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Journal articles on the topic 'Corporate carbon performance'

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Author: Grafiati
Published: 10 December 2022
Last updated: 28 January 2023

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1

Mardini, Ghassan H., and Yasean A. Tahat. "Corporate Carbon Disclosure, Carbon Performance and Corporate Firm Performance." International Journal of Sustainable Economy 13, no. 1 (2021): 1. http://dx.doi.org/10.1504/ijse.2021.10037683.

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2

Tahat, Yasean A., and Ghassan H. Mardini. "Corporate carbon disclosure, carbon performance and corporate firm performance." International Journal of Sustainable Economy 13, no. 3 (2021): 219. http://dx.doi.org/10.1504/ijse.2021.116634.

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3

Hoffmann, Volker H., and Timo Busch. "Corporate Carbon Performance Indicators." Journal of Industrial Ecology 12, no. 4 (August 2008): 505–20. http://dx.doi.org/10.1111/j.1530-9290.2008.00066.x.

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4

Busch, Timo. "Corporate Carbon Performance Indicators Revisited." Journal of Industrial Ecology 14, no. 3 (April 14, 2010): 374–77. http://dx.doi.org/10.1111/j.1530-9290.2010.00239.x.

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5

Busch, Timo, Matthew Johnson, and Thomas Pioch. "Corporate Carbon Performance Data: Quo Vadis?" Academy of Management Proceedings 2019, no. 1 (August 1, 2019): 17062. http://dx.doi.org/10.5465/ambpp.2019.17062abstract.

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6

Murray, Joy, Thomas Wiedmann, and Christopher Dey. "Comment on “Corporate Carbon Performance Indicators Revisited”." Journal of Industrial Ecology 15, no. 1 (January 18, 2011): 158–60. http://dx.doi.org/10.1111/j.1530-9290.2010.00315.x.

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7

Yusuf, Muhammad. "DETERMINAN CARBON EMISSION DISCLOSURE DI INDONESIA." JURNAL AKUNTANSI DAN AUDITING 17, no. 1 (May 5, 2021): 131–57. http://dx.doi.org/10.14710/jaa.17.1.131-157.

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Global and uncontrolled climate change has caused a variety of problems and has become one of the biggest environmental issues in recent years. Indonesia is the fifth largest carbon emitting country in the world and as a country that has signed the Kyoto Protocol must participate in efforts to reduce carbon emissions. According to the Ministry of Environment and Forestry, industry is one of the biggest contributors to carbon emissions. This is one of the reasons why companies (industries) must contribute to reducing carbon emissions. Efforts made by companies are to do carbon emission disclosure. Carbon emission disclosure in Indonesia is still a voluntary disclosure so that not all companies make disclosures in their financial statements. This study aims to obtain empirical evidence about the factors that drive companies to conduct carbon emission disclosure. The determinant variables of carbon emission disclosure in this study are profitability, leverage, environmental performance, company size, and corporate governance, by taking samples of companies listed on the Corporate Governance Perception Index (CGPI) for the period 2007-2017. Determination of the research sample using purposive sampling method and data analysis techniques using the multiple linear regression method. The results showed that profitability, environmental performance, company size, and corporate governance had a positive effect on carbon emission disclosure while leverage had no effect on carbon emission disclosure. This research contribution provides empirical evidence about profitability, environmental performance, company size, and corporate governance are factors that drives companies to do carbon emission disclosure in Indonesia.
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Ngwakwe, Collins C. "Corporate South Africa and carbon disclosure: A differential analysis of 2011 and 2012 carbon disclosure performance." Corporate Ownership and Control 12, no. 1 (2014): 337–44. http://dx.doi.org/10.22495/cocv12i1c3p3.

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This paper examined the performance of corporate South Africa in the 2012 Carbon Disclosure Project [CDP]. It is motivated by the growing shift to climate performance amongst the JSE listed companies in South Africa; hence the paper showcases the commitment of corporations in South Africa towards carbon disclosure. It thus shows exemplary commitment by corporations in an emerging economy to curb GHG emission through disclosure. The paper compared corporate South Africa carbon disclosure performance in 2012 with the 2011 disclosure performance. First, the performance of the Johannesburg Stock Exchange (JSE) 100 carbon performance leaders were examined; and using a statistical t-test of difference in means, the paper finds that the 2012 carbon performance improved remarkably over the 2011 performance; hence the T-test indicates a significant difference in means between the 2012 and 2011 carbon performance. Secondly, the paper also examined the climate performance of the JSE 100 companies and also found a significant difference between the 2011 and 2012 performance which also depicts an improvement over the 2011 climate performance. It is perceptible that the 2011 UN Climate Conference in South Africa, coupled with the SA’s outstanding role in global climate change negotiations and the Carbon Disclosure Project is driving corporate SA to ‘walk the talk’ on climate change. In conclusion the paper highlights the need for further corporate climate initiatives, and calls on governments of developing countries to take a bold stance on climate negotiations as this is a key to encouraging the corporate toward climate friendly and carbon reduction initiatives
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9

Rohani, Alireza, Mirna Jabbour, and Magdy Abdel-Kader. "Carbon performance, carbon disclosure, and economic performance: the mediating role of carbon (media) legitimacy in the UK." International Journal of Accounting and Economics Studies 9, no. 1 (April 14, 2021): 8. http://dx.doi.org/10.14419/ijaes.v9i1.31494.

