Carbon accounting disclosure and corporate governance: an empirical study in Kuwaiti firms

Abdullah E. Alajmi & Andrew C. Worthington

International Journal of Economics and Accounting2024https://doi.org/10.1504/ijea.2024.144236article
ABDC C
Weight
0.30

What the paper says

The study explores the link between carbon accounting and corporate governance in Kuwaiti firms, utilising both quantitative and qualitative methods. Employing fixed-effect regression, descriptive statistics, correlation analysis, and thematic analysis, the research identifies a positive association between carbon accounting disclosure and corporate governance practices. The relationship is influenced by factors like firm size, industry sector, and the regulatory environment. The implications suggest valuable insights for policymakers and stakeholders in Kuwait, offering a foundation for developing policies that foster corporate governance and carbon accounting disclosure. Ultimately, this study underscores the significance of carbon disclosure in Kuwaiti companies, indicating that those revealing their carbon emissions are more likely to exhibit robust corporate governance practices, with potential benefits including informed decision-making, risk reduction, and enhanced overall performance.

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https://doi.org/https://doi.org/10.1504/ijea.2024.144236

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@article{abdullah2024,
  title        = {{Carbon accounting disclosure and corporate governance: an empirical study in Kuwaiti firms}},
  author       = {Abdullah E. Alajmi & Andrew C. Worthington},
  journal      = {International Journal of Economics and Accounting},
  year         = {2024},
  doi          = {https://doi.org/https://doi.org/10.1504/ijea.2024.144236},
}

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Carbon accounting disclosure and corporate governance: an empirical study in Kuwaiti firms

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Evidence weight

0.30

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.