Carbon Emission and Firm Performance: The Moderating Role of Management Environmental Training

Autor: Sulimany, Saleh F. A. Khatib, Iyad H. M. Ismail, Naeem Salameh, Alhamzah F. Abbas, Ayman Hassan Bazhair, Hamid Ghazi H
Jazyk: angličtina
Rok vydání: 2023
Předmět:
Zdroj: Sustainability; Volume 15; Issue 13; Pages: 10485
ISSN: 2071-1050
DOI: 10.3390/su151310485
Popis: This study investigated the role of Carbon disclosure on firm performance while considering the moderating role of management environmental training as it enhances the mechanisms of governance and monitoring practices. The data was collected from eleven European countries and listed in the Reuters Eikon database from 2016 to 2021. The Hausman test is used to test the usage of the panel method (panel data) with fixed and random effects. The results are the following: The management’s environmental training played a moderating role in carbon emission disclosure, resulting in better firm performance. This means that management environmental training would play a vital role in addressing such disclosure issues and being prepared to formulate better measurements to tackle their effects. Our study is one of the few that analyzes how the moderating role of management environmental training in carbon emission disclosure results in better firm performance.
Databáze: OpenAIRE