Carbon Emission and Firm Performance: The Moderating Role of Management Environmental Training

被引：13

作者：

Khatib, Saleh F. A. ^{[1
,2
]}

Ismail, Iyad H. M. ^{[3
]}

Salameh, Naeem ^{[4
]}

Abbas, Alhamzah F. ^{[1
]}

Bazhair, Ayman Hassan ^{[5
]}

Sulimany, Hamid Ghazi H. ^{[6
]}

机构：

[1] Univ Teknol Malaysia, Fac Management, Johor Baharu 81310, Malaysia

[2] Univ Business & Technol, Coll Business Adm, Jeddah 21448, Saudi Arabia

[3] Univ Utara Malaysia, Sch Business Management, Sintok 06010, Malaysia

[4] Annajah Natl Univ, Fac Law, Nablus 44830, Palestine

[5] Taif Univ, Fac Business Adm Coll, Dept Econ & Finance, Taif 21974, Saudi Arabia

[6] Taif Univ, Fac Business Adm Coll, Accounting Dept, Taif 21974, Saudi Arabia

来源：

SUSTAINABILITY | 2023年 / 15卷 / 13期

关键词：

carbon disclosure; firm performance; environmental governance; management environmental training; FINANCIAL PERFORMANCE; VOLUNTARY DISCLOSURES; COMPETITIVE ADVANTAGE; SUSTAINABILITY; INFORMATION; EDUCATION; IMPROVE; LINK;

D O I：

10.3390/su151310485

中图分类号：

X [环境科学、安全科学];

学科分类号：

08 ; 0830 ;

摘要：

This study investigated the role of Carbon disclosure on firm performance while considering the moderating role of management environmental training as it enhances the mechanisms of governance and monitoring practices. The data was collected from eleven European countries and listed in the Reuters Eikon database from 2016 to 2021. The Hausman test is used to test the usage of the panel method (panel data) with fixed and random effects. The results are the following: The management's environmental training played a moderating role in carbon emission disclosure, resulting in better firm performance. This means that management environmental training would play a vital role in addressing such disclosure issues and being prepared to formulate better measurements to tackle their effects. Our study is one of the few that analyzes how the moderating role of management environmental training in carbon emission disclosure results in better firm performance.

引用

页数：19

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