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Carbon Accounting Disclosure and Firm Performance: A Multi- Theoretical Framework under Sustainability Committee Oversight

炭素会計開示と企業パフォーマンス：持続可能性委員会の監督下における多理論的枠組み (AI 翻訳)

Khafagy AA, Sharaf-Addin HH, Khan PA, Ali SEA, Almaqtari FA

Research Squareプレプリント2026-07-01#炭素会計対象セクター: energy
DOI: 10.21203/rs.3.rs-9791107/v1
原典: https://doi.org/10.21203/rs.3.rs-9791107/v1

🤖 gxceed AI 要約

日本語

本研究は、マレーシアの石油・ガスセクターを対象に、炭素会計開示（CAD）が企業の財務・ESGパフォーマンスに与える影響を、持続可能性委員会（SC）の調整効果を含めて分析する。自主的な開示が主流の新興国において、金銭的・非金銭的CADを区別し、SCが情報非対称性を低減し環境慣行を促進する仮説を検証する。マレーシアの2050年ネットゼロ目標に向け、強制的なサステナビリティ報告の導入を提言する。

English

This study analyzes the effect of carbon accounting disclosure (CAD) on financial and ESG performance of Malaysian oil and gas companies, moderated by sustainability committees (SC). It differentiates between monetary and non-monetary CAD and theorizes the moderating role of SC in reducing information asymmetry. Policy recommendations support mandatory sustainability reporting for Malaysia's net-zero target.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

マレーシアでは炭素会計開示が任意であり、日本の有報・統合報告書における任意開示からSSBJ強制化への移行と比較できる。持続可能性委員会のガバナンス機能に着目した点は、日本企業のサステナビリティ体制強化にも示唆を与える。

In the global GX context

As emerging economies consider mandatory sustainability reporting, this study's emphasis on sustainability committee oversight aligns with global governance trends under ISSB and CSRD. It provides empirical evidence that strong committees enhance the effectiveness of carbon disclosure, relevant for both developed and developing markets.

👥 読者別の含意

🔬研究者:Provides a multi-theoretical framework and empirical evidence on the moderating role of sustainability committees in carbon accounting disclosure.

🏢実務担当者:Offers a weighted disclosure index for CAD and suggests strengthening sustainability committees to improve ESG performance.

🏛政策担当者:Supports the case for mandatory sustainability reporting and green governance in emerging economies like Malaysia.

📄 Abstract（原文）

<title>Abstract</title> <p>In the growing global warming crisis, firms operating in high carbon-intensive industries like the Oil and Gas (O&G) sector are focusing on carbon reduction and transparency. However, Carbon Accounting Disclosure (CAD) in emerging economies, such as Malaysia, remains voluntary and non-standardized, which reduces its effectiveness for firm sustainable performance. To address this gap, this study proposes the Sustainability Committee (SC)-Moderated CAD Framework to examine the effect of monetary and non-monetary CAD on firm’s financial and ESG performance, with the moderating role of SC among Malaysian O&G companies listed on Bursa Malaysia. Based on stakeholder and legitimacy theories for direct relationships, and agency theory for the moderating role, the model uses a weighted disclosure index to measure CAD aspects. It is expected that different types of CAD has a positive impact on firm performance, with an effective SC strengthening this relationship by minimizing information asymmetry and promoting improved environmental practices. This study is expected to contribute to the literature by differentiating between monetary and non-monetary CAD and theorizing the potential moderating role of the SC. Furthermore, it offers policy recommendations for policymakers in advancing Malaysia’s Net-Zero emissions target by 2050 through strengthened green governance and the adoption of mandatory sustainability reporting.</p>

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