Institutional governance perspectives of carbon emission disclosures among electricity companies in Asia

Bakhtiar Alrazi, Norhabibi Aishah Shaiful Bahari, Norhayati Mat Husin, Faizah Mohd Khalid

Research output: Contribution to journalArticle

Abstract

On the basis of institutional governance perspectives, it examines internal and state factors influencing the carbon emission disclosures among 75 electricity companies in Asia. It content analysed the annual reports and stand-alone sustainability reports for the year 2013. Overall, the findings suggested that the adoption of GRI Sustainability Reporting Guidelines and a country's strength of law enforcement and commitment towards the environment had a significant influence on the extent of carbon emission disclosures. Other variables - environmental management system, environmental committee, voluntary participation in CDP programmme, corporate governance, and country's legal origin - are not significant. Considering electricity industry and Asian region are among the main contributors to the global carbon emissions, there is a pressing need for the leaders within the industry and across the countries to institute mechanisms to combat climate change including through making corporate disclosures mandatory.

Original languageEnglish
Pages (from-to)803-809
Number of pages7
JournalInternational Journal of Engineering and Technology(UAE)
Volume7
Issue number4
DOIs
Publication statusPublished - 01 Jan 2018

Fingerprint

Electricity
Disclosure
Carbon
Sustainable development
Industry
Cytidine Diphosphate
Environmental management systems
Law Enforcement
Annual Reports
Climate Change
Law enforcement
Climate change
Guidelines

All Science Journal Classification (ASJC) codes

  • Biotechnology
  • Computer Science (miscellaneous)
  • Environmental Engineering
  • Chemical Engineering(all)
  • Engineering(all)
  • Hardware and Architecture

Cite this

@article{ce41428186ec491cae7449514a7ff8b6,
title = "Institutional governance perspectives of carbon emission disclosures among electricity companies in Asia",
abstract = "On the basis of institutional governance perspectives, it examines internal and state factors influencing the carbon emission disclosures among 75 electricity companies in Asia. It content analysed the annual reports and stand-alone sustainability reports for the year 2013. Overall, the findings suggested that the adoption of GRI Sustainability Reporting Guidelines and a country's strength of law enforcement and commitment towards the environment had a significant influence on the extent of carbon emission disclosures. Other variables - environmental management system, environmental committee, voluntary participation in CDP programmme, corporate governance, and country's legal origin - are not significant. Considering electricity industry and Asian region are among the main contributors to the global carbon emissions, there is a pressing need for the leaders within the industry and across the countries to institute mechanisms to combat climate change including through making corporate disclosures mandatory.",
author = "Bakhtiar Alrazi and Bahari, {Norhabibi Aishah Shaiful} and {Mat Husin}, Norhayati and {Mohd Khalid}, Faizah",
year = "2018",
month = "1",
day = "1",
doi = "10.14419/ijet.v7i4.35.23111",
language = "English",
volume = "7",
pages = "803--809",
journal = "International Journal of Engineering and Technology(UAE)",
issn = "2227-524X",
publisher = "Science Publishing Corporation Inc",
number = "4",

}

TY - JOUR

T1 - Institutional governance perspectives of carbon emission disclosures among electricity companies in Asia

AU - Alrazi, Bakhtiar

AU - Bahari, Norhabibi Aishah Shaiful

AU - Mat Husin, Norhayati

AU - Mohd Khalid, Faizah

PY - 2018/1/1

Y1 - 2018/1/1

N2 - On the basis of institutional governance perspectives, it examines internal and state factors influencing the carbon emission disclosures among 75 electricity companies in Asia. It content analysed the annual reports and stand-alone sustainability reports for the year 2013. Overall, the findings suggested that the adoption of GRI Sustainability Reporting Guidelines and a country's strength of law enforcement and commitment towards the environment had a significant influence on the extent of carbon emission disclosures. Other variables - environmental management system, environmental committee, voluntary participation in CDP programmme, corporate governance, and country's legal origin - are not significant. Considering electricity industry and Asian region are among the main contributors to the global carbon emissions, there is a pressing need for the leaders within the industry and across the countries to institute mechanisms to combat climate change including through making corporate disclosures mandatory.

AB - On the basis of institutional governance perspectives, it examines internal and state factors influencing the carbon emission disclosures among 75 electricity companies in Asia. It content analysed the annual reports and stand-alone sustainability reports for the year 2013. Overall, the findings suggested that the adoption of GRI Sustainability Reporting Guidelines and a country's strength of law enforcement and commitment towards the environment had a significant influence on the extent of carbon emission disclosures. Other variables - environmental management system, environmental committee, voluntary participation in CDP programmme, corporate governance, and country's legal origin - are not significant. Considering electricity industry and Asian region are among the main contributors to the global carbon emissions, there is a pressing need for the leaders within the industry and across the countries to institute mechanisms to combat climate change including through making corporate disclosures mandatory.

UR - http://www.scopus.com/inward/record.url?scp=85059229133&partnerID=8YFLogxK

UR - http://www.scopus.com/inward/citedby.url?scp=85059229133&partnerID=8YFLogxK

U2 - 10.14419/ijet.v7i4.35.23111

DO - 10.14419/ijet.v7i4.35.23111

M3 - Article

VL - 7

SP - 803

EP - 809

JO - International Journal of Engineering and Technology(UAE)

JF - International Journal of Engineering and Technology(UAE)

SN - 2227-524X

IS - 4

ER -