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Corporate carbon disclosure, carbon performance and corporate firm performance

Corporate carbon disclosure, carbon performance and corporate firm performance The 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Sustainable Economy Inderscience Publishers

Corporate carbon disclosure, carbon performance and corporate firm performance

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Publisher
Inderscience Publishers
Copyright
Copyright © Inderscience Enterprises Ltd
ISSN
1756-5804
eISSN
1756-5812
DOI
10.1504/IJSE.2021.116634
Publisher site
See Article on Publisher Site

Abstract

The 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.

Journal

International Journal of Sustainable Economy – Inderscience Publishers

Published: Jan 1, 2021

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