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The Mediation Effect of Carbon Accounting in Relation to Carbon Risk Management and Carbon Performance of Malaysian Companies

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dc.contributor.author Ong, T.S.
dc.contributor.author Kasbun, N.F.
dc.contributor.author Rahman, A.A.A.
dc.contributor.author Meero, A.
dc.contributor.author Teh, B.H.
dc.contributor.author UniKL BiS
dc.date.accessioned 2023-08-16T05:13:47Z
dc.date.available 2023-08-16T05:13:47Z
dc.date.issued 2022-03-20
dc.identifier.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 en_US
dc.identifier.issn 21464553
dc.identifier.uri http://hdl.handle.net/123456789/28477
dc.description This article index by Scopus en_US
dc.description.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. en_US
dc.publisher Econjournals en_US
dc.subject Carbon Accounting en_US
dc.subject Carbon Performance en_US
dc.subject Carbon Risk Management en_US
dc.subject ISO 14001 en_US
dc.title The Mediation Effect of Carbon Accounting in Relation to Carbon Risk Management and Carbon Performance of Malaysian Companies en_US
dc.type Article en_US


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