Please use this identifier to cite or link to this item:
http://hdl.handle.net/123456789/28477
Title: | The Mediation Effect of Carbon Accounting in Relation to Carbon Risk Management and Carbon Performance of Malaysian Companies |
Authors: | Ong, T.S. Kasbun, N.F. Rahman, A.A.A. Meero, A. Teh, B.H. UniKL BiS |
Keywords: | Carbon Accounting Carbon Performance Carbon Risk Management ISO 14001 |
Issue Date: | 20-Mar-2022 |
Publisher: | Econjournals |
Citation: | Ong, T. S., Kasbun, N. F., Abdul Rahman, A. A. ., Meero, A., & Teh, B. H. (2022). The Mediation Effect of Carbon Accounting in Relation to Carbon Risk Management and Carbon Performance of Malaysian Companies. International Journal of Energy Economics and Policy, 12(2), 290–298. https://doi.org/10.32479/ijeep.12780 |
Abstract: | This paper enhances the knowledge on carbon management among organizations certified by the Malaysian International Organization for Standardizatio(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 performanceNotably, carbon accounting exerts a full mediating effect on the relationship between carbon risk management and carbon performance. |
Description: | This article index by Scopus |
URI: | http://hdl.handle.net/123456789/28477 |
ISSN: | 21464553 |
Appears in Collections: | Journal Articles |
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The Mediation Effect of Carbon Accounting in Relation to Carbon Risk Management and Carbon Performance of Malaysian Companies.pdf | 523.92 kB | Adobe PDF | View/Open |
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