Corporate carbon assurance and the quality of carbon disclosure

Le Luo; Qingliang Tang; Hanlu Fan; Jamie Ayers

doi:10.1111/acfi.13060

Corporate carbon assurance and the quality of carbon disclosure

Le Luo, Qingliang Tang, Hanlu Fan, Jamie Ayers

Department of Accounting and Corporate Governance

Research output: Contribution to journal › Article › peer-review

52 Citations (Scopus)

274 Downloads (Pure)

Abstract

Based on an international sample, this study examines the association between corporate carbon assurance and carbon disclosure. We find that companies that adopt carbon assurance tend to have better carbon disclosure quality than their unassured peers. Cross-sectional analyses demonstrate that the positive relationship is stronger in stakeholder-oriented countries. We also document that carbon assurance plays a substitutive role for country-level carbon regulation and social trust. Further analyses suggest that carbon assurance has differential impacts on specific types of carbon disclosure and the quality of carbon disclosure increases with the percentage of reported emissions assured and the level of carbon assurance.

Original language	English
Pages (from-to)	657-690
Number of pages	34
Journal	Accounting & Finance
Volume	63
Issue number	1
Early online date	29 Jan 2023
DOIs	https://doi.org/10.1111/acfi.13060
Publication status	Published - Mar 2023

Bibliographical note

© 2023 The Authors. Accounting & Finance published by John Wiley & Sons Australia, Ltd on behalf of Accounting and Finance Association of Australia and New Zealand. Version archived for private and non-commercial use with the permission of the author/s and according to publisher conditions. For further rights please contact the publisher.

Keywords

carbon accounting
carbon assurance
carbon disclosure
climate change

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10.1111/acfi.13060Licence: CC BY-NC-ND

Publisher version (open access)Final published version, 489 KBLicence: CC BY-NC-ND

Cite this

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Corporate carbon assurance and the quality of carbon disclosure

Abstract

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