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

dc.contributor.authorOng, Tze San
dc.contributor.authorKasbun, Nur Fatin
dc.contributor.authorRahman, Abdul Aziz Abdul
dc.contributor.authorMeero, Abdelrhman
dc.contributor.authorTeh, Boon Heng
dc.date.accessioned2024-02-29T04:59:01Z
dc.date.available2024-02-29T04:59:01Z
dc.date.issued2022-02-27
dc.description.abstractThis 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.
dc.identifier.otherhttp://dspace.daffodilvarsity.edu.bd:8080/handle/123456789/11561
dc.identifier.urihttp://dspace.daffodilvarsity.edu.bd:8080/handle/123456789/11561
dc.language.isoen_US
dc.publisherDaffodil International University
dc.sourceDIU Institutional Repository
dc.subjectCarbon
dc.subjectRisk management
dc.titleThe Mediation Effect of Carbon Accounting in Relation to Carbon Risk Management and Carbon Performance of Malaysian Companies
dc.typeArticle

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