Purpose Climate change has become an increasingly important issue globally, and organisations are being urged to be more carbon friendly by taking initiatives to reduce carbon emissions in their business operations. The purpose of this paper is to examine the extent to which climate change has been addressed and the influence of financial strength and corporate governance structure on the disclosure of carbon information. Design/methodology/approach The research process consists of an investigation via content analysis of the annual and sustainability reports of the top 100 public-listed companies in Malaysia for the year 2017. Findings The results of the study revealed that carbon information on carbon emissions accounting had the highest disclosure and that climate change risks and opportunities had the lowest disclosure. The results of the multiple regression analysis revealed that profitability is positively significant with carbon disclosure while leverage is negatively significant. However, the governance structure does not seem to have any influence on the disclosure of carbon information. Research limitations/implications The conclusions drawn from the study must be interpreted with caution as the sample companies only comprise of the top 100 public-listed companies in Malaysia to provide an initial insight into the situation in Malaysia. Furthermore, the interpretations and conclusions drawn from this study are based solely on a cross-sectional analysis of the data for only one year. Practical implications This finding is a significant contribution to regulatory bodies and policymakers regarding the drivers of climate change initiatives in an emerging economy such as Malaysia. This finding suggests that in the Malaysian setting, financial structure influence decisions on climate change initiatives. Social implications The commitment by business leaders of the impact on climate from the production processes would contribute towards a low carbon economy and subsequently improve the quality of life of the community. Originality/value The findings of the study provide insight of the business attitude towards climate change in an emerging economy such as Malaysia.

中文翻译：

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可持续发展之路

目的气候变化已成为全球范围内日益重要的问题，并敦促组织采取主动行动以减少其业务运营中的碳排放量，从而对碳排放更加友好。本文旨在研究解决气候变化的程度以及财务实力和公司治理结构对碳信息披露的影响。设计/方法/方法研究过程包括通过对马来西亚2017年排名前100位的上市公司的年度报告和可持续性报告进行内容分析进行的调查。研究结果表明，碳信息与碳排放核算有关披露最多，而气候变化风险和机遇的披露最少。多元回归分析的结果表明，碳披露对盈利能力具有正向影响，而杠杆作用则具有负向影响。但是，治理结构似乎对碳信息的披露没有任何影响。研究的局限性/含义必须谨慎地解释研究得出的结论，因为样本公司仅包括马来西亚排名前100位的上市公司，以初步了解马来西亚的情况。此外，本研究得出的解释和结论仅基于对仅一年数据的横断面分析。实际意义该发现为监管机构和政策制定者在诸如马来西亚这样的新兴经济体中推动气候变化举措的驱动力做出了重大贡献。这一发现表明，在马来西亚，金融结构影响着有关气候变化倡议的决策。社会影响商业领袖对生产过程对气候的影响的承诺将有助于实现低碳经济，并随后改善社区的生活质量。原创性/价值研究的结果提供了对新兴经济体（如马来西亚）对气候变化的商业态度的见解。社会影响商业领袖对生产过程对气候的影响的承诺将有助于实现低碳经济，并随后改善社区的生活质量。原创性/价值研究的结果提供了对新兴经济体（如马来西亚）对气候变化的商业态度的见解。社会影响商业领袖对生产过程对气候的影响的承诺将有助于实现低碳经济，并随后改善社区的生活质量。原创性/价值研究的结果提供了对新兴经济体（如马来西亚）对气候变化的商业态度的见解。