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

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Listed:
  • Tze San Ong

    (School of Business and Economics, Universiti Putra Malaysia, Malaysia & Department of Business Administration, Daffodil International University, Dhaka, Bangladesh)

  • Nur Fatin Kasbun

    (Accounting Department, Universiti Kuala Lumpur Business School, Malaysia)

  • Abdul Aziz Abdul Rahman

    (College of Business Administration, Kingdom University, Bahrain.)

  • Abdelrhman Meero

    (College of Business Administration, Kingdom University, Bahrain)

  • Boon Heng Teh

    (Faculty of Management, Multimedia University, Malaysia)

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.

Suggested Citation

  • Tze San Ong & Nur Fatin Kasbun & Abdul Aziz Abdul Rahman & Abdelrhman Meero & Boon Heng Teh, 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, Econjournals, vol. 12(2), pages 290-298, March.
    • Handle: RePEc:eco:journ2:2022-02-32
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    References listed on IDEAS

    as
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    3. Delphine Gibassier & Giovanna Michelon & Mélodie Cartel, 2020. "The future of carbon accounting research: “we’ve pissed mother nature off, big time”," Post-Print hal-02810507, HAL.
    4. Heather Dixon-Fowler & Daniel Slater & Jonathan Johnson & Alan Ellstrand & Andrea Romi, 2013. "Beyond “Does it Pay to be Green?” A Meta-Analysis of Moderators of the CEP–CFP Relationship," Journal of Business Ethics, Springer, vol. 112(2), pages 353-366, January.
    5. Bui, Binh & de Villiers, Charl, 2017. "Business strategies and management accounting in response to climate change risk exposure and regulatory uncertainty," The British Accounting Review, Elsevier, vol. 49(1), pages 4-24.
    6. Francisco Ascui, 2014. "A Review of Carbon Accounting in the Social and Environmental Accounting Literature: What Can it Contribute to the Debate?," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 34(1), pages 6-28, April.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Carbon risk management; carbon performance; carbon accounting; ISO 14001;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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