文章基本信息

标题：Exploring the Relationship between Carbon Performance, Carbon Reporting and Firm Performance: A Conceptual Paper
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作者：Noor Raida Abd Rahman ; Noor Raida Abd Rahman ; Siti Zaleha Abdul Rasid 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：164
页码：118-125
DOI：10.1016/j.sbspro.2014.11.059
语种：English
出版社：Elsevier
摘要：AbstractIn recent years, there has been an increased interest in carbon information disclosure. This research aims to examine carbon reporting practices of Malaysian companies. Further analysis will be conducted to examine the influence of internal organizational factors on the carbon reporting practices. The relationship between carbon performance, carbon reporting and firm performance will be investigated. This paper also explores the moderating effect of the corporate governance quality on the relationship between carbon reporting practices and firm performance. The findings from this study have a significant contribution to carbon reporting literature, Malaysian companies, government and accounting regulation body.
关键词：Carbon reporting;internal organizational factors;corporate governance quality;carbon performance;firm performance