Board effectiveness and carbon emission disclosure: evidence from ASEAN countries

Board effectiveness and carbon emission disclosure: evidence from ASEAN countries

Abstract This study investigates how corporate board governance attributes influence carbon emission disclosure (CED) across ASEAN-5 countries (Indonesia, Malaysia, the Philippines, Singapore, and Thailand) from 2015 to 2022. Using panel data regressions and a composite Board Effectiveness Score, th...

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Bibliographic Details
Main Authors: Marwan Mansour, Almothanna Jamil Abu-Allan, Sajead Mowafaq Alshdaifat, Dheif Allah E’leimat, Mohammed W. A. Saleh
Format: Article
Language:English
Published: Springer 2025-07-01
Series:Discover Sustainability
Subjects:
Corporate governance
Carbon emission disclosure
Climate change
ASEAN countries
Online Access:https://doi.org/10.1007/s43621-025-01405-4
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https://doi.org/10.1007/s43621-025-01405-4

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