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The effect of corporate governance on carbon emission disclosures : Evidence from Turkey: Evidence from Turkey
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| Zeitschriftentitel: | International Journal of Climate Change Strategies and Management |
|---|---|
| Personen und Körperschaften: | , |
| In: | International Journal of Climate Change Strategies and Management, 11, 2019, 1, S. 35-53 |
| Format: | E-Article |
| Sprache: | Englisch |
| veröffentlicht: |
Emerald
|
| Schlagwörter: |
| author_facet |
Kılıç, Merve Kuzey, Cemil Kılıç, Merve Kuzey, Cemil |
|---|---|
| author |
Kılıç, Merve Kuzey, Cemil |
| spellingShingle |
Kılıç, Merve Kuzey, Cemil International Journal of Climate Change Strategies and Management The effect of corporate governance on carbon emission disclosures : Evidence from Turkey Management, Monitoring, Policy and Law Development Geography, Planning and Development Global and Planetary Change |
| author_sort |
kılıç, merve |
| spelling |
Kılıç, Merve Kuzey, Cemil 1756-8692 Emerald Management, Monitoring, Policy and Law Development Geography, Planning and Development Global and Planetary Change http://dx.doi.org/10.1108/ijccsm-07-2017-0144 <jats:sec> <jats:title content-type="abstract-subheading">Purpose</jats:title> <jats:p>The purpose of this study is to investigate whether corporate governance characteristics impact the voluntary disclosure of carbon emissions.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title> <jats:p>This empirical research was carried out in two stages. Initially, the carbon disclosures data were sourced from the annual and stand-alone sustainability reports of Turkish non-financial companies listed on Borsa Istanbul during 2011-2015. Later, the corporate governance characteristics that influence carbon disclosures were examined using panel data regression models.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Findings</jats:title> <jats:p>The empirical findings of this study suggested that entities with a higher number of independent directors on their boards were more likely to respond to the Carbon Disclosure Project. In addition, board nationality diversity and the existence of a sustainability committee had a significant positive impact on the propensity to disclose carbon emissions and the extent of those disclosures.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Originality/value</jats:title> <jats:p>This research provides empirical evidence of the determinants of carbon emission disclosures, which could be useful for organizations and regulatory bodies. Such an understanding is crucial to specify necessary policies that will provide emission reduction practices and policies for entities. This paper fills some of the gap in the literature by concentrating on the association between corporate governance characteristics and disclosures of a more specific environmental issue, being carbon emissions.</jats:p> </jats:sec> Evidence from Turkey The effect of corporate governance on carbon emission disclosures : Evidence from Turkey International Journal of Climate Change Strategies and Management |
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International Journal of Climate Change Strategies and Management |
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Evidence from Turkey |
| title |
The effect of corporate governance on carbon emission disclosures : Evidence from Turkey |
| title_unstemmed |
The effect of corporate governance on carbon emission disclosures : Evidence from Turkey |
| title_full |
The effect of corporate governance on carbon emission disclosures : Evidence from Turkey |
| title_fullStr |
The effect of corporate governance on carbon emission disclosures : Evidence from Turkey |
| title_full_unstemmed |
The effect of corporate governance on carbon emission disclosures : Evidence from Turkey |
| title_short |
The effect of corporate governance on carbon emission disclosures : Evidence from Turkey |
| title_sort |
the effect of corporate governance on carbon emission disclosures : evidence from turkey |
| topic |
Management, Monitoring, Policy and Law Development Geography, Planning and Development Global and Planetary Change |
| url |
http://dx.doi.org/10.1108/ijccsm-07-2017-0144 |
| publishDate |
2019 |
| physical |
35-53 |
| description |
<jats:sec>
<jats:title content-type="abstract-subheading">Purpose</jats:title>
<jats:p>The purpose of this study is to investigate whether corporate governance characteristics impact the voluntary disclosure of carbon emissions.</jats:p>
</jats:sec>
<jats:sec>
<jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title>
<jats:p>This empirical research was carried out in two stages. Initially, the carbon disclosures data were sourced from the annual and stand-alone sustainability reports of Turkish non-financial companies listed on Borsa Istanbul during 2011-2015. Later, the corporate governance characteristics that influence carbon disclosures were examined using panel data regression models.</jats:p>
</jats:sec>
<jats:sec>
<jats:title content-type="abstract-subheading">Findings</jats:title>
<jats:p>The empirical findings of this study suggested that entities with a higher number of independent directors on their boards were more likely to respond to the Carbon Disclosure Project. In addition, board nationality diversity and the existence of a sustainability committee had a significant positive impact on the propensity to disclose carbon emissions and the extent of those disclosures.</jats:p>
</jats:sec>
<jats:sec>
<jats:title content-type="abstract-subheading">Originality/value</jats:title>
