scholarly journals Determinants of Voluntary Greenhouse Gas Emission Disclosure: An Empirical Investigation on Turkish Firms

2018 ◽  
Vol 11 (1) ◽  
pp. 107 ◽  
Author(s):  
Halil Akbaş ◽  
Seda Canikli
Keyword(s):  
Greenhouse Gas ◽  
Firm Size ◽  
Voluntary Disclosure ◽  
Greenhouse Gas Emission ◽  
Ghg Emissions ◽  
Institutional Ownership ◽  
Developed Countries ◽  
Logistic Regression Models ◽  
Carbon Disclosure Project ◽  
Financial Characteristics

Firms worldwide have been facing an increasing pressure to disclose their Greenhouse Gas (GHG) emissions since GHG emissions are seen as the main source of global warming which is one of the most challenging problems that the world is faced with. For this reason, voluntary GHG disclosure represents a growing area of research interest. However, the existing research generally focuses on developed countries. In this sense, the present paper aims to contribute to the existing GHG disclosure literature by analyzing the determinants of voluntary disclosure of firms operating in a developing country, Turkey. The effects of both financial characteristics and board structures of firms on voluntary disclosure decisions are analyzed as the possible determinants of GHG disclosures of Turkish firms. We use two proxies for assessing the firms’ GHG disclosures. The first proxy, “sensitiveness tendency”, indicates the response behavior of firms to the Carbon Disclosure Project (CDP) survey. The second proxy, namely, “transparence tendency”, represents the disclosure behavior of firms. Using logistic regression models with a sample of 84 listed Turkish companies which were included in the Carbon Disclosure Project survey in 2014, 2015 and 2016, we find that firm size, institutional ownership and market value are positively related to the sensitivity of sampled firms, while board size is negatively related. On the other hand, our results indicate that firm size, profitability and institutional ownership have positive impacts on the transparency of Turkish listed firms.

scholarly journals The effect of company financial performance and company characteristics on Greenhouse Gas (GHG) Emission Disclosure

2019 ◽  
Vol 125 ◽  
pp. 10008
Author(s):  
Indah Fajarini Sri Wahyuningrum ◽  
Hadrian Djajadikerta ◽  
Ema Suprapti
Keyword(s):  
Financial Performance ◽  
Greenhouse Gas ◽  
Firm Size ◽  
Stock Exchange ◽  
Ghg Emissions ◽  
Institutional Ownership ◽  
Listed Companies ◽  
Ghg Emission ◽  
Index Approach

This study aims to examine the effect of company financial performance (profitability), company characteristics (PROPER rating, firm size, and institutional ownership) on Greenhouse Gas (GHG) emission disclosure using all listed companies in Indonesia Stock Exchange in from 2015 to 2017. The GHG emission disclosure variable is measured using the disclosure index approach. The result indicates that on average, the total number of companies disclose their GHG emission disclosure is increased from 30% in 2015 to 32% in 2017, even though the disclosure of GHG emissions is still relatively low. On average, in this study, companies as a sample are in a “blue” rating of PROPER rating (which have value 3 out of 4). The most disclosed item by companies is external verification with 92% in 3 years. The results point out that profitability, PROPER rating, and institutional ownership positively affect the GHG emission disclosure. However, the firm size was not indicated to affect GHG emission disclosure. This study also gives a contribution to the GHG emission disclosure literature by providing factors that affect companies’ GHG emission disclosure, particularly in Indonesia.

scholarly journals Keeping Track of Greenhouse Gas Emission Reduction Progress and Targets in 167 Cities Worldwide

2021 ◽  
Vol 3 ◽  
Author(s):  
Ting Wei ◽  
Junliang Wu ◽  
Shaoqing Chen
Keyword(s):  
Climate Change ◽  
Greenhouse Gas ◽  
Greenhouse Gas Emission ◽  
Ghg Emissions ◽  
Developed Countries ◽  
Mitigation Strategies ◽  
Ghg Emission ◽  
Carbon Reduction ◽  
Climate Targets ◽  
Global Comparison

