Greenhouse Gas Emission Disclosure by High-Profile Companies in China and India
Abstract
This research concentrated on the corporate disclosure regarding
GHG emission activities. The main objective of this research was to
understand the extent of GHG emission disclosure that was provided in
annual report and sustainability report along with its driving factors. This
research employed six predictor variables, namely business group, corporate
governance, foreign association, state ownership, firm size and profitability
with the underlying theory of coercive isomorphism. The samples were taken
from 34 high-profile companies in total, operating in China and India for the
year of 2016-2018. This research used content analysis (number of words) as
the data collection method with GRI 305: Emissions as the guideline. The
data was analysed through multiple regression model using IBM Statistical
SPSS 25 software. The results of this study suggested that business group and
corporate governance positively influence the extent of GHG emission
disclosure. Meanwhile, foreign association and state ownership were found to
be insignificant. Therefore, this study suggested that coercive isomorphism
partially explained the driving factors of corporate GHG emission disclosure.
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