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There has been a continuous and controversial debate about the relationship between carbon performance, carbon disclosure, and economic performance. This study investigates whether corporate economic performance is influenced by carbon performance and disclosure and whether carbon (media) legitimacy mediates such relationships. This study provides a broader understanding of the relationship between carbon performance, disclosure, and economic performance by investigating the mediating role of carbon (media) legitimacy, and offers further evidence from the UK context. Based on a balanced panel data of 95 UK firms between 2009 and 2014 (amounting to 475 observations in total) and using path analysis, we find that improving the company’s carbon performance is not financed by shareholders, and carbon (media) legitimacy as an intangible asset enhances the economic performance of the firm. We also find that while carbon disclosure does not directly improve economic performance, it indirectly does so via carbon (media) legitimacy. Finally, the results show while carbon performance is not reflected in carbon (media) legitimacy, carbon disclosure as a legitimizing tool strongly enhances carbon (media) legitimacy. Overall, our results suggest that voluntary carbon disclosure, regardless of the firm’s underlying carbon performance, is an effective tool to manage corporate (media) legitimacy, and subsequently improve economic performance. Thus, voluntary carbon disclosure in the UK may hinder future improvements in a firm’s carbon performance.
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10

Zha, Guiliang, Yongqing Li, and Qingliang Tang. "Impacts of Emissions Trading Scheme Initiatives on Corporate Carbon Proactivity and Financial Performance." Journal of Risk and Financial Management 15, no. 11 (November 10, 2022): 526. http://dx.doi.org/10.3390/jrfm15110526.

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This study introduces the concept of carbon proactivity and considers not only the quantity of emissions but also corporate carbon-reduction efforts and actions to explore the relationship between carbon proactivity, the emissions trading scheme (ETS) mechanism, and corporate financial performance. A matched-pair approach was adopted to explore the difference in carbon proactivity between ETS and non-ETS firms. The study aims to investigate the impacts of an ETS on corporate carbon proactivity and whether participating in an ETS can help a firm achieve a desired outcome in which it can improve both environmental and economic performance. Using manually collected data on carbon disclosure, it was found that carbon proactivity is higher among firms that participate in an ETS than among those that do not, and carbon proactivity is trending upward for the participating firms. In addition, evidence suggests that while investing more resources in carbon proactivity decreases current financial performance, it will boost future financial performance. This relationship is observed among firms that participate in an ETS. This study extends the understanding of the relationship between ETSs, corporate carbon proactivity, and corporate financial performance. It also provides evidence on how to improve the ETS mechanism.
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11

Datt, Ragini Rina, Le Luo, and Qingliang Tang. "Corporate voluntary carbon disclosure strategy and carbon performance in the USA." Accounting Research Journal 32, no. 3 (September 27, 2019): 417–35. http://dx.doi.org/10.1108/arj-02-2017-0031.

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Purpose This study aims to examine whether good carbon performers disclose more carbon information overall than poor performers, and if yes, how firms select different types of carbon information to signal their genuine superior carbon performance. Design/methodology/approach The level of disclosure is measured based on content analysis of Carbon Disclosure Project (CDP) reports. The study sample consists of 487 US companies that voluntarily participated in the CDP survey from 2011 to 2012. The authors use the t-test and multiple regression models for analyses. Findings The results consistently indicate that firms with better carbon performance disclose a greater amount of overall carbon information, supporting the signalling theory. In addition, in contrast to previous studies that merely consider the overall disclosure level, the authors also investigate disclosure of each major aspect of carbon activities. The results show that good carbon performers disclose more key carbon items, such as goods and services that avoid greenhouse gas (GHG) emissions, external verification and carbon accounting, to signal their true type. Research limitations/implications This study has some limitations. The authors rely on CDP reports for analysis and focus on the largest companies in the USA. Caution should be exercised when generalising the results to other countries, smaller firms or voluntary carbon information disclosed in other communications channels. Practical implications Because carbon disclosure has already been moving from a voluntary to mandatory requirement in many jurisdictions, the format and content of CDP reports might be considered for a formal standalone GHG statement. Based on the results, the authors believe that there should be industry-specific disclosure guidelines, and more disclosure should be made at the project level. Originality/value In the context of climate change, this study provides support for the signalling theory by utilising the relationship between voluntary carbon disclosure and performance. The study also provides empirical evidence on how companies may use different types of carbon information to signal their underlying carbon performance.
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12

Busch, Timo, and Stefan Lewandowski. "Corporate Carbon and Financial Performance: A Meta-analysis." Academy of Management Proceedings 2016, no. 1 (January 2016): 11657. http://dx.doi.org/10.5465/ambpp.2016.11657abstract.

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13

Busch, Timo, Alexander Bassen, Stefan Lewandowski, and Franziska Sump. "Corporate Carbon and Financial Performance: An Empirical Analysis." Academy of Management Proceedings 2017, no. 1 (August 2017): 11756. http://dx.doi.org/10.5465/ambpp.2017.11756abstract.

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14

Busch, Timo, and Stefan Lewandowski. "Corporate Carbon and Financial Performance: A Meta-analysis." Journal of Industrial Ecology 22, no. 4 (June 9, 2017): 745–59. http://dx.doi.org/10.1111/jiec.12591.

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15

Guo, Ting, Guiliang Zha, Chyi Lin Lee, and Qingliang Tang. "Does corporate green ranking reflect carbon-mitigation performance?" Journal of Cleaner Production 277 (December 2020): 123601. http://dx.doi.org/10.1016/j.jclepro.2020.123601.

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16

Ganda, Fortune. "The effect of carbon performance on corporate financial performance in a growing economy." Social Responsibility Journal 14, no. 4 (October 1, 2018): 895–916. http://dx.doi.org/10.1108/srj-12-2016-0212.

