Carbon accounting system: the bridge between carbon governance and carbon performance in Malaysian Companies

Introduction:Research has shown the negative impacts of climate change on the economy and how the state of the environment has been a complex global challenge. Prior studies have suggested immediate actions to avoid any unforeseen circumstances for all living things on Earth. Previous research has a...

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Autores principales:	Tze San Ong, Nur Fatin Binti Kasbun, Boon Heng Teh, Haslinah Muhammad, Sohail Ahmad Javeed
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2021
Materias:	carbon governance carbon accounting carbon performance climate change Ecology QH540-549.5
Acceso en línea:	https://doaj.org/article/32463a37f53340a2b3b0a24d00abc8b9
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spelling	oai:doaj.org-article:32463a37f53340a2b3b0a24d00abc8b92021-12-02T18:04:40ZCarbon accounting system: the bridge between carbon governance and carbon performance in Malaysian Companies2332-887810.1080/20964129.2021.1927851https://doaj.org/article/32463a37f53340a2b3b0a24d00abc8b92021-01-01T00:00:00Zhttp://dx.doi.org/10.1080/20964129.2021.1927851https://doaj.org/toc/2332-8878Introduction:Research has shown the negative impacts of climate change on the economy and how the state of the environment has been a complex global challenge. Prior studies have suggested immediate actions to avoid any unforeseen circumstances for all living things on Earth. Previous research has also supported all kinds of sustainability efforts as resolutions to address the deterioration of climate change caused by business activities. Originality: There is a need for companies to start acting and assigning employees to mitigate carbon emitted by corporations. This study is motivated by the lack of empirical evidence that examines how corporate carbon governance influences better carbon performance of organizations and authorizes organizations to implement and embed carbon accounting. Objective: This study used evidence from Malaysia to explore this subject matter and examined the association between carbon governance and carbon performance of corporations. The research also investigated the mediation effect of carbon accounting with respect to carbon governance and carbon performance. Findings: It is revealed that carbon governance had no significant influence on an organization’s carbon performance although carbon accounting implementation positively influenced carbon performance. The findings imply that despite its insignificance, carbon accounting remains a vital matter to be deployed by organizations for better carbon emission mitigation.Tze San OngNur Fatin Binti KasbunBoon Heng TehHaslinah MuhammadSohail Ahmad JaveedTaylor & Francis Grouparticlecarbon governancecarbon accountingcarbon performanceclimate changeEcologyQH540-549.5ENEcosystem Health and Sustainability, Vol 7, Iss 1 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	carbon governance carbon accounting carbon performance climate change Ecology QH540-549.5
spellingShingle	carbon governance carbon accounting carbon performance climate change Ecology QH540-549.5 Tze San Ong Nur Fatin Binti Kasbun Boon Heng Teh Haslinah Muhammad Sohail Ahmad Javeed Carbon accounting system: the bridge between carbon governance and carbon performance in Malaysian Companies
description	Introduction:Research has shown the negative impacts of climate change on the economy and how the state of the environment has been a complex global challenge. Prior studies have suggested immediate actions to avoid any unforeseen circumstances for all living things on Earth. Previous research has also supported all kinds of sustainability efforts as resolutions to address the deterioration of climate change caused by business activities. Originality: There is a need for companies to start acting and assigning employees to mitigate carbon emitted by corporations. This study is motivated by the lack of empirical evidence that examines how corporate carbon governance influences better carbon performance of organizations and authorizes organizations to implement and embed carbon accounting. Objective: This study used evidence from Malaysia to explore this subject matter and examined the association between carbon governance and carbon performance of corporations. The research also investigated the mediation effect of carbon accounting with respect to carbon governance and carbon performance. Findings: It is revealed that carbon governance had no significant influence on an organization’s carbon performance although carbon accounting implementation positively influenced carbon performance. The findings imply that despite its insignificance, carbon accounting remains a vital matter to be deployed by organizations for better carbon emission mitigation.
format	article
author	Tze San Ong Nur Fatin Binti Kasbun Boon Heng Teh Haslinah Muhammad Sohail Ahmad Javeed
author_facet	Tze San Ong Nur Fatin Binti Kasbun Boon Heng Teh Haslinah Muhammad Sohail Ahmad Javeed
author_sort	Tze San Ong
title	Carbon accounting system: the bridge between carbon governance and carbon performance in Malaysian Companies
title_short	Carbon accounting system: the bridge between carbon governance and carbon performance in Malaysian Companies
title_full	Carbon accounting system: the bridge between carbon governance and carbon performance in Malaysian Companies
title_fullStr	Carbon accounting system: the bridge between carbon governance and carbon performance in Malaysian Companies
title_full_unstemmed	Carbon accounting system: the bridge between carbon governance and carbon performance in Malaysian Companies
title_sort	carbon accounting system: the bridge between carbon governance and carbon performance in malaysian companies
publisher	Taylor & Francis Group
publishDate	2021
url	https://doaj.org/article/32463a37f53340a2b3b0a24d00abc8b9
work_keys_str_mv	AT tzesanong carbonaccountingsystemthebridgebetweencarbongovernanceandcarbonperformanceinmalaysiancompanies AT nurfatinbintikasbun carbonaccountingsystemthebridgebetweencarbongovernanceandcarbonperformanceinmalaysiancompanies AT boonhengteh carbonaccountingsystemthebridgebetweencarbongovernanceandcarbonperformanceinmalaysiancompanies AT haslinahmuhammad carbonaccountingsystemthebridgebetweencarbongovernanceandcarbonperformanceinmalaysiancompanies AT sohailahmadjaveed carbonaccountingsystemthebridgebetweencarbongovernanceandcarbonperformanceinmalaysiancompanies
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Carbon accounting system: the bridge between carbon governance and carbon performance in Malaysian Companies

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