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The Influence of Company Size and Profitability on Carbon Accounting Information Disclosure: Evidence From the Shanghai A-share Heavily Polluting Industries

Year: 2024

Type: article

Abstract: In this study, the relationship among firm size, profitability, and carbon accounting information disclosure (CAID) of 131 highly polluting Shanghai A-share listed companies was analysed using a multivariate regression approach based on the stakeholder theory. The results revealed that larger and more profitable companies were more transparent in disclosing carbon accounting information, which aligned with stakeholder expectations. This study enhanced the comprehension of the interplay between company characteristics and CAID dynamics and emphasised its pivotal role in fostering sustainability and transparency. The insights are valuable for policymakers, industry experts, and stakeholders and guide environmentally responsible business practices.

Source: Malaysian Journal of Business and Economics (MJBE)

DOI: 10.51200/mjbe.v11i2.5735

Authors: Yi Hua Luo, Thien Sang Lim, Jainurin bin Justine @ Abdul Aziz, Xiaobin Luo

Institution: Universiti of Malaysia Sabah

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Climate action

Open Access status: diamond

OpenAlex ID: W4410048484

FWCI:

Cites: 7

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Related to: 10