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Corporate carbon disclosure, carbon performance and corporate firm performance

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  • Yasean A. Tahat
  • Ghassan H. Mardini

Abstract

The primary objective of this study is to examine the current state of corporate carbon disclosure (CCD) among a sample of FTSE 350 non-financial firms. It also investigates the effect of CCD on firms' carbon emission performance and corporate financial performance (CFP). This study adopts a quantitative approach to fulfil its aims. In particular, it quantifies the level of CCD reported by non-financial companies listed in the FTSE 350. A number of regression models are developed to examine relationships that are assumed. The results demonstrate that CCD can significantly enhance a firm's carbon performance. Further, the findings reveal that CCD can boost firms' financial performance. The findings provide some policy implications for regulators, preparers, and investors on the usefulness of voluntary disclosure, including carbon information.

Suggested Citation

  • Yasean A. Tahat & Ghassan H. Mardini, 2021. "Corporate carbon disclosure, carbon performance and corporate firm performance," International Journal of Sustainable Economy, Inderscience Enterprises Ltd, vol. 13(3), pages 219-235.
    • Handle: RePEc:ids:ijsuse:v:13:y:2021:i:3:p:219-235
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    Cited by:

    1. Michael So, 2023. "Empirical Analysis of the Carbon Accounting Information Disclosure (CAID) Affecting R&D Investment and Sustainable Development in State-Owned and Non-State-Owned Enterprises," Sustainability, MDPI, vol. 15(4), pages 1-21, February.

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