Abstract
Companies’ activities have contributed to the increase in carbon emissions, which lead to the negative impact on the environment. This phenomenon has motivated companies to voluntarily disclose carbon emission disclosure. Considering this disclosure issues, our study aims to investigate the effect of ISO certification, type of industry, profitability, and firm size on carbon emission disclosure. The population consists of companies listed in the Carbon Disclosure Project (CDP) of Nordic with total sample of 131 companies. Data were then analyzed using a multiple linear regression. The findings showed that profitability and firm size positive effect on carbon emission disclosure. Meanwhile, ISO certification and type of industry had no effect on carbon emission disclosure. This implied that ISO certification is seen as a symbolic strategy of carbon emission management.
Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
