This paper describes the development of and gaps in knowledge in research on carbon
accounting based on a systematic review of 117 papers published in influential accounting …

The purpose of this paper is to convey a thorough understanding of the governance-related
determinants and financial consequences of carbon performance and disclosure. Its …

In the face of global systemic risks brought about by climate change, government
organizations, civil societies, and enterprises globally have begun standardizing and …

This article investigates how the board diversity affects firms' carbon emissions reduction
and whether environmental innovation moderates this relationship. In addition, the …

The role of European businesses in addressing environmental issues and climate change
has taken center stage with the European Green Deal. With increasing attention to the effect …

Based on the impact of the new environmental protection law promulgated by the Chinese
government in 2015, we employ the difference-in-differences (DID) approach to investigate …

Purpose The purpose of this study is to investigate whether the corporate environmental,
social and governance (ESG) performance of companies is influenced by the barriers and …

This study explores the real effects of environmental, social, and governance (ESG)
reporting and the adoption of global reporting initiative (GRI) standards on carbon mitigation …

This study examines the effects of board characteristics and sustainable compensation
policy on carbon reduction initiatives and greenhouse gas (GHG) emissions of a firm. We …

This paper investigates the effect of female representation on the board of directors on
corporate response to stakeholders' demands for increased public reporting about climate …