The effect of corporate governance on carbon emission disclosures: Evidence from Turkey
Purpose - The purpose of this study is to investigate whether corporate governance characteristics impact the voluntary disclosure of carbon emissions. Design/methodology/approach - This empirical research was carried out in two stages. Initially, the carbon disclosures data were sourced from the an...
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| Format: | Article |
| Language: | English |
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Emerald Publishing
2018-12-01
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| Series: | International Journal of Climate Change Strategies and Management |
| Subjects: | |
| Online Access: | https://www.emeraldinsight.com/doi/pdfplus/10.1108/IJCCSM-07-2017-0144 |
| _version_ | 1798035277164314624 |
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| author | Merve Kılıç Cemil Kuzey |
| author_facet | Merve Kılıç Cemil Kuzey |
| author_sort | Merve Kılıç |
| collection | DOAJ |
| description | Purpose - The purpose of this study is to investigate whether corporate governance characteristics impact the voluntary disclosure of carbon emissions. Design/methodology/approach - This empirical research was carried out in two stages. Initially, the carbon disclosures data were sourced from the annual and stand-alone sustainability reports of Turkish non-financial companies listed on Borsa Istanbul during 2011-2015. Later, the corporate governance characteristics that influence carbon disclosures were examined using panel data regression models. Findings - The empirical findings of this study suggested that entities with a higher number of independent directors on their boards were more likely to respond to the Carbon Disclosure Project. In addition, board nationality diversity and the existence of a sustainability committee had a significant positive impact on the propensity to disclose carbon emissions and the extent of those disclosures. Originality/value - This research provides empirical evidence of the determinants of carbon emission disclosures, which could be useful for organizations and regulatory bodies. Such an understanding is crucial to specify necessary policies that will provide emission reduction practices and policies for entities. This paper fills some of the gap in the literature by concentrating on the association between corporate governance characteristics and disclosures of a more specific environmental issue, being carbon emissions. |
| first_indexed | 2024-04-11T20:55:58Z |
| format | Article |
| id | doaj.art-d280d17dbbaa46afb6c0093b2f5a6340 |
| institution | Directory Open Access Journal |
| issn | 1756-8692 1756-8706 |
| language | English |
| last_indexed | 2024-04-11T20:55:58Z |
| publishDate | 2018-12-01 |
| publisher | Emerald Publishing |
| record_format | Article |
| series | International Journal of Climate Change Strategies and Management |
| spelling | doaj.art-d280d17dbbaa46afb6c0093b2f5a63402022-12-22T04:03:41ZengEmerald PublishingInternational Journal of Climate Change Strategies and Management1756-86921756-87062018-12-01111355310.1108/IJCCSM-07-2017-0144607960The effect of corporate governance on carbon emission disclosures: Evidence from TurkeyMerve Kılıç0Cemil Kuzey1Independent Researcher, Samsun, TurkeyDepartment of Computer Science and Information Systems, Arthur J. Bauernfeind College of Business, Murray State University, Murray, Kentucky, USAPurpose - The purpose of this study is to investigate whether corporate governance characteristics impact the voluntary disclosure of carbon emissions. Design/methodology/approach - This empirical research was carried out in two stages. Initially, the carbon disclosures data were sourced from the annual and stand-alone sustainability reports of Turkish non-financial companies listed on Borsa Istanbul during 2011-2015. Later, the corporate governance characteristics that influence carbon disclosures were examined using panel data regression models. Findings - The empirical findings of this study suggested that entities with a higher number of independent directors on their boards were more likely to respond to the Carbon Disclosure Project. In addition, board nationality diversity and the existence of a sustainability committee had a significant positive impact on the propensity to disclose carbon emissions and the extent of those disclosures. Originality/value - This research provides empirical evidence of the determinants of carbon emission disclosures, which could be useful for organizations and regulatory bodies. Such an understanding is crucial to specify necessary policies that will provide emission reduction practices and policies for entities. This paper fills some of the gap in the literature by concentrating on the association between corporate governance characteristics and disclosures of a more specific environmental issue, being carbon emissions.https://www.emeraldinsight.com/doi/pdfplus/10.1108/IJCCSM-07-2017-0144Corporate governanceBoard independenceBoard diversityCarbon Disclosure ProjectCarbon emission disclosuresSustainability committee |
| spellingShingle | Merve Kılıç Cemil Kuzey The effect of corporate governance on carbon emission disclosures: Evidence from Turkey International Journal of Climate Change Strategies and Management Corporate governance Board independence Board diversity Carbon Disclosure Project Carbon emission disclosures Sustainability committee |
| title | The effect of corporate governance on carbon emission disclosures: Evidence from Turkey |
| title_full | The effect of corporate governance on carbon emission disclosures: Evidence from Turkey |
| title_fullStr | The effect of corporate governance on carbon emission disclosures: Evidence from Turkey |
| title_full_unstemmed | The effect of corporate governance on carbon emission disclosures: Evidence from Turkey |
| title_short | The effect of corporate governance on carbon emission disclosures: Evidence from Turkey |
| title_sort | effect of corporate governance on carbon emission disclosures evidence from turkey |
| topic | Corporate governance Board independence Board diversity Carbon Disclosure Project Carbon emission disclosures Sustainability committee |
| url | https://www.emeraldinsight.com/doi/pdfplus/10.1108/IJCCSM-07-2017-0144 |
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