Actions in cities shape the outcome of greenhouse gas (GHG) emission mitigation and our climate change response. Accurate and consistent carbon inventories are essential for identifying the main sources of emissions and global comparison of carbon reduction progress and would help inform targeted policies for low-carbon transition. To identify the effectiveness of historical carbon reduction policies, our study conducted energy-related GHG emission inventories for 167 globally distributed cities with information from different sectors, and assessed the city-scale near-term, mid-term, and long-term goals carbon mitigation targets from 2020 to 2050. On this basis, we propose mitigation strategies to achieve local and global climate targets. We found that, although Asian cities are the biggest carbon emitters in totals, the per capita GHG emissions of cities in developed countries are still generally higher than that in developing countries. In terms of sectors, the GHG emissions from the stationary energy uses (such as residential, commercial, and industrial buildings) and transportation sector contributed the most. However, cities in more developed nations have been inclined to set absolute carbon reduction targets before 2050, while intensity reduction target has been largely set for cities at the stage of rapid economic growth and accelerated industrialization. More ambitious and easily-tracked climate targets should be proposed by cities and more effective measures of reducing GHG emissions are required to stay consistent with the global ambition of climate change mitigation.

scholarly journals Fisheries: A Missing Link in Greenhouse Gas Emission Policies in South Korea

2021 ◽  
Vol 13 (11) ◽  
pp. 5858
Author(s):  
Kyumin Kim ◽  
Do-Hoon Kim ◽  
Yeonghye Kim
Keyword(s):  
Greenhouse Gas ◽  
Greenhouse Gas Emission ◽  
Ghg Emissions ◽  
Bioeconomic Model ◽  
Negative Externalities ◽  
Fishing Vessel ◽  
Gas Emission ◽  
Fishing Vessels ◽  
The Government ◽  
Different Levels

Recent studies demonstrate that fisheries are massive contributors to global greenhouse gas (GHG) emissions. The average Korean fishing vessel is old, fuel-inefficient, and creates a large volume of emissions. Yet, there is little research on how to address the GHG emissions in Korean fisheries. This study estimated the change in GHG emissions and emission costs at different levels of fishing operations using a steady-state bioeconomic model based on the case of the Anchovy Tow Net Fishery (ATNF) and the Large Purse Seine Fishery (LPSF). We conclude that reducing the fishing efforts of the ATNF and LPSF by 37% and 8% respectively would not only eliminate negative externalities on the anchovy and mackerel stock respectively, but also mitigate emissions and emission costs in the fishing industry. To limit emissions, we propose that the Korean government reduce fishing efforts through a vessel-buyback program and set an annual catch limit. Alternatively, the government should provide loans for modernizing old fishing vessels or a subsidy for installing emission abatement equipment to reduce the excessive emissions from Korean fisheries.

Impacts of Government Policies, Fuel Cell Cost, and Battery Cost on Greenhouse Gas Emission of Light-Duty Vehicles

2013 ◽  
Author(s):  
Swithin S. Razu ◽  
Shun Takai
Keyword(s):  
Public Policy ◽  
Fuel Cell ◽  
Greenhouse Gas ◽  
Greenhouse Gas Emission ◽  
Ghg Emissions ◽  
Government Policies ◽  
Alternative Fuel Vehicles ◽  
Enterprise Model ◽  
The Government ◽  
The Impact

The aim of this paper is to study the impact of public government policies, fuel cell cost, and battery cost on greenhouse gas (GHG) emissions in the US transportation sector. The model includes a government model and an enterprise model. To examine the effect on GHG emissions that fuel cell and battery cost has, the optimization model includes public policy, fuel cell and battery cost, and a market mix focusing on the GHG effects of four different types of vehicles, 1) gasoline-based 2) gasoline-electric hybrid or alternative-fuel vehicles (AFVs), 3) battery-electric (BEVs) and 4) fuel-cell vehicles (FCVs). The public policies taken into consideration are infrastructure investments for hydrogen fueling stations and subsidies for purchasing AFVs. For each selection of public policy, fuel cell cost and battery cost in the government model, the enterprise model finds the optimum vehicle design that maximizes profit and updates the market mix, from which the government model can estimate GHG emissions. This paper demonstrates the model using FCV design as an illustrative example.

