IDEAS home Printed from https://ideas.repec.org/a/wly/corsem/v32y2025i4p5372-5381.html
   My bibliography  Save this article

Disclosure of Information on Natural Carbon Sinks in Environmental Sustainability Reports: Evidence From Family‐Owned Firms in Taiwan

Author

Listed:
  • Hui‐Cheng Yu

Abstract

This study explored the attitudes of firms toward engaging in net‐zero carbon emission activities and analyzed the implementation of net‐zero policies by family‐owned firms in terms of the quality of information on natural carbon sinks disclosed in sustainability reports. Through content analysis, the quality of information on natural carbon sinks disclosed in sustainability reports was evaluated for a sample of Taiwanese family‐owned firms from 2020 to 2022. Nonfamily‐owned firms disclosed higher quality information on natural carbon sinks than did family‐owned firms. In the high‐tech electronics industry, nonfamily‐owned firms disclosed higher quality information on planning, practices, and outcomes for natural carbon sinks than did family‐owned firms. Carbon sequestration by natural carbon sinks is a long‐term process and is the greenest and environmentally friendliest method for reducing carbon emissions. This method increases ecological diversity. This study also provided a more comprehensive understanding of enterprises' attitudes toward achieving net‐zero emissions.

Suggested Citation

  • Hui‐Cheng Yu, 2025. "Disclosure of Information on Natural Carbon Sinks in Environmental Sustainability Reports: Evidence From Family‐Owned Firms in Taiwan," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(4), pages 5372-5381, July.
    • Handle: RePEc:wly:corsem:v:32:y:2025:i:4:p:5372-5381
    DOI: 10.1002/csr.3253
    as

    Download full text from publisher

    File URL: https://doi.org/10.1002/csr.3253
    Download Restriction: no
    File URL: https://libkey.io/10.1002/csr.3253?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:corsem:v:32:y:2025:i:4:p:5372-5381. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://doi.org/10.1002/(ISSN)1535-3966 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.