Citation

Ong, Tze San and Kasbun, Nur Fatin and Abdul Rahman, Abdul Aziz and Meero, Abdelrhman and Teh, Boon Heng (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). pp. 290-298. ISSN 2146-4553

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Abstract

This paper enhances the knowledge on carbon management among organizations certified by the Malaysian International Organization for Standardization (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 performance. Notably, carbon accounting exerts a full mediating effect on the relationship between carbon risk management and carbon performance.

Item Type:	Article
Uncontrolled Keywords:	Carbon risk management, carbon performance, carbon accounting
Subjects:	Q Science > QD Chemistry > QD450-801 Physical and theoretical chemistry
Divisions:	Faculty of Management (FOM)
Depositing User:	Ms Nurul Iqtiani Ahmad
Date Deposited:	27 Jul 2022 00:50
Last Modified:	27 Jul 2022 00:50
URII:	http://shdl.mmu.edu.my/id/eprint/10151

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