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Moderating Effect Of Carbon Accounting Systems On Strategy And Carbon Performance: A Cdp Analysis, Binh Bui, Muhammad Nurul Houqe, Muhammad Kaleem Zahir-Ul-Hassan
Moderating Effect Of Carbon Accounting Systems On Strategy And Carbon Performance: A Cdp Analysis, Binh Bui, Muhammad Nurul Houqe, Muhammad Kaleem Zahir-Ul-Hassan
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Carbon emissions bring significant risks and opportunities, and organisations have responded by adopting different strategies and environmental control systems, such as carbon accounting systems (CASs). However, it remains unclear whether a CAS can help reduce emissions, and what role is played by a CAS in the relationship between carbon strategy and carbon performance. Therefore, this paper analyses the strategy-accounting-performance nexus by drawing on 1672 firm-year observations of firms participating in the CDP in 2014 and 2015. The results suggest that the quality of a CAS is influenced by strategic choices; with a proactive carbon strategy being associated with a higher …