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Purpose This study aims to examine the impact of carbon performance on firm financial performance by using Republic of South Africa CDP company data from 2014 to 2015. Design/methodology/approach The study considered 63 companies on the Republic of South Africa CDP database. Content analysis was used to extract both carbon performance data and firm financial data. The data were analysed using panel data analysis and partial derivative approaches. Findings The findings indicate that carbon performance produces a positive relationship with return on equity (ROE) and return on sales (ROS). Conversely, it generates a negative relationship with return on investment (ROI) and market value added (MVA). Furthermore, the study highlights that carbon performance pays and that the relationship with financial performance (ROE, ROS, ROI and MVA) deepens as the corporate growth rate increases. Practical implications Companies that integrate carbon performance initiatives reap substantial financial gains, and this relationship is strengthened as the company’s growth rate increases. Originality/value The research questions and data collected from Republic of South African CDP firms are original and provide important evidence on the impact of carbon performance on firm financial indicators. Furthermore, many empirical studies focus on highly industrialised countries; this study examines this issue in the emerging South African economy which has experienced rapid growth of emissions in recent years. While most previous studies on the relationship between carbon performance and firm financial performance used a single class of corporate financial measures, this study used both accounting- and market-based indicators. It also investigated how firm growth moderates the association between carbon performance and diverse financial performance measures. Finally, pressure exerted by green stakeholders since the introduction of the Johannesburg Stock Exchange’s sustainability criteria in 2004, as well as government policies, has a profound impact on the South African business context; it is hence important to examine corporate environmental management activities in the context of the association between carbon performance and firm performance.
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17

Qi, Bing, and Zhilin Yang. "Board Group Faultlines, Slack Resource, and Corporate Carbon Performance." Sustainability 14, no. 20 (October 12, 2022): 13053. http://dx.doi.org/10.3390/su142013053.

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A general consensus has been reached among many countries that low-carbon development is important for the protection of the environment and the mitigation of climate change. In line with the attitude of a responsible country, China urges enterprises to participate in energy conservation and emission reduction through various policies. Based on the faultline theory, this paper considers the data of 124 listed companies in China’s manufacturing industry from 2015 to 2019 as a research sample. From the perspective of corporate governance, this analysis discusses the influence of the aggregation effect of the multiple characteristics of board members on the environmental protection benefits of enterprises, and empirically studies the board group. The relationship between the faultline and the carbon performance of the enterprise is further investigated, and the internal slack resources of the enterprise are further investigated in relation to the board members and the moderating effect. The study found that the existence of the board’s bio-demographic-related faultline has a positive effect on the carbon performance level of enterprises, but it is not statistically significant. The existence of the board’s task-related faultline has a positive effect on the carbon performance level of the enterprise. Further research found that precipitated slack resources have a significant negative moderating effect on the relationship between the existence of boardroom faultlines and corporate carbon performance, and that the relationship had a positive moderating effect, but was not statistically significant. The preceding conclusions not only enrich the research on corporate internal governance in theory, but also provide useful guidance for how to improve corporate environmental protection behavior on a microlevel in practice.
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18

Surmann, Markus, Wolfgang Andreas Brunauer, and Sven Bienert. "The energy efficiency of corporate real estate assets." Journal of Corporate Real Estate 18, no. 2 (May 9, 2016): 68–101. http://dx.doi.org/10.1108/jcre-12-2015-0045.

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Purpose On the basis of corporate wholesale and hypermarket stores, this study aims to investigate the relationship between energy consumption, physical building characteristics and operational sales performance and the impact of energy management on the corporate environmental performance. Design/methodology/approach A very unique dataset of METRO GROUP over 19 European countries is analyzed in a sophisticated econometric approach for the timeframe from January 2011 until December 2014. Multiple regression models are applied for the panel, to explain the electricity consumption of the corporate assets on a monthly basis and the total energy consumption on an annual basis. Using Generalized Additive Models, to model nonlinear covariate effects, the authors decompose the response variables into the implicit contribution of building characteristics, operational sales performance and energy management attributes, under control of the outdoor weather conditions and spatial–temporal effects. Findings METRO GROUP’s wholesale and hypermarket stores prove significant reductions in electricity and total energy consumption over the analyzed timeframe. Due to the implemented energy consumption and carbon emission reduction targets, the influence of the energy management measures, such as the identification of stores associated with the lowest energy performance, was found to contribute toward a more efficient corporate environmental performance. Originality/value In the context of corporate responsibility/sustainability of wholesale, hypermarket and retail corporations, the energy efficiency and reduction of carbon emissions from corporates’ real estate assets is of emerging interest. Besides the insights about the energy efficiency of corporate real estate assets, the role of the energy management, contributing to a more efficient corporate environmental performance, is not yet investigated for a large European wholesale and hypermarket portfolio.
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Zhu, Bangzhu, Chenxin Xu, Ping Wang, and Lin Zhang. "How does internal carbon pricing affect corporate environmental performance?" Journal of Business Research 145 (June 2022): 65–77. http://dx.doi.org/10.1016/j.jbusres.2022.02.071.

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20

KASBUN, Nur Fatin, Tze San ONG, Haslinah MUHAMAD, and Ridzwana Mohd SAID. "Conceptual Framework to Improve Carbon Performance via Carbon Strategies and Carbon Accounting." Journal of Environmental Management and Tourism 10, no. 8 (February 26, 2020): 1918. http://dx.doi.org/10.14505//jemt.v10.8(40).21.

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Rapid transformation from agriculture to industrialized economy in Malaysia has evidently attributed to the accelerated increase in carbon emissions. Carbon emission growth that led to climate change is a very complex spectacle and that is when carbon accounting has emerged. The emergence of carbon accounting has assisted and motivates organizations in achieving their carbon reduction objectives because the system is considered essential in combating climate change. Despite that, the accounting methodology used for climate change remains poorly understood in the current business sphere. As such, it is argued that if carbon strategy is deliberated properly by an organization, carbon accounting will effectively outlines the effects on carbon performance. Enhancing profits is the focal point, but the focus on the sustainable development of the business in the future is crucial. This paper discusses interlinks of corporate carbon strategies, carbon accounting and carbon performance of organizations in Malaysia.
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21

Yu, Xiaolin, JunWei Shi, Kai Wan, and Tsangyao Chang. "Carbon trading market policies and corporate environmental performance in China." Journal of Cleaner Production 371 (October 2022): 133683. http://dx.doi.org/10.1016/j.jclepro.2022.133683.

