文章基本信息

标题：The effect of corporate governance on carbon emission disclosures
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作者：Merve Kılıç ; Cemil Kuzey
期刊名称：International Journal of Climate Change Strategies and Management
印刷版ISSN：1756-8692
电子版ISSN：1756-8706
出版年度：2019
卷号：11
期号：1
页码：35-53
DOI：10.1108/IJCCSM-07-2017-0144
出版社：Emerald Group Publishing Limited
摘要：The purpose of this study is to investigate whether corporate governance characteristics impact the voluntary disclosure of carbon emissions.,This empirical research was carried out in two stages. Initially, the carbon disclosures data were sourced from the annual and stand-alone sustainability reports of Turkish non-financial companies listed on Borsa Istanbul during 2011-2015. Later, the corporate governance characteristics that influence carbon disclosures were examined using panel data regression models.,The empirical findings of this study suggested that entities with a higher number of independent directors on their boards were more likely to respond to the Carbon Disclosure Project. In addition, board nationality diversity and the existence of a sustainability committee had a significant positive impact on the propensity to disclose carbon emissions and the extent of those disclosures.,This research provides empirical evidence of the determinants of carbon emission disclosures, which could be useful for organizations and regulatory bodies. Such an understanding is crucial to specify necessary policies that will provide emission reduction practices and policies for entities. This paper fills some of the gap in the literature by concentrating on the association between corporate governance characteristics and disclosures of a more specific environmental issue, being carbon emissions.
关键词：Corporate governance;Board independence;Board diversity;Carbon Disclosure Project;Carbon emission disclosures;Sustainability committee