What determines the quality of carbon reporting? A system-oriented theories and corporate governance perspective

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dc.citation.issue6
dc.citation.volume32
dc.contributor.authorHouqe MN
dc.contributor.authorKhan HZ
dc.date.accessioned2024-02-14T02:10:13Z
dc.date.accessioned2024-07-25T06:35:42Z
dc.date.available2022-11-12
dc.date.available2024-02-14T02:10:13Z
dc.date.available2024-07-25T06:35:42Z
dc.date.issued2023-09-11
dc.description.abstractThe study examines the determinants of the quality of carbon reporting (QCR) by top listed firms of a developed country. Using a sample of the top 50 listed firms of New Zealand (NZ) sampled over a period of 6 years (2015–2020), the study measured QCR index using 14-items and analysed the data using regression analysis. The study finds that external factors, namely, carbon regulation (Emission Trading Scheme—ETS law), use of a standardised reporting format for non-financial reporting (Global Reporting Initiative, GRI) template, and environmental and social (E&S) performance, all positively influence the QCR. The study also finds that corporate governance attributes namely board diversity (women's representation on the board) and board size positively influence the QCR. Lastly, the study finds that top firms in NZ have many areas of improvement in reporting quality carbon information. The study is the first empirical research on QCR from NZ firms that evidences multiple institutional factors and governance elements as key explanatory factors driving towards making carbon reporting credible and reliable.
dc.description.confidentialfalse
dc.edition.editionSeptember 2023
dc.format.pagination3197-3216
dc.identifier.citationHouqe MN, Khan HZ. (2023). What determines the quality of carbon reporting? A system-oriented theories and corporate governance perspective. Business Strategy and the Environment. 32. 6. (pp. 3197-3216).
dc.identifier.doi10.1002/bse.3295
dc.identifier.eissn1099-0836
dc.identifier.elements-typejournal-article
dc.identifier.issn0964-4733
dc.identifier.urihttps://mro.massey.ac.nz/handle/10179/70510
dc.languageEnglish
dc.publisherERP Environment and John Wiley and Sons Ltd
dc.publisher.urihttps://onlinelibrary.wiley.com/doi/10.1002/bse.3295
dc.relation.isPartOfBusiness Strategy and the Environment
dc.rights(c) 2022 The Author/s
dc.rightsCC BY-NC-ND 4.0
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectboard size
dc.subjectcarbon regulation
dc.subjectE&S performance,
dc.subjectNew Zealand
dc.subjectquality of carbon reporting (QCR)
dc.subjectreliability
dc.subjectwomen board members
dc.titleWhat determines the quality of carbon reporting? A system-oriented theories and corporate governance perspective
dc.typeJournal article
pubs.elements-id458214
pubs.organisational-groupOther
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