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22

Elsayih, Jibriel, Rina Datt, and Qingliang Tang. "Corporate governance and carbon emissions performance: empirical evidence from Australia." Australasian Journal of Environmental Management 28, no. 4 (October 2, 2021): 433–59. http://dx.doi.org/10.1080/14486563.2021.1989066.

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23

Lewandowski, Stefan. "Corporate Carbon and Financial Performance: The Role of Emission Reductions." Business Strategy and the Environment 26, no. 8 (August 22, 2017): 1196–211. http://dx.doi.org/10.1002/bse.1978.

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24

van Emous, Robin, Rytis Krušinskas, and Wim Westerman. "Carbon Emissions Reduction and Corporate Financial Performance: The Influence of Country-Level Characteristics." Energies 14, no. 19 (September 22, 2021): 6029. http://dx.doi.org/10.3390/en14196029.

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Using a cross-country dataset covering 9265 observations on 1785 firms representing 53 countries over the period 2004–2019, this study investigates the relation between carbon emissions reduction and corporate financial performance (CFP). We perform OLS regressions with fixed effects. We found that carbon emissions reduction increases the return on assets, the return on equity, and the return on sales, whereas it has no effect on the Tobin’s Q and the current ratio. The positive relationship with the return on assets is stronger for firms with a higher responsibility score. We study country characteristics by modeling GDP growth, overall emissions within a country, and the presence of carbon emissions legislation. Our results indicate that the overall carbon emissions of a country and the presence of carbon emissions legislation are related to both corporate carbon emissions reduction and CFP. Moderating effects of the country’s overall emissions and the presence of carbon emissions legislation do not affect the relationship between carbon emissions reduction and CFP. Despite the further understanding gained, the issue of whether it “pays to be green” can still not be resolved well.
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Piper, Katherine, and James Longhurst. "Exploring corporate engagement with carbon management techniques." Emerald Open Research 3 (May 25, 2021): 9. http://dx.doi.org/10.35241/emeraldopenres.14024.1.

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This paper explores the different ways of managing carbon in organisational settings. It uses a sequential mixed methods approach – literature review, discussions with sustainability thought leaders, and online survey and interviews with company sustainability leaders – to consider and critique the use of the carbon management hierarchy (CMH) by selected corporate bodies in the UK. The derived empirical evidence base enables a triangulated view of current performance and potential improvements. Currently, carbon management models are flawed, being vague in relation to the operational reductions required prior to offsetting and making no mention of Science Based Targets nor the role corporations could play in wider sustainability initiatives. An amended CMH is proposed incorporating wider sustainability initiatives, varying forms of offsets, the inclusion of accounting frameworks and an annual review mechanism to ensure progress towards carbon neutrality. If such a model were to be widely used, it would provide more rapid carbon emissions reductions and mitigation efforts, greater certainty in the authenticity of carbon offsets, wider sustainability impacts and a faster trajectory towards carbon neutrality.
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Makan, Leo Themjung, and Kailash Chandra Kabra. "Carbon Emission Reduction and Financial Performance in an Emerging Market: Empirical Study of Indian Firms." Indonesian Journal of Sustainability Accounting and Management 5, no. 1 (June 30, 2021): 23–32. http://dx.doi.org/10.28992/ijsam.v5i1.292.

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The study aims to examine the impact of carbon emission reduction on financial performance in an emerging market context. Thirty eight Indian-listed firms were drawn from the Bombay Stock Exchange for the sample, and firms’ data were collected from sustainability reports and Capitaline Plus corporate database. Carbon productivity and market-to-book ratio were used as a proxy to measure carbon emission reduction and financial performance, respectively. Results show a positive association between carbon emission reduction and financial performance after employing the appropriate panel regression model. This study contributes to the ongoing “pays to be green” literature, and the findings of this study complement the “win–win” research by empirically showing that corporate effort to reduce carbon emission generates a positive impact on firm’s financial performance. Moreover, the findings provide crucial managerial and policy implication.
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Saka, Chika, and Tomoki Oshika. "Disclosure effects, carbon emissions and corporate value." Sustainability Accounting, Management and Policy Journal 5, no. 1 (February 11, 2014): 22–45. http://dx.doi.org/10.1108/sampj-09-2012-0030.

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Purpose – The main purpose of this study is to examine the impact of corporate carbon emissions and disclosure on corporate value, especially regarding whether disclosure helps to reduce uncertainty in valuation as predicted by carbon emissions using a unique data set on Japanese companies. Design/methodology/approach – Empirical analysis of the relations between corporate carbon emissions using compulsory filing data to Japanese Government covering more than 1,000 firms, corporate carbon management disclosure (CDP disclosure), and the market value of equity. Findings – The authors find that corporate carbon emissions have a negative relation with the market value of equity, the disclosure of carbon management has a positive relation with the market value of equity, and the positive relation between the disclosure of carbon management and the market value of equity is stronger with a larger volume of carbon emissions. Practical implications – The results may be important when considering the inclusion of carbon disclosure as a component of nonfinancial disclosure. In addition, the findings encourage Japanese companies to reduce carbon emissions and to disclose their carbon management activities. Originality/value – The authors provide the first empirical evidence of an interactive effect between the volume of carbon emissions and carbon management disclosure on the market value of equity. And, the results concerning the relation between environmental performance, disclosure, and market value are readily generalizable, especially as all companies emit carbon, either directly or indirectly. In addition, the results are arguably free of problems with sampling bias and endogeneity as the authors employ data obtained from the compulsory filing of carbon emissions information.
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28

Ritz, Robert A. "Linking Executive Compensation to Climate Performance." California Management Review 64, no. 3 (February 15, 2022): 124–40. http://dx.doi.org/10.1177/00081256221077470.

