... models have been used to untangle the determinants of carbon management strategy. Findings The empirical findings of the study document that gender diversity, environment committee, Environment Management System (EMS) and climate change risks and opportunities play a significant and positive role...

... elements such as the environment committee, carbon strategy and environment management system are critical contributors to carbon emission disclosure. Practical implications This study adds to the emerging literature on climate change, carbon emission disclosure, corporate governance and climate...