Abd Rahman, Noor Raida and Rasid, Siti Zaleha Abdul and Basiruddin, Rohaida (2014) Exploring the relationship between carbon performance, carbon reporting and firm performance: A conceptual paper. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Abstract

In recent years, there has been an increased interest in carbon information disclosure.This research aims to examine carbon reporting practices of Malaysian companies.Further analysis will be conducted to examine the influence of internal organizational factors on the carbon reporting practices.The relationship between carbon performance, carbon reporting and firm performance will be investigated. This paper also explores the moderating effect of the corporate governance quality on the relationship between carbon reporting practices and firm performance.The findings from this study have a significant contribution to carbon reporting literature, Malaysian companies, government and accounting regulation body.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666 Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords:	Carbon reporting; internal organizational factors; corporate governance quality; carbon performance; firm performance
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	09 Mar 2015 05:53
Last Modified:	12 Apr 2016 04:12
URI:	https://repo.uum.edu.my/id/eprint/13368

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