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Climate change has risen to board level on the corporate agenda. Under pressure from institutional investors, companies are reformulating their strategies for a low-carbon world. A novel aspect of the emerging corporate response is that executive compensation is being linked to climate performance. This article examines the different ways that climate-linked incentive pay is used at European and U.S. energy majors, and it develops a framework—aimed at companies in “hard-to-decarbonize” sectors—to understand the benefits, challenges, and key design options. It also makes recommendations on how this organizational practice might be refined over time.
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Cordova, Carmen, Ana Zorio-Grima, and Paloma Merello. "Contextual and corporate governance effects on carbon accounting and carbon performance in emerging economies." Corporate Governance: The International Journal of Business in Society 21, no. 3 (March 5, 2021): 536–50. http://dx.doi.org/10.1108/cg-10-2020-0473.

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Purpose This paper aims to explore the driving forces for having carbon reporting and carbon reduction management strategies in emerging and developing countries. Design/methodology/approach The methodology employed uses logit and linear panel data models and generalized moments method, to avoid endogeneity problems. Findings The results show that the carbon reporting decision is positively related to being located in Africa or America (as opposed to Asia), publishing a sustainability report and having certain corporate governance (CG) attributes such as a corporate social responsibility (CSR) committee, larger board size and an executive compensation policy based on environmental and social performance. Regarding the driving forces leading to a reduction of carbon emissions, no evidence is obtained on the effect of the variables considered. Practical implications The evidence obtained is valuable, as it can help standard-setters in these geographical areas to promote actions in the field of CG to increase transparency. Nonetheless, additional measures to disclosure should be needed in the future to help decrease carbon emissions more effectively. Social implications Raising awareness amongst companies helps mimetic isomorphism take place so that efforts can be made to report levels of pollution in an initial phase, which hopefully in the future may be managed to try to keep a decreasing path. Therefore, implications of this research are crucial for emerging and developing countries, as they are especially vulnerable to climate change. Originality/value To the best of the authors’ knowledge, this is the first paper to look into this phenomenon in emerging and developing countries from Asia, Africa and America. This contribution is unique as this research shows that location, publication of a sustainability report together with some CG attributes are drivers for carbon transparency.
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Lee, Su-Yol, and Joonkyum Lee. "Time Dynamic Analysis of the Relationships Between Corporate Carbon Management, Organizational Capabilities, and Firm Performance: The Resource-based and Natural Resource-based View." Korean Production and Operations Management Society 33, no. 2 (May 31, 2022): 345–67. http://dx.doi.org/10.32956/kopoms.2022.33.2.345.

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Interest in corporate environmental responses to climate change has been growing, although most studies use static approaches, which cannot explain the dynamics from accumulated capabilities. In this study, we examine the antecedents and consequences of corporate environmental responses to climate change by investigating dynamic changes in organizational capability by employing a method that integrates dynamic analysis with the resource-based and natural resource-based views. We conduct a longitudinal analysis of carbon management practices, total quality management, operations management, and market performance of 72 firms in Korea. The results demonstrate that corporate responses to climate change are affected more by accumulated organizational learning capability than initial capability. However, the relationship between increased carbon management practices and firm performance is not confirmed. The findings support the resource-based view that the accumulation of organizational capability and performance affects corporate environmental responses to climate change. By contrast, the findings do not provide sufficient evidence for the natural-resource-based view that the responses in turn drive corporate performance improvement.
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Galán-Valdivieso, Federico, Laura Saraite-Sariene, Juana Alonso-Cañadas, and María Caba-Pérez. "Do Corporate Carbon Policies Enhance Legitimacy? A Social Media Perspective." Sustainability 11, no. 4 (February 22, 2019): 1161. http://dx.doi.org/10.3390/su11041161.

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Stakeholders are increasingly concerned about climate change and companies’ commitment to anticipate future carbon-related risks, and grant or withdraw support depending on their perceptions of firms’ carbon performance. The aim of this research is to analyse which carbon-related factors influence stakeholders with regards to the legitimacy-granting process. The sample in this study includes 146 firms from North America and Europe committed to carbon mitigation, whose legitimacy is measured via social media interactions. Findings show that setting a corporate carbon policy and disclosing an internal price of carbon are positively linked to legitimacy, while other factors are negatively or not related to legitimacy. This study makes theoretical contributions, proposing a metric based on social media stakeholder engagement to measure corporate legitimacy, as well as practical implications, revealing which carbon information shapes stakeholders’ perception of firms’ climate performance, and opening new possibilities for future research.
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KURNIA, Pipin, Edfan DARLIS, and Adhitya Agri PUTRA. "Carbon Emission Disclosure, Good Corporate Governance, Financial Performance, and Firm Value." Journal of Asian Finance, Economics and Business 7, no. 12 (December 31, 2020): 223–31. http://dx.doi.org/10.13106/jafeb.2020.vol7.no12.223.

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33

Elsayih, Jibriel, Qingliang Tang, and Yi-Chen Lan. "Corporate governance and carbon transparency: Australian experience." Accounting Research Journal 31, no. 3 (September 3, 2018): 405–22. http://dx.doi.org/10.1108/arj-12-2015-0153.

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Purpose The purpose of this paper is to explore the association between corporate governance (CG) mechanisms and the extensiveness of carbon disclosure. Design/methodology/approach This paper uses Ordinary Least Squares (OLS) regression model with data from 2009 to 2012 for largest Australian companies that voluntarily disclose their information to the carbon disclosure project. Findings The authors find that board independence, board diversity and managerial ownership are significantly correlated with the degree of carbon transparency, while the existence of environmental committee is not. Practical implications The findings of this paper should be useful for government and capital market regulators who concern the quality of CG and carbon actions. First, the evidence in this paper suggests that current CG practice that emphasize board diversity and independence seems encouraging an environment friendly decision and adopt carbon reduction initiatives. Second, however, the current version of CG codes need more stress on none financial goals that should help corporate executives to balance value enhancement vis-à-vis ecosystem protection. Finally, another implication for policy-makers is CG should be re-structured so as to motivate firms to pursue long-term sustainable development instead of taking short-sight view of firm performance. Originality/value This paper contributes in the increasing body of literature indicating that CG encourages a proactive corporate strategy in general and carbon disclosure in particular. The authors add new empirical evidence which has policy implication that CG should be improved so as to encourage executives to engage in more sustainable development and stakeholder long-term value protection.
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Qian, Wei. "Legitimacy or good governance: What drives carbon performance in Australia." Corporate Ownership and Control 10, no. 3 (2013): 39–48. http://dx.doi.org/10.22495/cocv10i3art4.