<jats:p>This research provides empirical evidence of the determinants of carbon emission disclosures, which could be useful for organizations and regulatory bodies. Such an understanding is crucial to specify necessary policies that will provide emission reduction practices and policies for entities. This paper fills some of the gap in the literature by concentrating on the association between corporate governance characteristics and disclosures of a more specific environmental issue, being carbon emissions.</jats:p>
</jats:sec> |
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| author | Kılıç, Merve, Kuzey, Cemil |
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| description | <jats:sec> <jats:title content-type="abstract-subheading">Purpose</jats:title> <jats:p>The purpose of this study is to investigate whether corporate governance characteristics impact the voluntary disclosure of carbon emissions.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title> <jats:p>This empirical research was carried out in two stages. Initially, the carbon disclosures data were sourced from the annual and stand-alone sustainability reports of Turkish non-financial companies listed on Borsa Istanbul during 2011-2015. Later, the corporate governance characteristics that influence carbon disclosures were examined using panel data regression models.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Findings</jats:title> <jats:p>The empirical findings of this study suggested that entities with a higher number of independent directors on their boards were more likely to respond to the Carbon Disclosure Project. In addition, board nationality diversity and the existence of a sustainability committee had a significant positive impact on the propensity to disclose carbon emissions and the extent of those disclosures.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Originality/value</jats:title> <jats:p>This research provides empirical evidence of the determinants of carbon emission disclosures, which could be useful for organizations and regulatory bodies. Such an understanding is crucial to specify necessary policies that will provide emission reduction practices and policies for entities. This paper fills some of the gap in the literature by concentrating on the association between corporate governance characteristics and disclosures of a more specific environmental issue, being carbon emissions.</jats:p> </jats:sec> |
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| spelling | Kılıç, Merve Kuzey, Cemil 1756-8692 Emerald Management, Monitoring, Policy and Law Development Geography, Planning and Development Global and Planetary Change http://dx.doi.org/10.1108/ijccsm-07-2017-0144 <jats:sec> <jats:title content-type="abstract-subheading">Purpose</jats:title> <jats:p>The purpose of this study is to investigate whether corporate governance characteristics impact the voluntary disclosure of carbon emissions.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title> <jats:p>This empirical research was carried out in two stages. Initially, the carbon disclosures data were sourced from the annual and stand-alone sustainability reports of Turkish non-financial companies listed on Borsa Istanbul during 2011-2015. Later, the corporate governance characteristics that influence carbon disclosures were examined using panel data regression models.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Findings</jats:title> <jats:p>The empirical findings of this study suggested that entities with a higher number of independent directors on their boards were more likely to respond to the Carbon Disclosure Project. In addition, board nationality diversity and the existence of a sustainability committee had a significant positive impact on the propensity to disclose carbon emissions and the extent of those disclosures.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Originality/value</jats:title> <jats:p>This research provides empirical evidence of the determinants of carbon emission disclosures, which could be useful for organizations and regulatory bodies. Such an understanding is crucial to specify necessary policies that will provide emission reduction practices and policies for entities. This paper fills some of the gap in the literature by concentrating on the association between corporate governance characteristics and disclosures of a more specific environmental issue, being carbon emissions.</jats:p> </jats:sec> Evidence from Turkey The effect of corporate governance on carbon emission disclosures : Evidence from Turkey International Journal of Climate Change Strategies and Management |
| spellingShingle | Kılıç, Merve, Kuzey, Cemil, International Journal of Climate Change Strategies and Management, The effect of corporate governance on carbon emission disclosures : Evidence from Turkey, Management, Monitoring, Policy and Law, Development, Geography, Planning and Development, Global and Planetary Change |
| title | The effect of corporate governance on carbon emission disclosures : Evidence from Turkey |
| title_full | The effect of corporate governance on carbon emission disclosures : Evidence from Turkey |
| title_fullStr | The effect of corporate governance on carbon emission disclosures : Evidence from Turkey |
| title_full_unstemmed | The effect of corporate governance on carbon emission disclosures : Evidence from Turkey |
| title_short | The effect of corporate governance on carbon emission disclosures : Evidence from Turkey |
| title_sort | the effect of corporate governance on carbon emission disclosures : evidence from turkey |
| title_sub | Evidence from Turkey |
| title_unstemmed | The effect of corporate governance on carbon emission disclosures : Evidence from Turkey |
| topic | Management, Monitoring, Policy and Law, Development, Geography, Planning and Development, Global and Planetary Change |
| url | http://dx.doi.org/10.1108/ijccsm-07-2017-0144 |