We investigate the effects of incentive-alignment mechanisms on voluntary disclosure of carbon emissions in Korea, a latecomer in incorporating environmental practices into business operations. We consider in particular the effects of corporate governance and compensation mechanisms. We find...

The purpose of this study is to examine the relationship between managers' ability and voluntary disclosure of carbon emissions and whether industry competition affects those relationships. Using Korean firms listed on the Korean stock market from 2008 to 2019, we find that high-ability managers...

Prior research suggests that voluntary environmental governance mechanisms operate to manage a firm’s reputation as opposed to being a driver of proactive environmental performance activities. In understanding how such corporate governance mechanisms can operate as a symbolic practice, we...