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Previous studies present diverse views on carbon performance. The legitimacy perspective posits that external forces from a wide range of stakeholders drives environmental performance change, while the governance perspective posits that strong internal governance structure leads to performance improvement. This study empirically examines the validity of these different perspectives. Using data released by top polluting companies included in the Australian National Greenhouse and Energy Reports (NGER), the study finds that better governance structures are significantly associated with higher carbon performance, but there is no significant relationship between external carbon disclosure and carbon performance. The results suggest that future policy needs to focus more on ensuring strong corporate governance system and encouraging the integration of environmental aspects into governance agenda.
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Vaseyee Charmahali, Mehdi, Hasan Valiyan, and Mohammadreza Abdoli. "Developing a framework for carbon accounting disclosure strategies: a strategic reference points (SRP) matrix-based analysis." International Journal of Ethics and Systems 37, no. 2 (February 26, 2021): 157–80. http://dx.doi.org/10.1108/ijoes-09-2020-0148.

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Purpose During the current century, environmental sustainability and waste reduction processes have always been subject to scrutiny in developed societies. Developed communities have gained considerable momentum by investing in environmental infrastructure and integrating corporate performance disclosure and less developed communities are involved with it. Carbon disclosure is one of the aspects of green accounting in “corporate strategies,” especially those operating across the capital market. Adherence to the disclosure of facts can facilitate sustainable development in societies. This study aims to present strategic reference points matrix-based model to develop a framework for carbon disclosure strategies through institutional and stakeholder pressures throughout the capital market. Design/methodology/approach As a case study, by reviewing similar research on carbon disclosure, this study seeks to illustrate various carbon disclosure aspects and strategies in a matrix based on institutional (vertical axis) and stakeholder (horizontal axis) pressures Findings The study attempts to states that carbon disclosure is affected solely by the company because of the presence of agency gaps between external stakeholders and corporate executives. Originality/value However, the firm’s decision to adopt a carbon disclosure strategy depends on the performance of stakeholder pressure (stakeholder salience level) and managers’ perceptions of institutional pressure (institutional pressure centrality level).
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Tang, Samuel, and David Demeritt. "Corporate carbon reporting: What purpose does it serve business performance and management?" Academy of Management Proceedings 2017, no. 1 (August 2017): 12359. http://dx.doi.org/10.5465/ambpp.2017.12359abstract.

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Damert, Matthias, Arijit Paul, and Rupert J. Baumgartner. "Exploring the determinants and long-term performance outcomes of corporate carbon strategies." Journal of Cleaner Production 160 (September 2017): 123–38. http://dx.doi.org/10.1016/j.jclepro.2017.03.206.

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Lin, Jianheng, Linsen Qi, Meirong Liang, and Heng Xu. "Analysis of the Performance of New Energy Vehicle Companies based on Entropy-Topsis." Scientific Journal of Technology 4, no. 11 (November 22, 2022): 24–29. http://dx.doi.org/10.54691/sjt.v4i11.2741.

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With the introduction of the "double carbon" goal, promoting the green and low-carbon transformation and development of the industry has become the main grasp to help the "double carbon" goal, and traditional car enterprises are shifting to new energy vehicle manufacturing with precision under the new development concept. This paper takes new energy vehicle enterprises as an example, selects their 2018-2021 financial data, constructs a comprehensive evaluation system using entropy-topsis model, evaluates their corporate performance, and makes corresponding suggestions.
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Ma, Guangqi, Miya Liang, and Wenlin Sun. "Effect Analysis of Carbon Information on Enterprise Value Based on Big Data." Mathematical Problems in Engineering 2022 (July 11, 2022): 1–11. http://dx.doi.org/10.1155/2022/4406064.

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An effect analysis approach of carbon information on enterprise value based on big data is proposed. This study first systematically expounds on the sources of research data and data collection methods and then comprehensively analyzes corporate carbon information disclosure status and characteristics. It also conducts an empirical study on the short-term impact of carbon information disclosure on corporate value creation and draws the following conclusions. Industry classification has an important impact on corporate carbon information disclosure in terms of the status and characteristics of corporate carbon information disclosure. Except for the financial and insurance industry, the average amount of carbon information disclosure in susceptible sectors such as the extractive industry and construction industry is relatively high. In terms of carbon information disclosure content, the carbon information disclosed by enterprises is mainly related to low-carbon technology and low-carbon product plans. Through empirical analysis of the impact of carbon information disclosure on short-term stock market performance and investor returns, it is found that the trading volume and value of stocks in the 5 trading days after the information event were higher than those in the previous 5 trading days. Still, the increase in the overall stock market value was not significant. This shows that the occurrence of carbon information disclosure events can improve the liquidity and trading activity of the stock market, trigger the stock market’s market response to carbon information disclosure, and enable investors to obtain more abnormal returns among short-term investors. It has a certain impact on short-term enterprise value creation.
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Zhang, Cong, and Shanyue Jin. "What Drives Sustainable Development of Enterprises? Focusing on ESG Management and Green Technology Innovation." Sustainability 14, no. 18 (September 18, 2022): 11695. http://dx.doi.org/10.3390/su141811695.

