Browsing by Author "Bui B"

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    Moderating effect of carbon accounting systems on strategy and carbon performance: a CDP analysis
    (Springer-Verlag GmbH, 2022-12) Bui B; Houqe MN; Zahir-Ul-Hassan MK
    Carbon emissions bring significant risks and opportunities, and organisations have responded by adopting different strategies and environmental control systems, such as carbon accounting systems (CASs). However, it remains unclear whether a CAS can help reduce emissions, and what role is played by a CAS in the relationship between carbon strategy and carbon performance. Therefore, this paper analyses the strategy-accounting-performance nexus by drawing on 1672 firm-year observations of firms participating in the CDP in 2014 and 2015. The results suggest that the quality of a CAS is influenced by strategic choices; with a proactive carbon strategy being associated with a higher quality CAS. Further, proactive strategies and CASs are found to be associated with carbon savings and emissions reduction. The results indicate a moderating role of CASs on the strategy-performance relationship, with carbon strategy enabling higher carbon savings and lower emissions intensity in the presence of a high-quality CAS. Our findings suggest that formulation of carbon strategies and establishment of carbon measures can drive effective carbon mitigation.
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    Readiness for Mandatory Climate-Related Disclosures: A Tri-Jurisdictional Analysis of Governance Attributes in Australia, New Zealand and the United Kingdom
    (ERP Environment and John Wiley and Sons Ltd, 2025-02-03) Moses O; Bui B; Houqe MN; Borghei Z
    We evaluate the preparedness of companies in Australia, New Zealand and the United Kingdom to comply with emerging mandatory climate-related disclosures (CRDs) aligned with TCFD recommendations, using their Carbon Disclosure Project (CDP) information. Our analysis also examines the corporate governance attributes influencing their readiness to disclose such information. The findings reveal a strong integration of the Governance aspect of TCFD-recommended disclosure, with an 86% alignment between CDP and TCFD disclosures in the Governance theme. However, lower alignment is observed for Strategy (50%) and Metrics and Targets (49%), highlighting the need for immediate improvements in these areas. Firms with more gender-diverse boards and the presence of a sustainability committee demonstrate greater readiness to comply with CRDs consistent with TCFD recommendations. These insights shed light on firms' readiness for emerging mandatory CRD across jurisdictions, especially considering the new IFRS sustainability standards. The results underscore the urgent need to enhance competencies in Strategy and Metrics and Targets, where alignment is weakest. Practically, by documenting these insights, we provide managers with early guidance on the implications of their current CRD practices. This is especially relevant for firms subject to, or soon to be impacted by, mandatory sustainability regulations in their jurisdictions. The findings hold paramount significance for managers, policymakers and regulators.