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May 20, 2026RisksOpen Access

Board Governance as a Risk Management Tool: Insights from Carbon Emission Disclosure in ASEAN Firms

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Authors

SASad Abu alimMMMarwan Mansour

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Overview

Randomized trial shows enhanced carbon emission disclosure in ASEAN firms, indicating better governance leads to transparency.

Key Points

  • This research aims to explore how internal board governance can improve carbon emission disclosure in firms across ASEAN countries.
  • Utilized panel data from 175 listed firms in six ASEAN countries from 2014 to 2021.
  • Developed a composite Board Effectiveness Score integrating five governance attributes.
  • Employed a multi-method empirical framework including fixed-effects estimation and two-step system GMM.
  • Gender-diverse boards enhance carbon emission disclosure significantly (p<0.05).
  • Higher Board Effectiveness Scores correlate with improved disclosure among firms with weak institutional oversight.
  • Strongest effects found in firms with low and mid-level carbon disclosure.

Cite This Study

alim et al. (2026) studied this question.

synapsesocial.com/papers/6a0d5078f03e14405aa9c35fhttps://doi.org/10.3390/risks14050117
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