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Sustainable development of a company is an important task in corporate management. Enterprises must constantly innovate and change to achieve sustainable development. In China, considering the need for sustainable development of enterprises and the requirement of the dual carbon goals of carbon peaking and carbon neutrality, the environment, social responsibility, and governance (ESG) management and green technology innovation of enterprises are in the spotlight. Therefore, this study aimed to use empirical analysis to verify whether the ESG performance of enterprises promotes corporate green technology innovation and to further explore corporate attributes that promote the relationship between the two. This study selected 933 Chinese A-share listed companies from 2015 to 2019 as the research object and used the fixed effect model to empirically analyze the relationship between ESG performance and the green technology innovation capability of enterprises. The results show that ESG performance plays an important role in promoting green technology innovation capability. Moreover, this study found that, compared to enterprises with low technology levels or short-listing life span, the ESG performance of enterprises with high technology level and long listing life span has a stronger role in promoting the green technology innovation capability of enterprises. Simultaneously, compared with non-state-owned enterprises, state-owned enterprises play a stronger role in the promotion. This study enriches the theoretical mechanism of ESG performance affecting green technology innovation of enterprises, and they have a certain reference value for promoting the sustainable development of enterprises.
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Das, Mitali. "Corporate Sustainable Practices and Profitability – Compatible?" Journal of Economics and Management Sciences 5, no. 2 (October 12, 2022): p13. http://dx.doi.org/10.30560/jems.v5n2p13.

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Carbon risks and corporate social responsibility have emerged as top priorities in the global climate change agenda, leading shareholders to exert greater pressure on corporations to adopt environmental, social and governance (ESG) practices and policymakers to consider regulatory actions on carbon disclosures. Proponents stress that ESG strategies will improve financial performance, while detractors focus on their large upfront costs. The literature is inconclusive in part because it has focused predominantly on the environmental pillar alone, or ESG as a combined strategy without clearly delineating how social and governance strategies also affect corporate profitability. Distinguishing between the three pillars of ESG, this paper finds that each of these strategies individually as well as jointly are positively associated with corporate profitability. The findings are robust to firm-level controls for size and access to capital markets, as well as macroeconomic variables, and unobserved country and year fixed effects that may reflect differences in tax jurisdictions and disclosure stringency.
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Perlin, Ana Paula, Clandia Maffini Gomes, Francies Diego Motke, Isak Kruglianskas, and Felipe Cavalheiro Zaluski. "Climate Change Mitigation, Adaptation Practices, and Business Performance in Brazilian Industrial Companies." Sustainability 14, no. 18 (September 14, 2022): 11506. http://dx.doi.org/10.3390/su141811506.

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This study sought to analyze the level of adopted climate change mitigation and adaptation practices and their relationship with the performance of Brazilian industrial companies. The data were collected through an e-survey in 40 Brazilian industrial companies linked to the Carbon Disclosure Project (CDP) and analyzed using univariate and multivariate statistical methods. Mitigation and adaptation practices were adopted as independent variables against climate change, while performance parameters (financial, innovative, production, market, and export performance) were included as the dependent variables. Our findings indicate that Brazilian industrial companies have been adopting both corporate practices of mitigation and adaptation to climate change and show that there are relationships between mitigation and adaptation practices and different dimensions of corporate performance. This study contributes to scientific advancement and developing a theoretical model that addresses, in an integrated manner, managing climate change adaptation and mitigation practices and corporate performance.
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Sohn, Jongjin, Jongseon Lee, and Nami Kim. "Going Green Inside and Out: Corporate Environmental Responsibility and Financial Performance under Regulatory Stringency." Sustainability 12, no. 9 (May 8, 2020): 3850. http://dx.doi.org/10.3390/su12093850.

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While researchers have long examined the relationship between corporate environmental responsibility (CER) and financial performance, the evidence remains inconclusive. Moreover, whether sustainable supply chain management plays a role in enhancing the financial performance of focal firms has yet to be fully investigated. As firms’ investment in CER often pays off in the long-term, applying multiple time horizons, short- to long-term considerations, is needed to determine the effects of CER. This study examined the role of CER in improving financial performance based on multiple time horizons. In particular, the effects of CER on financial performance were explored in terms of internal operations and supply chains. The moderating effects of regulatory stringency on the relationship between CER and a firm’s short- or long-term financial performance were also investigated. Firms’ CER was studied using carbon data from Trucost. Carbon footprint can be an appropriate proxy for CER, as it provides information on supply partners’ environmental concerns. A unique dataset of the carbon footprint of 714 North American firms in 19 industry sectors in 2003–2010 was used. The results indicated that firms benefit from CER not only in their internal operations but also in their supply chains in both the short and long-terms. The moderating effects of regulatory stringency were significant for CER only in terms of the supply chain but not for internal operations. In industries with a high level of regulatory stringency, the positive effects of CER on short-term financial performance in the supply chain become weaker, but the same effects on long-term financial performance become stronger. By investigating the effects of two distinct carbon footprint aspects on financial performance at different time horizons, this study sheds light on the importance of CER in firms’ internal operations and supply chains.
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Liesen, Andrea, Frank Figge, Andreas Hoepner, and Dennis M. Patten. "Climate Change and Asset Prices: Are Corporate Carbon Disclosure and Performance Priced Appropriately?" Journal of Business Finance & Accounting 44, no. 1-2 (November 3, 2016): 35–62. http://dx.doi.org/10.1111/jbfa.12217.

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Dahlmann, Frederik, Layla Branicki, and Stephen Brammer. "Managing Carbon Aspirations: The Influence of Corporate Climate Change Targets on Environmental Performance." Journal of Business Ethics 158, no. 1 (November 11, 2017): 1–24. http://dx.doi.org/10.1007/s10551-017-3731-z.

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Hassan, Abeer, and Xin Guo. "The relationships between reporting format, environmental disclosure and environmental performance." Journal of Applied Accounting Research 18, no. 4 (November 13, 2017): 425–44. http://dx.doi.org/10.1108/jaar-06-2015-0056.

