Board effectiveness and carbon emission disclosure: evidence from ASEAN countries
Abstract This study investigates how corporate board governance attributes influence carbon emission disclosure (CED) across ASEAN-5 countries (Indonesia, Malaysia, the Philippines, Singapore, and Thailand) from 2015 to 2022. Using panel data regressions and a composite Board Effectiveness Score, th...
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Springer
2025-07-01
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| Series: | Discover Sustainability |
| Subjects: | |
| Online Access: | https://doi.org/10.1007/s43621-025-01405-4 |
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