Fuel reduction burning mitigates wildfire effects on forest carbon and greenhouse gas emission

2014 ◽  
Vol 23 (6) ◽  
pp. 771 ◽  
Author(s):  
Liubov Volkova ◽  
C. P. Mick Meyer ◽  
Simon Murphy ◽  
Thomas Fairman ◽  
Fabienne Reisen ◽  
...  
Keyword(s):  
Greenhouse Gas ◽  
Greenhouse Gas Emission ◽  
Soil Depth ◽  
Ghg Emissions ◽  
Forest Carbon ◽  
Fuel Reduction ◽  
Emission Mitigation ◽  
Complete Combustion ◽  
Eucalyptus Forest ◽  
Eastern Australia

A high-intensity wildfire burnt through a dry Eucalyptus forest in south-eastern Australia that had been fuel reduced with fire 3 months prior, presenting a unique opportunity to measure the effects of fuel reduction (FR) on forest carbon and greenhouse gas (GHG) emissions from wildfires at the start of the fuel accumulation cycle. Less than 3% of total forest carbon to 30-cm soil depth was transferred to the atmosphere in FR burning; the subsequent wildfire transferred a further 6% to the atmosphere. There was a 9% loss in carbon for the FR–wildfire sequence. In nearby forest, last burnt 25 years previously, the wildfire burning transferred 16% of forest carbon to the atmosphere and was characterised by more complete combustion of all fuels and less surface charcoal deposition, compared with fuel-reduced forest. Compared to the fuel-reduced forests, release of non-CO2 GHG doubled following wildfire in long-unburnt forest. Although this is the maximum emission mitigation likely within a planned burning cycle, it suggests a significant potential for FR burns to mitigate GHG emissions in forests at high risk from wildfires.

Carbon Footprint Analysis of an Educational Institution

2015 ◽  
Vol 787 ◽  
pp. 187-191
Author(s):  
P.M. Sivaram ◽  
N. Gowdhaman ◽  
D.Y. Ebin Davis ◽  
M. Subramanian
Keyword(s):  
Greenhouse Gas ◽  
Carbon Footprint ◽  
Greenhouse Gas Emission ◽  
Educational Institution ◽  
Ghg Emissions ◽  
Liquefied Petroleum Gas ◽  
Diesel Generator ◽  
Working Paper ◽  
Corporate Carbon Footprint ◽  
The Impact

Global warming and climate change are the foremost environmental challenges facing the world today. It is our responsibility to minimize the consumption of energy and hence reduce the emissions of greenhouse gases. Companies choose ‘Carbon Footprint’ as a tool to calculate the greenhouse gas emission to show the impact of their activities on the environment. In this working paper, we assess the carbon foot print of an educational institution and suggest suitable measures for reducing it. Greenhouse gas emitting protocol for an academic institution in terms of tones of equivalent CO2 per year is projected using three basic steps includes planning (assessment of data’s), calculation and estimation of CO2 emitted. The estimation of carbon foot print is calculated by accounting direct emission from sources owned/controlled by the educational institution and from indirect emission i.e. purchased electricity, electricity produced by diesel Generator (DG), transport, cooking (Liquefied Petroleum Gas) and other outsourced distribution. The CO2 absorbed by trees are also accounted. Some of the options are identified in order to reduce CO2 level. The information of corporate carbon footprint helps us identifying the Green House Gases (GHG) emission “hot spots” and identifies where the greatest capacity exists in order to reduce the GHG emissions. The main prioritization goes to transport and then followed by DG, cooking and then electricity. The per capita CO2 emission and the total CO2 emission for a typical educational institution are estimated.

scholarly journals AN EXAMINATION OF VOLUNTARY DISCLOSURE, INDEPENDENT BOARD, INDEPENDENT AUDIT COMMITTEE AND INSTITUTIONAL OWNERSHIP: FIRM SIZE AS A MODERATOR

