Scopus Indexed Publications

Paper Details


Title
The Mediation Effect of Carbon Accounting in Relation to Carbon Risk Management and Carbon Performance of Malaysian Companies
Author
Ong Tze San,
Email
Abstract

This paper enhances the knowledge on carbon management among organizations certified by the Malaysian International Organization for Standardization (ISO) 14001. Specifically, the study investigated the impact of carbon risk management on carbon performance through the mediation of carbon accounting. This research adopts a quantitative method with a final sample size of 136 and structural equation modeling (SEM) was employed to analyze the data. The findings suggest that carbon risk management and carbon accounting have a significant positive effect on carbon performance. Notably, carbon accounting exerts a full mediating effect on the relationship between carbon risk management and carbon performance.


Keywords
Carbon risk management, carbon performance, carbon accounting, ISO 14001
Journal or Conference Name
International Journal of Energy Economics and Policy
Publication Year
2022
Indexing
scopus