The influence of company size and profitability on carbon accounting information disclosure: evidence from the shanghai a-share heavily polluting industries

Yi, Hua Luo and Thien, Sang Lim and Jainurin Justine @ Abdul Aziz and Xiaobin Luo (2024) The influence of company size and profitability on carbon accounting information disclosure: evidence from the shanghai a-share heavily polluting industries. Malaysian Journal of Business and Economics (MJBE), 11 (2). pp. 1-12. ISSN 2289-8018

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Abstract

In this study, the relationship among firm size, profitability, and carbon accounting information disclosure (CAID) of 131 highly polluting Shanghai A-share listed companies was analysed using a multivariate regression approach based on the stakeholder theory. The results revealed that larger and more profitable companies were more transparent in disclosing carbon accounting information, which aligned with stakeholder expectations. This study enhanced the comprehension of the interplay between company characteristics and CAID dynamics and emphasised its pivotal role in fostering sustainability and transparency. The insights are valuable for policymakers, industry experts, and stakeholders and guide environmentally responsible business practices.

Item Type:	Article
Keyword:	Carbon accounting information disclosures, Company size, Profitability, Heavily polluting companies, A-Share Shanghai
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1-9999 Finance
Department:	FACULTY > Faculty of Business, Economics and Accounting
Depositing User:	SITI AZIZAH BINTI IDRIS -
Date Deposited:	17 Jan 2025 14:29
Last Modified:	17 Jan 2025 14:29
URI:	https://eprints.ums.edu.my/id/eprint/42668

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