PROFITABILITY AND CORPORATE CARBON DISCLOSURE LEVELS

Abstract

Climate change has become a big concern because of its bad effects on nature
and our lives. A major reason for this situation may be due to carbon dioxide
emissions by companies. This may push actions from Governments to control the
emissions and clarify the related information disclosed by the companies. This
study focused on examining the relationship between proötability and carbon
disclosure levels via Carbon Disclosure Project (CDP) of companies operating in
developing countries in Asia. The result showed that companies who have higher
proötability may tend to disclose more carbon information. Therefore, the
Governments should have policies to encourage these companies because they
have enough resources and motivation to disclose more carbon information.