ABSTRACT

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.

摘要

简介：研究表明气候变化对经济的负面影响以及环境状况如何成为一个复杂的全球挑战。先前的研究建议立即采取行动，以避免地球上所有生物出现任何不可预见的情况。先前的研究还支持各种可持续性努力，作为解决商业活动造成的气候变化恶化的决议。创意：公司需要开始行动并分配员工以减少公司排放的碳。这项研究的动机是缺乏实证证据来检验公司碳治理如何影响组织更好的碳绩效并授权组织实施和嵌入碳核算。客观的：本研究使用来自马来西亚的证据来探讨这一主题，并检验了碳治理与企业碳绩效之间的关联。该研究还调查了碳核算在碳治理和碳绩效方面的中介作用。结果：尽管碳核算实施对碳绩效产生了积极影响，但碳治理对组织的碳绩效没有显着影响。调查结果表明，尽管碳核算无足轻重，但仍是组织为更好地缓解碳排放而部署的重要事项。该研究还调查了碳核算在碳治理和碳绩效方面的中介作用。结果：尽管碳核算实施对碳绩效产生了积极影响，但碳治理对组织的碳绩效没有显着影响。调查结果表明，尽管碳核算无足轻重，但仍是组织为更好地缓解碳排放而部署的重要事项。该研究还调查了碳核算在碳治理和碳绩效方面的中介作用。结果：尽管碳核算实施对碳绩效产生了积极影响，但碳治理对组织的碳绩效没有显着影响。调查结果表明，尽管碳核算无足轻重，但仍是组织为更好地缓解碳排放而部署的重要事项。