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The impact of corporate governance on greenhouse gas disclosures of listed companies in the material & energy sector in Sri Lanka

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dc.contributor.author Sachinika, J.D.T.
dc.contributor.author Wijekoon, W.M.H.N.
dc.date.accessioned 2023-01-05T07:01:35Z
dc.date.available 2023-01-05T07:01:35Z
dc.date.issued 2022
dc.identifier.citation Sachinika J.D.T.; Wijekoon W.M.H.N. (2022), The impact of corporate governance on greenhouse gas disclosures of listed companies in the material & energy sector in Sri Lanka, 8th International Conference Accounting Researchers & Educators (ICARE 2022), Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka. 40. en_US
dc.identifier.uri http://repository.kln.ac.lk/handle/123456789/25747
dc.description.abstract There has been a global consensus that Greenhouse Gas emissions including carbon dioxide are the main cause of climate change and global warming, which can have a significant impact on business activity and behavior. Thus, carbon information has become important for stakeholders to make an informed decision about a company’s greenhouse emissions performance. However, there is criticism that companies tend to disclose some unreliable climate change related information. It can be argued that corporate governance plays a critical role in determining how companies are responding to climate change. This is because companies that have a high quality of corporate governance are more likely to integrate climate change into their business strategy and are more likely to maintain the long term commitment to effectively address climate change risks and opportunities across their entire operating system. This study investigates the impact of corporate governance mechanisms on greenhouse gas emission disclosures. Numerous studies have been undertaken to find the impact of corporate governance on greenhouse gas disclosures in developed countries. However limited research available in developing country context particularly in Sri Lanka. Hence the purpose of this study is to investigate the impact of corporate governance on greenhouse gas disclosures of the listed energy & material companies in Sri Lanka. This research will use the board size, board gender diversity, board activities and CEO duality to measure the corporate governance of the organization and profitability and liquidity ratios are used as the control variables. Discloser level is measured by Greenhouse gas Discloser Index. Twenty seven listed companies from Sri Lankan material and energy sector have been selected as the sample of the study. The data of the study were collected using annual reports, Carbon Disclosure Project, sustainability reports, and corporate websites from the period 2016 to 2021.Data will be analyzed using study, descriptive statistics, Pearson correlation analysis, and regression analysis. en_US
dc.publisher Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka en_US
dc.subject Corporate Governance, Board Gender Diversity, CEO Duality, Greenhouse Gas Disclosures en_US
dc.title The impact of corporate governance on greenhouse gas disclosures of listed companies in the material & energy sector in Sri Lanka en_US


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