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The impact of board governance effectiveness on carbon disclosure in the banking sector

Marwan Mansour et al.

Banks and Bank Systems2026https://doi.org/10.21511/bbs.21(1).2026.08article
AJG 1
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0.50

What the paper says

Type of the article: Research ArticleAbstractClimate-related risks have intensified the demand for transparency in the banking sector, particularly with respect to carbon-related information disclosed to stakeholders. In emerging economies, where climate disclosure remains largely voluntary, internal governance mechanisms are expected to play a decisive role in shaping reporting practices. The aim of this study is to examine the relationship between board governance effectiveness and carbon emission disclosure in the ASEAN banking sector. The object of the study is listed commercial banks operating in six ASEAN countries over the period 2014–2023. The analysis is based on panel data and employs fixed-effects and Tobit regression models to account for unobserved heterogeneity and the bounded nature of disclosure scores. The results indicate that board governance effectiveness is positively and statistically associated with carbon emission disclosure. Accordingly, the within R-squared value for the fixed-effects model is 23.5%, while the pseudo R-squared for the Tobit model is 55%, indicating strong explanatory power of both specifications. Economically, a one-point increase in the Board Effectiveness Score corresponds to an increase of 2.630 units in carbon emission disclosure in the fixed-effects model and 4.550 units in the Tobit specification, indicating economically meaningful improvements in disclosure intensity. In addition, bank size, age, profitability, and eco-innovation activity are found to be positively related to disclosure levels. The results remain robust across alternative specifications, including panel quantile regression, panel logit estimation, and two-step system generalized method of moments.

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https://doi.org/https://doi.org/10.21511/bbs.21(1).2026.08

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@article{marwan2026,
  title        = {{The impact of board governance effectiveness on carbon disclosure in the banking sector}},
  author       = {Marwan Mansour et al.},
  journal      = {Banks and Bank Systems},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.21511/bbs.21(1).2026.08},
}

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Evidence weight

0.50

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

F · citation impact0.50 × 0.4 = 0.20
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.