2019 ◽  
Vol 2 (2) ◽  
pp. 509
Author(s):  
Hisar Pangaribuan
Keyword(s):  
Firm Size ◽  
Voluntary Disclosure ◽  
Audit Committee ◽  
Final Section ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Board Members ◽  
The Public ◽  
The Impact ◽  
Independent Audit

: This study examines the impact of the independent board, independent audit committee and institutional ownership on voluntary disclosure (by placing company size as a moderating variable) in Indonesia banking companies. Data collected from the annual report of banking companies listed on the Indonesia Stock Exchange throughout the year of study. Hypotheses developed to be tested with a variance based approach and the results were interpreted. The result has shown that the increase of independent board members and independent audit committee members tend to decrease the level of voluntary disclosure (although the impact is not significant). Independent board and independent audit committee performed this to reduce cost due to a high disclosure and to avoid the threat of high competition in banking companies. The other result has shown that institutional investors are considered more professional and powerful in supervising management to disclose more information to the public. The final section of the study's findings indicated that firm size cannot be as a moderating variable on the impact of the independent board, independent audit committee and institutional ownership toward voluntary disclosure.

scholarly journals Qualitative Evaluation of Greenhouse Gas Emission Footprints from Surface Excavation

2019 ◽  
Vol 8 (12) ◽  
pp. 2498-2502
Keyword(s):  
Greenhouse Gas ◽  
Greenhouse Gas Emission ◽  
Ghg Emissions ◽  
Qualitative Evaluation ◽  
Project Planning ◽  
Pipe Material ◽  
Low Carbon ◽  
Comprehensive Overview ◽  
Need To Evaluate ◽  
Surface Excavation

With growing concerns about global warming and greenhouse gas (GHG) emissions, there is an urgent need to evaluate and reduce the carbon footprint (CF) of surface excavation (SE). CF are GHG emissions caused by an activity or event. It is expressed in terms of the amount of carbon dioxide (COR2 R), or its equivalent of other emitted GHGs. Choosing an appropriate low-carbon emission method for SE is a vital task and involves environmental concerns due to several energy-consuming activities. Since essentially, every SE impacts the environment, it becomes very important to evaluate this impact and take necessary actions to minimize any negative consequence. The objective of this paper is to present a comprehensive overview on progress acquired over the years in understanding GHG emissions from SE and to discuss the steps in CF estimation. Publications were identified that reported GHG emissions and CF of SE over past 30 years. This literature review suggests that for most of the SE, the material production phase consumes a large amount of energy and is a major contributor of GHG emissions. Early phases of project planning should include appropriate ecological decisions consistent with the life-cycle assessment (LCA) and CF considerations. Pipe material and outside diameter should be considered during the SE to allow a detailed evaluation and reduction of their environmental impacts (EI). Incorporation of additional factors, such as cost and duration of the project into the environmental analysis is also recommended.

The Importance of Contextual Factors in Determining the Greenhouse Gas Emission Impacts of Solar Photovoltaic Systems

2015 ◽  
Author(s):  
Julia M. O’Rourke ◽  
Carolyn C. Seepersad
Keyword(s):  
Greenhouse Gas ◽  
Greenhouse Gas Emission ◽  
Contextual Factors ◽  
Relevant Literature ◽  
Ghg Emissions ◽  
Small Scale ◽  
Solar Photovoltaic ◽  
Solar Pv ◽  
Pv Systems ◽  
The Many

Small-scale residential solar photovoltaic (PV) systems are becoming increasingly common. In some cases, governments or individual homeowners promote PV technology because of concerns about climate change and a desire to reduce global greenhouse gas emissions (GHGs). While solar PV directly emits no GHGs during use, the panels are associated with a significant amount of embedded GHG emissions, resulting from the manufacturing of the panels, for instance. A review of relevant literature reveals that the life cycle GHG emissions of solar PV panels are significantly influenced by contextual factors, such as the location of the panels during use. The purpose of this paper is to illustrate the many ways context could affect the GHG emissions associated with solar PV systems and to demonstrate — via calculations from a simple analytical model — the potential magnitude of the GHG emissions differences associated with using PV panels in different contexts.

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