Corporate Social Responsibility (CSR) is a concept aimed to ensure that corporations conduct their business in an ethical manner by taking care of their environment and human resources in addition to their economic impact. Often times, CSR refers to the steps undertaken by a corporation to measure its efforts to improve the environment and social well-being. One of the aspects of CSR pertains to the disclosure of emission information and carbon management strategy (CMS). Carbon Management refers to analyzing and focusing on those areas within the corporation where cost reductions can be made via energy reductions, waste management and reduced resource consumption. In this paper, we examine the role of an effective CMS on the emission disclosure behavior of firms. We utilize the Carbon Disclosure Project (CDP) surveys to find that firms adopting an effective CMS are more likely to disclose the information about both direct and indirect emissions.

中文翻译：

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碳管理战略和碳披露：一项探索性研究

企业社会责任 (CSR) 是一个概念，旨在确保企业以合乎道德的方式开展业务，除了关注经济影响外，还关注环境和人力资源。通常，企业社会责任是指公司为衡量其改善环境和社会福祉所做努力而采取的步骤。CSR 的一个方面涉及排放信息的披露和碳管理策略 (CMS)。碳管理是指分析和关注公司内可以通过减少能源、废物管理和减少资源消耗来降低成本的领域。在本文中，我们研究了有效的 CMS 对企业排放披露行为的作用。