetsredovisning påverkats av förändringen i GRI:s ramverk, mätt i antal sidor samt branschtillhörighet mellan åren 1998-2019? Hur har begrepp inom miljö, socialt och ekonomiskt ansvar förändrats i företags hållbarhetsredovisningar mellan åren 1998–2019? Syfte Syftet med studien är att undersöka hur svenska företag i branscherna fordon, energi samt skog- och pappersproduktion har påverkat sin hållbarhetsredovisning utifrån miljö, socialt och ekonomiskt perspektiv, mellan åren 1998–2019. Metod Studiens tillvägagångssätt är kvantitativ metod med innehållsanalys som var tänkt att bestå av totalt 75 stycken hållbarhetsrapporter men endast 62 stycken kunde användas. Dessa 62 rapporter kommer från 25 olika företag som tillhör energi, skogs- och pappersproduktion och bilbranschen. Studien använde sig av hållbarhetsredovisningar från 1998–2019. Resultatet kodades därefter i ett kodningsschema. Slutsats Den slutsats som kan uppsatsen visar är att en ökning av antal hållbarhetsrapporter har ökat i alla tre branscher. Även de flesta orden påvisar en ökning under 1998–2019.
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(9841514), Maria Tyler. "Corporate voluntary emissions disclosure in Australia: A multi-theoretical accounting perspective." Thesis, 2013. https://figshare.com/articles/thesis/Corporate_voluntary_emissions_disclosure_in_Australia_A_multi-theoretical_accounting_perspective/13436210.
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"This study explores the issue of corporate (voluntary) emissions disclosures in Australia during the period 2003/04 through 2009/10. This seven year period covered significant changes in the emissions-related social and political environment, including a change in Australian government, ratification of the Kyoto Protocol by Australia, the introduction of the National Greenhouse and Energy Reporting Act 2007, and a proposed Australian Emissions Trading Scheme (including carbon pricing). A multi-theoretical accounting model is used to explain the disclosures as a transitioning of two political economy theories: Legitimacy and Stakeholder theories. Both theories have been widely used in accounting research for examining the communication between an entity and society in general (Legitimacy Theory) or with certain stakeholders (Managerial Stakeholder Theory)."
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Pei-ChenHsu and 許倍甄. "The Relationship between Political Connection and Voluntary Disclosure of information on environmental Pollution – The case of Carbon Emissions Disclosures." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/nsq2v4.
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碩士國立成功大學
財務金融研究所碩士在職專班
103
After experiencing a spate of domestic environmental toxic wastewater pollution and edible oil scandals, both the public and corporate environments have become more aware of food safety, and have focused on promoting corporate social responsibility, meaning more attention to environmental issues and related government policies. Due to global warming caused by various human activity, the international community is committed to reducing carbon emissions to maintain global ecological balance. Under this background, this study investigates the relationship between business-political connections and the voluntary disclosure of information on environmental pollution (carbon emissions). In this study, using Taiwan from 2008 to 2012 as sample, I find that firms with political connections and the exposure of environmental information were positively correlated. The result implies that due to a firm’s political relations, it is easier to attract the public's attention. Furthermore, because of the current trend of increasing prevalence of corporate social responsibility, enterprises are more willing to voluntarily disclose environmental information to establish a positive image of quality and trust, which is also in line with the notion of supervision by the people. However, additional empirical results of the test showed that the amount of carbon emissions which firms with political connections revealed is low. One of the reasons is maybe because people with political influence will choose to serve on corporations with lower pollutions, in order to avoid any negative follow-up impact on reputation. In addition, some firms with political connections count on the political umbrella, and are free to underreport their carbon emissions.
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Lin, Pei-Ying, and 林沛瑩. "The Determinants of Voluntary Carbon Emission Disclosure for Taiwan Company." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/51014268253635319352.
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碩士國立雲林科技大學
會計系碩士班
100
In recent years, much discussion of environmental issues be raised due to the problem of climate change. Government agencies and interested parties need information of the company carbon emissions, but achieved only through the company''s voluntary disclosure. For understand the disclosure situation of carbon emissions, this study to investigate the information disclosure of carbon emissions for Taiwan company. In addition, the study further explore the influencing factors of carbon emssions disclosure, and hope to provide a reasonable explanation of corporate behavior. The result of survey shows the information disclosure of carbon emissions on average is not enough. It is attributed to not only unwilling to disclose, but also hasn’t build carbon management system yet. The study used matched-firm as a comparison sample, and utilizes logistic regression to examine the hypothesis. The results show that size, shareholding ratio of institutional investors and ISO 14001 have a significant positive effect on voluntary carbon emissions disclosure. However, there is a insignificant positive relation between environmental-sensitive industries and voluntary carbon emissions disclosure.