Greenhouse Gas Emission Disclosure by High-Profile Companies in China and India

Abstract

This research concentrated on the corporate disclosure regarding GHG emission activities. The main objective of this research was to understand the extent of GHG emission disclosure that was provided in annual report and sustainability report along with its driving factors. This research employed six predictor variables, namely business group, corporate governance, foreign association, state ownership, firm size and profitability with the underlying theory of coercive isomorphism. The samples were taken from 34 high-profile companies in total, operating in China and India for the year of 2016-2018. This research used content analysis (number of words) as the data collection method with GRI 305: Emissions as the guideline. The data was analysed through multiple regression model using IBM Statistical SPSS 25 software. The results of this study suggested that business group and corporate governance positively influence the extent of GHG emission disclosure. Meanwhile, foreign association and state ownership were found to be insignificant. Therefore, this study suggested that coercive isomorphism partially explained the driving factors of corporate GHG emission disclosure.