Version 1
: Received: 24 June 2024 / Approved: 24 June 2024 / Online: 25 June 2024 (10:09:52 CEST)
How to cite:
Sabil, S.; Mediaty, M.; Pontoh, G. T. Corporate Carbon Emissions Disclosure: A Systematic Review of the Role of Media Exposure and Disclosure Practices. Preprints2024, 2024061732. https://doi.org/10.20944/preprints202406.1732.v1
Sabil, S.; Mediaty, M.; Pontoh, G. T. Corporate Carbon Emissions Disclosure: A Systematic Review of the Role of Media Exposure and Disclosure Practices. Preprints 2024, 2024061732. https://doi.org/10.20944/preprints202406.1732.v1
Sabil, S.; Mediaty, M.; Pontoh, G. T. Corporate Carbon Emissions Disclosure: A Systematic Review of the Role of Media Exposure and Disclosure Practices. Preprints2024, 2024061732. https://doi.org/10.20944/preprints202406.1732.v1
APA Style
Sabil, S., Mediaty, M., & Pontoh, G. T. (2024). Corporate Carbon Emissions Disclosure: A Systematic Review of the Role of Media Exposure and Disclosure Practices. Preprints. https://doi.org/10.20944/preprints202406.1732.v1
Chicago/Turabian Style
Sabil, S., Mediaty Mediaty and Grace T Pontoh. 2024 "Corporate Carbon Emissions Disclosure: A Systematic Review of the Role of Media Exposure and Disclosure Practices" Preprints. https://doi.org/10.20944/preprints202406.1732.v1
Abstract
Climate change continues to be a problem that is being discussed in various parts of the world. The hottest issue of concern is carbon emissions. The increase in carbon emissions was reported by the SAINS Global Carbon Project team in the Earth Systematic Science Data Journal. Disclosure of carbon emissions is part of sustainability reporting. Although several studies have revealed the determinants of carbon emission disclosure in companies, it is still not fully disclosed, one of the determinants of carbon emission disclosure is media exposure. Therefore, this study aims to fill this gap with the intention of revisiting the factors that influence carbon emission disclosure with the main focus on exploring the role of media exposure and disclosure practices. This study uses the SLR method with the help of Watase-Uake to search for relevant articles. The 43 articles deemed relevant were systematically reviewed to fill the gaps of previous research. The results show that the role of the media in encouraging disclosure of corporate carbon emissions information is mixed and inconsistent. The results also indicate that stakeholder pressure, good corporate governance, and the unique characteristics of each company are key factors that can influence voluntary disclosure of carbon emission information by companies.
Keywords
carbon emission disclosure; SLR; determinants of carbon disclosure; media expose; disclosure practices
Subject
Business, Economics and Management, Business and Management
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
