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Carbon emission: motivation to disclose

Wan Ahmad, Wan Norhayati and Ali, Azharudin (2018) Carbon emission: motivation to disclose. In: 3 rd UUM International Qualitative Research Conference (QRC), 10-12 July 2018, Melaka, Malaysia.

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Reporting carbon emission is one of the crucial steps in to effectively managing carbon footprint and mitigating climate change. Countries around the world has been encouraging their private and government organizations to voluntarily disclose their carbon emissions with the absent of mandatory regulations. Reporting carbon footprint not only alert organizations of their contribution to climate change; but also provide the basis for the country in determining whether they can achieve their carbon emission reduction target and sustainable environment. In many countries, despite its voluntary reporting environment; previous studies have shown that numbers of organizations have produced carbon disclosures. On the other hand, despite the mandatory requirements, some companies (such as in the UK) do not disclose their carbon footprint data and practices. This situations suggests that there are more motivation factor other than regulation that pushing organizations to disclose carbon emission data. Hence, this paper aims to investigate the motivating factors that inspire and impact the organizations’ carbon disclosure behavior in voluntary and mandatory environment. The finding shows that image and reputation appear to be the key motivations of carbon disclosure, regardless of whether the regimen is voluntary or mandatory. In addition to that, no doubt that regulation requirements is one of the important reasons for disclosure in mandatory environment.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: GHG, carbon reporting, motivation, barriers, climate change, emission, footprint
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: 06 Aug 2019 07:58
Last Modified: 02 Nov 2020 02:12

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