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Institutional Governance Framework for Determining Carbon-related Accounting Practices: An Exploratory Study of Electricity Generating Companies in Malaysia

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dc.citedby3
dc.contributor.authorAlrazi B.en_US
dc.contributor.authorHusin N.M.en_US
dc.contributor.authorid46461112300en_US
dc.contributor.authorid55152658600en_US
dc.date.accessioned2023-05-29T06:12:18Z
dc.date.available2023-05-29T06:12:18Z
dc.date.issued2016
dc.descriptionElectric industry; Electric power generation; Environmental management; Environmental management systems; Facings; Sustainable development; Accounting practices; Emissions Trading Scheme; Environmental management system certification; Environmental organizations; Generating companies; Global carbon emission; Governance mechanisms; Sustainability report; Climate change; carbon; carbon emission; climate change; electricity generation; electricity industry; emissions trading; environmental economics; environmental planning; environmental risk; exploration; governance approach; guideline; institutional framework; policy approach; sustainability; Malaysiaen_US
dc.description.abstractElectricity industry is the major contributor of the global carbon emissions which has been scientifically identified as the main cause of climate change. With the various initiatives being implemented at the international, national, and industry levels, companies in the electricity industry are currently facing immense pressure from various stakeholders to demonstrate their policies, initiatives, targets, and performance on climate change. Against this background, accounting system is argued to be able to be play important roles in combating climate change. Using institutional governance as the underlying framework, we have identified several governance mechanisms as the determining factors for companies to have a systematic accounting system related to carbon emissions. The factors include environmental management system certification, environmental organization, publication of stand-alone sustainability reports, the use of GRI guidelines, environmental strategic planning, governance quality, and participation in CDP surveys and emissions trading scheme. We explored this issue in the context of major electricity generating companies in Malaysia and found that except for certified environmental management system, the other governance mechanisms are still lacking. The findings suggest that companies in Malaysia, in particular, from the electricity industry are not well prepared in facing risks related to climate change.en_US
dc.description.natureFinalen_US
dc.identifier.ArtNo12063
dc.identifier.doi10.1088/1755-1315/32/1/012063
dc.identifier.issue1
dc.identifier.scopus2-s2.0-84966539705
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-84966539705&doi=10.1088%2f1755-1315%2f32%2f1%2f012063&partnerID=40&md5=cbf2e1fd3e52d02b6dd18616e9063ddf
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/22796
dc.identifier.volume32
dc.publisherInstitute of Physics Publishingen_US
dc.relation.ispartofAll Open Access, Bronze
dc.sourceScopus
dc.sourcetitleIOP Conference Series: Earth and Environmental Science
dc.titleInstitutional Governance Framework for Determining Carbon-related Accounting Practices: An Exploratory Study of Electricity Generating Companies in Malaysiaen_US
dc.typeConference Paperen_US
dspace.entity.typePublication
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