{"title":"气候治理与碳排放披露","authors":"Ankita Bedi, Balwinder Singh","doi":"10.1108/srj-08-2023-0454","DOIUrl":null,"url":null,"abstract":"<h3>Purpose</h3>\n<p>The purpose of this study is to shed light on the influence of climate governance on carbon emission disclosure.</p><!--/ Abstract__block -->\n<h3>Design/methodology/approach</h3>\n<p>This study is based on S&P BSE 500 Indian firms over six years, i.e. from 2016–2017 to 2021–2022. The panel regression has been used to determine the association between climate governance and carbon emission disclosure.</p><!--/ Abstract__block -->\n<h3>Findings</h3>\n<p>The results of this study suggest that climate governance exerts a significant influence on corporate carbon emission disclosure. Moreover, results corroborate that climate governance elements such as the environment committee, carbon strategy and environment management system are critical contributors to carbon emission disclosure.</p><!--/ Abstract__block -->\n<h3>Practical implications</h3>\n<p>This study adds to the emerging literature on climate change, carbon emission disclosure, corporate governance and climate governance.</p><!--/ Abstract__block -->\n<h3>Social implications</h3>\n<p>This work provides valuable insights to corporate managers and policymakers as the study concludes that climate governance enhances firms’ carbon emission disclosure.</p><!--/ Abstract__block -->\n<h3>Originality/value</h3>\n<p>Earlier literature has examined the influence of corporate governance on carbon emission disclosure. However, this study extends to the corporate governance literature by providing novel insights into how integrating climate governance elements into corporate governance can influence carbon emission disclosure. Moreover, to the best of the authors’ knowledge, this study is the first to explore the association between climate governance and carbon emission disclosure in the Indian context.</p><!--/ Abstract__block -->","PeriodicalId":47615,"journal":{"name":"Social Responsibility Journal","volume":"196 1","pages":""},"PeriodicalIF":2.9000,"publicationDate":"2024-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Climate governance and carbon emission disclosure\",\"authors\":\"Ankita Bedi, Balwinder Singh\",\"doi\":\"10.1108/srj-08-2023-0454\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<h3>Purpose</h3>\\n<p>The purpose of this study is to shed light on the influence of climate governance on carbon emission disclosure.</p><!--/ Abstract__block -->\\n<h3>Design/methodology/approach</h3>\\n<p>This study is based on S&P BSE 500 Indian firms over six years, i.e. from 2016–2017 to 2021–2022. The panel regression has been used to determine the association between climate governance and carbon emission disclosure.</p><!--/ Abstract__block -->\\n<h3>Findings</h3>\\n<p>The results of this study suggest that climate governance exerts a significant influence on corporate carbon emission disclosure. Moreover, results corroborate that climate governance elements such as the environment committee, carbon strategy and environment management system are critical contributors to carbon emission disclosure.</p><!--/ Abstract__block -->\\n<h3>Practical implications</h3>\\n<p>This study adds to the emerging literature on climate change, carbon emission disclosure, corporate governance and climate governance.</p><!--/ Abstract__block -->\\n<h3>Social implications</h3>\\n<p>This work provides valuable insights to corporate managers and policymakers as the study concludes that climate governance enhances firms’ carbon emission disclosure.</p><!--/ Abstract__block -->\\n<h3>Originality/value</h3>\\n<p>Earlier literature has examined the influence of corporate governance on carbon emission disclosure. However, this study extends to the corporate governance literature by providing novel insights into how integrating climate governance elements into corporate governance can influence carbon emission disclosure. Moreover, to the best of the authors’ knowledge, this study is the first to explore the association between climate governance and carbon emission disclosure in the Indian context.</p><!--/ Abstract__block -->\",\"PeriodicalId\":47615,\"journal\":{\"name\":\"Social Responsibility Journal\",\"volume\":\"196 1\",\"pages\":\"\"},\"PeriodicalIF\":2.9000,\"publicationDate\":\"2024-05-10\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Social Responsibility Journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/srj-08-2023-0454\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"MANAGEMENT\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Social Responsibility Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/srj-08-2023-0454","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"MANAGEMENT","Score":null,"Total":0}
The purpose of this study is to shed light on the influence of climate governance on carbon emission disclosure.
Design/methodology/approach
This study is based on S&P BSE 500 Indian firms over six years, i.e. from 2016–2017 to 2021–2022. The panel regression has been used to determine the association between climate governance and carbon emission disclosure.
Findings
The results of this study suggest that climate governance exerts a significant influence on corporate carbon emission disclosure. Moreover, results corroborate that climate governance elements such as the environment committee, carbon strategy and environment management system are critical contributors to carbon emission disclosure.
Practical implications
This study adds to the emerging literature on climate change, carbon emission disclosure, corporate governance and climate governance.
Social implications
This work provides valuable insights to corporate managers and policymakers as the study concludes that climate governance enhances firms’ carbon emission disclosure.
Originality/value
Earlier literature has examined the influence of corporate governance on carbon emission disclosure. However, this study extends to the corporate governance literature by providing novel insights into how integrating climate governance elements into corporate governance can influence carbon emission disclosure. Moreover, to the best of the authors’ knowledge, this study is the first to explore the association between climate governance and carbon emission disclosure in the Indian context.
期刊介绍：
The Social Responsibility Journal, the official journal of the Social Responsibility Research Network, is interdisciplinary in its scope and encourages submissions from any discipline or any part of the world which addresses any element of the journal''s aims. The journal encompasses the full range of theoretical, methodological and substantive debates in the area of social responsibility. Contributions which address the link between different disciplines and / or implications for societal, organisational or individual behavior are especially encouraged. The journal publishes theoretical and empirical papers, speculative essays and review articles. The journal also publishes special themed issues under the guidance of a guest editor. Coverage: Accountability and accounting- Issues concerning sustainability- Economy and finance- Governance- Stakeholder interactions- Ecology and environment- Corporate activity and behaviour- Ethics and morality- Governmental and trans-governmental regulation- Globalisation and disintermediation- Individuals and corporate citizenship- Transparency and disclosure- Consumption and its consequences- Corporate and other forms of organization
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
