... as an emerging market. Besides, the authors consider carbon emissions as a moderating variable for the link between sector and sustainability report quality. Design/methodology/approach Data from 5,410 listed companies in six countries of the ASEAN region (i.e. Indonesia, Malaysia, Singapore, the Philippines...

...Gayani Hewagama; Elizabeth Rainsbury; Arfian Zudana Purpose This study aims to analyse carbon emissions’ (CE) impact on New Zealand-listed entities’ firm performance before adopting legislation for mandatory climate disclosures. Design/methodology/approach The study uses a fixed effects...

...Bo Bae Choi; Doowon Lee; Jim Psaros Purpose This study aims to report the extent of voluntary carbon emission disclosures by major Australian companies during the years 2006 to 2008. This paper provides contemporary data and explanations about carbon emissions reporting in Australia. Additionally...