Majid, Jamaliah Abdul; Adam, Noriah Che; Rahim, Norbaya Ab - In: Cogent Business & Management 10 (2023) 3, pp. 1-26
, thus adversely impacting carbon disclosure decisions. The results also show a positive association between the strength of … the regulatory pressures and carbon disclosure decisions, supporting the institutional theory prediction that firms … Malaysia through the adoption of mandatory sustainability reporting has a positive impact on carbon disclosure. To further …