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AuthorTahat, Yasean A.
AuthorMardini, Ghassan H.
Available date2023-01-18T08:39:02Z
Publication Date2021
Publication NameInternational Journal of Sustainable Economy
ResourceScopus
URIhttp://dx.doi.org/10.1504/IJSE.2021.116623
URIhttp://hdl.handle.net/10576/38574
AbstractThe primary objective of this study is to examine the current state of corporate carbon disclosure (CCD) among a sample of FTSE 350 non-financial firms. It also investigates the effect of CCD on firms' carbon emission performance and corporate financial performance (CFP). This study adopts a quantitative approach to fulfil its aims. In particular, it quantifies the level of CCD reported by non-financial companies listed in the FTSE 350. A number of regression models are developed to examine relationships that are assumed. The results demonstrate that CCD can significantly enhance a firm's carbon performance. Further, the findings reveal that CCD can boost firms' financial performance. The findings provide some policy implications for regulators, preparers, and investors on the usefulness of voluntary disclosure, including carbon information. 2021 Inderscience Enterprises Ltd.. All rights reserved.
Languageen
PublisherInderscience Publishers
SubjectCarbon performance
CCD
Corporate carbon disclosure
Corporate firm performance
FTSE
UK
TitleCorporate carbon disclosure, carbon performance and corporate firm performance
TypeArticle
Pagination219-235
Issue Number3
Volume Number13
dc.accessType Abstract Only


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