Disclosure of Information on Natural Carbon Sinks in Environmental Sustainability Reports: Evidence From Family-Owned Firms in Taiwan

IF 8.3 2区管理学 Q1 BUSINESS

Corporate Social Responsibility and Environmental Management Pub Date : 2025-05-15 DOI:10.1002/csr.3253

Hui-Cheng Yu

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引用次数: 0

Abstract

This study explored the attitudes of firms toward engaging in net-zero carbon emission activities and analyzed the implementation of net-zero policies by family-owned firms in terms of the quality of information on natural carbon sinks disclosed in sustainability reports. Through content analysis, the quality of information on natural carbon sinks disclosed in sustainability reports was evaluated for a sample of Taiwanese family-owned firms from 2020 to 2022. Nonfamily-owned firms disclosed higher quality information on natural carbon sinks than did family-owned firms. In the high-tech electronics industry, nonfamily-owned firms disclosed higher quality information on planning, practices, and outcomes for natural carbon sinks than did family-owned firms. Carbon sequestration by natural carbon sinks is a long-term process and is the greenest and environmentally friendliest method for reducing carbon emissions. This method increases ecological diversity. This study also provided a more comprehensive understanding of enterprises' attitudes toward achieving net-zero emissions.

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环境可持续发展报告中天然碳汇信息披露：来自台湾家族企业的证据

本研究探讨了企业参与净零碳排放活动的态度，并从可持续发展报告中披露的自然碳汇信息质量的角度分析了家族企业实施净零政策的情况。本研究以2020 ~ 2022年台湾家族企业为样本，透过内容分析，评估家族企业可持续发展报告中天然碳汇资讯的品质。非家族企业披露的自然碳汇信息质量高于家族企业。在高科技电子行业，非家族企业披露的关于自然碳汇的规划、实践和结果的信息质量高于家族企业。天然碳汇的固碳是一个长期的过程，是减少碳排放的最绿色、最环保的方法。这种方法增加了生态多样性。本研究也让我们更全面地了解企业对实现净零排放的态度。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Corporate Social Responsibility and Environmental Management Multiple-

CiteScore

17.20

自引率

16.30%

发文量

189

期刊介绍： Corporate Social Responsibility and Environmental Management is a journal that publishes both theoretical and practical contributions related to the social and environmental responsibilities of businesses in the context of sustainable development. It covers a wide range of topics, including tools and practices associated with these responsibilities, case studies, and cross-country surveys of best practices. The journal aims to help organizations improve their performance and accountability in these areas. The main focus of the journal is on research and practical advice for the development and assessment of social responsibility and environmental tools. It also features practical case studies and evaluates the strengths and weaknesses of different approaches to sustainability. The journal encourages the discussion and debate of sustainability issues and closely monitors the demands of various stakeholder groups. Corporate Social Responsibility and Environmental Management is a refereed journal, meaning that all contributions undergo a rigorous review process. It seeks high-quality contributions that appeal to a diverse audience from various disciplines.