globalchange  > 气候减缓与适应
DOI: 10.3390/su11010107
WOS记录号: WOS:000457127300107
论文题名:
Determinants of Voluntary Greenhouse Gas Emission Disclosure: An Empirical Investigation on Turkish Firms
作者: Akbas, Halil Emre; Canikli, Seda
通讯作者: Akbas, Halil Emre
刊名: SUSTAINABILITY
EISSN: 2071-1050
出版年: 2019
卷: 11, 期:1
语种: 英语
英文关键词: greenhouse gas disclosure ; global warming ; Turkish firms ; firm characteristics ; corporate governance ; Carbon Disclosure Project
WOS关键词: SOCIAL-RESPONSIBILITY DISCLOSURE ; MARKET-TO-BOOK ; CLIMATE-CHANGE ; ENVIRONMENTAL DISCLOSURE ; CORPORATE DISCLOSURE ; CARBON EMISSIONS ; GOVERNANCE ; BUSINESS ; SIZE ; PERFORMANCE
WOS学科分类: Green & Sustainable Science & Technology ; Environmental Sciences ; Environmental Studies
WOS研究方向: Science & Technology - Other Topics ; Environmental Sciences & Ecology
英文摘要:

Firms worldwide have been facing an increasing pressure to disclose their Greenhouse Gas (GHG) emissions since GHG emissions are seen as the main source of global warming which is one of the most challenging problems that the world is faced with. For this reason, voluntary GHG disclosure represents a growing area of research interest. However, the existing research generally focuses on developed countries. In this sense, the present paper aims to contribute to the existing GHG disclosure literature by analyzing the determinants of voluntary disclosure of firms operating in a developing country, Turkey. The effects of both financial characteristics and board structures of firms on voluntary disclosure decisions are analyzed as the possible determinants of GHG disclosures of Turkish firms. We use two proxies for assessing the firms' GHG disclosures. The first proxy, "sensitiveness tendency", indicates the response behavior of firms to the Carbon Disclosure Project (CDP) survey. The second proxy, namely, "transparence tendency", represents the disclosure behavior of firms. Using logistic regression models with a sample of 84 listed Turkish companies which were included in the Carbon Disclosure Project survey in 2014, 2015 and 2016, we find that firm size, institutional ownership and market value are positively related to the sensitivity of sampled firms, while board size is negatively related. On the other hand, our results indicate that firm size, profitability and institutional ownership have positive impacts on the transparency of Turkish listed firms.


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资源类型: 期刊论文
标识符: http://119.78.100.158/handle/2HF3EXSE/125969
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作者单位: Yildiz Tech Univ, Fac Econ & Adm Sci, Dept Business Adm, TR-34210 Istanbul, Turkey

Recommended Citation:
Akbas, Halil Emre,Canikli, Seda. Determinants of Voluntary Greenhouse Gas Emission Disclosure: An Empirical Investigation on Turkish Firms[J]. SUSTAINABILITY,2019-01-01,11(1)
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