Divulgação de emissões de carbono e valor empresarial de empresas intensivas em carbono

O papel moderador da garantia externa

Autores

DOI:

https://doi.org/10.51359/2594-8040.2024.263970

Palavras-chave:

Divulgação de Emissões de Carbono, Valor da Empresa, Garantia Externa

Resumo

A expansão das atividades econômicas globais por empresas tem levantado preocupações crescentes sobre o consumo insustentável de energia, que está contribuindo para as emissões globais de carbono e representando uma ameaça significativa ao clima e ao meio ambiente do planeta. Isso levou a um crescimento intensivo na pressão dos investidores para mitigação e divulgação de emissões de carbono. O objetivo deste estudo é investigar a relação entre a divulgação de carbono e o valor da empresa, bem como examinar o papel moderador da garantia externa em ambos os construtos. Os dados usados foram extraídos de relatórios de sustentabilidade anuais/independentes de empresas intensivas em carbono na Nigéria. Usando a análise de regressão de mínimos quadrados generalizados em 370 observações empresa-ano, este estudo conclui que a garantia externa tem um papel moderador significativo no aumento do efeito da divulgação de carbono no valor da empresa. A divulgação de carbono e a garantia externa também têm um impacto positivo direto no valor da empresa. O estudo recomenda integrar informações de carbono em requisitos regulatórios e definir padrões obrigatórios para práticas de garantia de sustentabilidade.

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Publicado

17-12-2024

Edição

v. 8 (2024): JANEIRO-DEZEMBRO

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Copyright (c) 2024 Saheed Issa, Abdulbaki Teniola Ubandawaki, Ayodele Akande, Abdulkadri Toyin Alabi

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