Purpose

This study aims to determine the influence of corporate governance characteristics on carbon emission disclosure in an emerging economy.

Design/methodology/approach

The study is based on S&P BSE 500 Indian firms for the period of 6 years from 2016–2017 to 2021–2022. The panel data regression models are used to gauge the association between corporate governance and carbon emission disclosure.

Findings

The empirical findings of the study support the positive and significant association between board activity intensity, environment committee and carbon emission disclosure. This evinced that the board activity intensity and presence of the environment committee have a critical role in carbon emission disclosure. On the contrary, findings reveal a significant and negative relationship between board size and carbon emission disclosure.

Practical implications

The present study provides treasured insights to regulators, policymakers, investors and corporate managers, as the study corroborates that various corporate governance characteristics exert significant influence on carbon emission disclosure.

Originality/value

The current research work provides novel insights into corporate governance and climate change literature that good corporate governance significantly boosts the carbon emission disclosure of firms. Previous studies examining the impact of corporate governance on carbon emission disclosure ignored emerging economies. Thus, the current work explores the role of governance mechanisms on carbon emission disclosure in an emerging context. Further, to the best of the author’s knowledge, the current study is the first of its kind to investigate the role of corporate governance on carbon emission disclosure in the Indian context.

中文翻译：

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重新审视新兴环境下公司治理对碳排放披露的影响

目的

本研究旨在确定新兴经济体中公司治理特征对碳排放披露的影响。

设计/方法论/途径

该研究基于 2016-2017 年至 2021-2022 年 6 年期间的 S&P BSE 500 印度公司。面板数据回归模型用于衡量公司治理与碳排放披露之间的关联。

发现

研究的实证结果支持董事会活动强度、环境委员会与碳排放披露之间存在正向且显着的关联。这表明董事会活动强度和环境委员会的存在在碳排放披露中发挥着关键作用。相反，研究结果表明董事会规模与碳排放披露之间存在显着的负相关关系。

实际影响

本研究为监管机构、政策制定者、投资者和企业管理者提供了宝贵的见解，因为该研究证实了各种公司治理特征对碳排放披露具有重大影响。

原创性/价值

目前的研究工作为公司治理和气候变化文献提供了新颖的见解，即良好的公司治理可以显着促进企业的碳排放披露。先前研究公司治理对碳排放披露影响的研究忽略了新兴经济体。因此，当前的工作探讨了治理机制在新兴背景下对碳排放披露的作用。此外，据作者所知，目前的研究是第一个调查印度背景下公司治理对碳排放披露的作用的研究。