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Purpose The purpose of this paper is to assess whether European companies issue standalone environmental reports in an attempt to gain and maintain legitimacy with relevant stakeholders. This is achieved by creating and empirically testing a model of the relationships between corporate reporting format, industry membership, environmental disclosure, and environmental performance. Design/methodology/approach Data are collected from 100 large European companies in carbon and non-carbon-intensive industries. Hypothesis testing is conducted via structure equation modeling. Findings Evidence exists that companies which disclose environmental information in standalone environmental reports tend to provide higher levels of environmental information than companies which combine financial and environmental disclosure in annual reports. The findings support greenwashing as a new perspective of legitimacy theory: companies in carbon-intensive industry use standalone environmental reports to pose as good corporate citizens even when they are not. Research limitations/implications The sample companies are large European companies and this could limit the generalizability of research findings. The authors call for longitudinal studies examining how the relationship between reporting format and environmental disclosure changes. Practical implications This paper suggests that reporting format be considered a proactive, strategic communication-driven activity rather than a decision that managers passively make in response to external scrutiny. Originality/value The paper contributes to the literature by adding to the scarce evidence of the relationship between reporting format and environmental disclosure. Greenwashing as a new perspective of legitimacy theory is used to develop research hypotheses.
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Egbunike, Francis Chinedu, and Ochuko Benedict Emudainohwo. "The Role of Carbon Accountant in Corporate Carbon Management Systems: A Holistic Approach." Indonesian Journal of Sustainability Accounting and Management 1, no. 2 (December 27, 2017): 90. http://dx.doi.org/10.28992/ijsam.v1i2.34.

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Carbon accounting consists of a combination of advanced cost allocation techniques such as activity-based management and life-cycle costing; that improve the identification and assignments of carbon-related expenses and overheads to such objects as products, services, customers and organizational processes. The study therefore sets out to find the role of carbon accountant in corporate management systems. Data used for this investigation were collected from primary and secondary sources. Primary data are first-hand information from respondents while Secondary data include textbook, Annual Reports and financial statements and internet facilities. The study employed descriptive survey and ex-post facto research design and the formulated hypotheses were tested by use of T-Test and OLS Regression. Based on the analysis and the hypothesis tested, it showed that there is a statistically significant relationship between carbon accounting and corporate performance of selected quoted Manufacturing Companies and based on this findings, it was recommended amongst others that, adaptation to conditions that include long-term changing dynamics of the natural environment should be encouraged and the focus of finance and accounting system should not only cover short-term outcomes and management of short-term costing, reporting and disclosure but also long-term climate risks.
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Zhang, Fuan, and Na Li. "The Impact of CSR on the Performance of a Dual-Channel Closed-Loop Supply Chain under Two Carbon Regulatory Policies." Sustainability 14, no. 5 (March 4, 2022): 3021. http://dx.doi.org/10.3390/su14053021.

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Under different carbon regulatory policies, corporate social responsibility (CSR) activities will have different impacts on the environmental benefits of the supply chain and corporate carbon emission reduction decisions. In this study, we examine a dual-channel closed-loop supply chain consisting of a single manufacturer selling re-products generated from waste products and a single retailer selling new products and consider two settings: enforcing a carbon tax policy or enforcing a subsidy policy. Under each setting, we put CSR into account, construct two models for the retailer to implement or not implement CSR activities, and analyze the decisions obtained under optimal solutions. Through numerical simulation and comparative research, we observe that the carbon tax policy applies to the supply chain where CSR activities are implemented, while the subsidy policy applies to the supply chain where CSR activities are not implemented. Reasonable selection of CSR implementation methods with low-cost coefficients by the retailer is conducive to eliminating profit conflicts among supply chain members. The government should fully consider the decision-making thresholds of supply chain members to ensure the maximum effectiveness of the policy.
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Ma, Jintao, Qiuguang Hu, Weiteng Shen, and Xinyi Wei. "Does the Low-Carbon City Pilot Policy Promote Green Technology Innovation? Based on Green Patent Data of Chinese A-Share Listed Companies." International Journal of Environmental Research and Public Health 18, no. 7 (April 1, 2021): 3695. http://dx.doi.org/10.3390/ijerph18073695.

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To cope with climate change and achieve sustainable development, low-carbon city pilot policies have been implemented. An objective assessment of the performance of these policies facilitates not only the implementation of relevant work in pilot areas, but also the further promotion of these policies. This study uses A-share listed enterprises from 2005 to 2019 and creates a multi-period difference-in-differences model to explore the impact of low-carbon city pilot policies on corporate green technology innovation from multiple dimensions. Results show that (1) low-carbon city pilot policies stimulates the green technological innovation of enterprises as manifested in their application of green invention patents; (2) the introduction of pilot policies is highly conducive to green technological innovation in eastern cities and enterprises in high-carbon emission industries; and (3) tax incentives and government subsidies are important fiscal and taxation tools that play the role of pilot policies in low-carbon cities. By alleviating corporate financing constraints, these policies effectively promote the green technological innovation of enterprises. This study expands the research on the performance of low-carbon city pilot policies and provides data support for a follow-up implementation and promotion of policies from the micro perspective at the enterprise level.
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Ratna Sari, Ni Made Dwi, and I. Gusti Ayu Agung Omika Dewi. "PENGARUH CARBON CREDIT, FIRM SIZE, DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA." Jurnal Ilmiah Akuntansi dan Bisnis 4, no. 1 (June 12, 2019): 62. http://dx.doi.org/10.38043/jiab.v4i1.2144.

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The Influence of Carbon Credit, Firm Size, and Good Corporate Governance on Performance of Public Listed Manufacturing Companies. This study aims to examine the effect of carbon credit, firm size, board of commissioners and audit committee on company performance. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange. The method of sample selection is purposive sampling. Only 25 companies meet the criteria. The hypotheses in this study were tested using t test and f test. The data analysis technique used in this study was multiple linear regression test. The results of the study indicate that carbon credit, firm size, board of commissioners and audit committee partially and simultaneously influence performance of public listed manufacturing companies.Keyword: Carbon credit, firm size, board of commisioners, audit committee
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