解决公司治理和碳会计披露方面的差距：企业实现可持续发展目标13的途径

IF 9.9 1区环境科学与生态学 Q1 DEVELOPMENT STUDIES

Sustainable Development Pub Date : 2024-03-30 DOI:10.1002/sd.2955

Naiping Zhu, Ishmael Wiredu, A. Agyemang, Abednego Osei

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引用次数: 0

摘要

本研究探讨了中东和北非（MENA）企业治理与碳会计披露（CAD）之间的关系，以解决企业如何实现可持续发展目标（SDG）13 的问题。我们采用目的性抽样，从 20 个中东和北非国家选取了 277 家公司，时间跨度为 2012-2022 年。研究发现，董事会独立性与 CAD 之间存在有利关系。我们还发现，性别多样性对企业可持续发展委员会也有有利影响。可持续发展委员会与 CAD 也有显著的正相关关系。外国公民与 CAD 之间也存在正相关。我们还发现，董事会会议与 CAD 有着积极而重要的联系。与此相反，我们发现董事会规模与 CAD 之间以及 CEO 双重制董事会与 CAD 之间存在负相关关系。我们还发现，持股比例对 CAD 有反向影响，但不显著。研究结果表明，在中东和北非地区，企业董事会在减少碳排放以实现可持续发展目标 13 方面发挥着重要作用。

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Addressing corporate governance and carbon accounting disclosure gaps: A path toward firms commitment to sustainable development goal 13

The study examined the relationship between corporate governance and carbon accounting disclosure (CAD) in the Middle East and North Africa (MENA) to address how firms can achieve sustainable development goal (SDG) 13. We employed purposive sampling to select 277 companies from 20 MENA countries from the period 2012–2022. A favorable relationship was found between board independence and CAD. Gender diversity was also found to have a beneficial effect on CAD. The sustainability committee and CAD also had a positive and significant connection. A positive association was also found between foreign nationals and CAD. We found positive and significant connection between board meetings and CAD. In contrast, we found a negative relationship between board size and CAD, as well as between boards with CEOs duality and CAD. We also found that shareholding proportion has inverse but insignificant impact on CAD. The results concur that corporate boards have a role to reduce carbon emission in MENA to accomplish SDG 13.

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来源期刊

Sustainable Development Multiple-

CiteScore

17.30

自引率

11.20%

发文量

168

期刊介绍： Sustainable Development is a publication that takes an interdisciplinary approach to explore and propose strategies for achieving sustainable development. Our aim is to discuss and address the challenges associated with sustainable development and the Sustainable Development Goals. All submissions are subjected to a thorough review process to ensure that our readers receive valuable and original content of the highest caliber.