In countries with secure property rights, corporate transparency improves investment efficiency and increases growth by alleviating information asymmetry. However, in countries with insecure property rights, greater transparency can increase the risk of government expropriation. Therefore, some...

Although prior research has examined corporate governance, few studies explicitly examine governance dedicated to sustainability issues. This paper examines (i) the combined impact of different carbon-embedded governance mechanisms (CGM) on carbon disclosure and (ii) the effect of CGM on the...