Company carbon disclosures are crucial in assessing a firm's impact on the environment, and many policy actions are associated with this information. As a response to the rising demand for transparency and related regulatory requirements, an increasing number of firms discloses information on...

The study is intended to assess the accuracy and quality of climate-related disclosures by the companies on the Climate Disclosure Protocol (CDP) - A list. This is achieved by systematically grading the company-specific Greenhouse Gas (GHG) emission inventory stated in the annual report as...

Purpose - There has been an increase in research examining whether and how companies disclose climate change impacts and how these disclosures influence capital structure strategies in recent years. However, prior literature has generally focused on developed countries. This paper proposes to...

Many argue that digital innovation and innovation in services will be driven by Information and Knowledge Management technologies. This paper investigates a case study on sustainability innovation and more specifically, carbon footprint innovation through Environmental Information Management in...

This study has three objectives: exploring carbon emissions disclosure practices in Indonesia, seeking factors that influence carbon emissions disclosure, and analyzing the moderating role of environmental performance on these factors. The novelty of this study lies in the detailed research on...