Carbon sustainability reporting based on GHG protocol framework: A Malaysian practice towards net-zero carbon emissions
Carbon sustainability reporting plays a critical role in achieving net-zero carbon emissions, yet its application and effectiveness require greater exploration. This study examines the Malaysian practice of carbon sustainability reporting, grounded in the Greenhouse Gas (GHG) protocol framework, foc...
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| Format: | Article |
| Language: | English |
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Elsevier
2025-02-01
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| Series: | Environmental and Sustainability Indicators |
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| Online Access: | http://www.sciencedirect.com/science/article/pii/S2665972725000091 |
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| author | Hussein H. Sharaf-Addin Ahmed Abdullah Saad Al-Dhubaibi |
| author_facet | Hussein H. Sharaf-Addin Ahmed Abdullah Saad Al-Dhubaibi |
| author_sort | Hussein H. Sharaf-Addin |
| collection | DOAJ |
| description | Carbon sustainability reporting plays a critical role in achieving net-zero carbon emissions, yet its application and effectiveness require greater exploration. This study examines the Malaysian practice of carbon sustainability reporting, grounded in the Greenhouse Gas (GHG) protocol framework, focusing on five key principles: relevance, completeness, consistency, transparency, and accuracy. Using a quantitative approach, data were collected from the top 50 oil and gas companies listed in Bursa Malaysia via a questionnaire survey. Results from Structural Equation Modeling (SEM) reveal that consistency, transparency, and accuracy significantly enhance carbon sustainability reporting, while relevance and completeness exhibit no direct influence. Furthermore, all five GHG principles positively influence net-zero carbon emissions, emphasizing their importance in emission reduction efforts. The study also demonstrates that carbon sustainability reporting partially mediates the relationships between completeness, transparency, accuracy, and net-zero carbon emissions. These findings highlight the need for standardized, transparent, and accurate reporting practices to support effective climate action. Policy implications suggest that regulatory bodies prioritize robust reporting standards and provide incentives for adopting comprehensive GHG accounting frameworks, ensuring alignment with Malaysia's net-zero ambitions. |
| format | Article |
| id | doaj-art-3ac5edb1e29e47c1907a1e17aeb1319d |
| institution | Kabale University |
| issn | 2665-9727 |
| language | English |
| publishDate | 2025-02-01 |
| publisher | Elsevier |
| record_format | Article |
| series | Environmental and Sustainability Indicators |
| spelling | doaj-art-3ac5edb1e29e47c1907a1e17aeb1319d2025-01-29T05:01:57ZengElsevierEnvironmental and Sustainability Indicators2665-97272025-02-0125100588Carbon sustainability reporting based on GHG protocol framework: A Malaysian practice towards net-zero carbon emissionsHussein H. Sharaf-Addin0Ahmed Abdullah Saad Al-Dhubaibi1Management & Humanities Department, Centre of Social Innovation (CoSI), Institute of Smart & Sustainable Living (ISSL), Universiti Teknologi PETRONAS, Seri Skandar, 32610, Perak, Malaysia; Corresponding author.Department of Accounting, College of Business Administration, Prince Sattam Bin Abdulaziz University, Saudi ArabiaCarbon sustainability reporting plays a critical role in achieving net-zero carbon emissions, yet its application and effectiveness require greater exploration. This study examines the Malaysian practice of carbon sustainability reporting, grounded in the Greenhouse Gas (GHG) protocol framework, focusing on five key principles: relevance, completeness, consistency, transparency, and accuracy. Using a quantitative approach, data were collected from the top 50 oil and gas companies listed in Bursa Malaysia via a questionnaire survey. Results from Structural Equation Modeling (SEM) reveal that consistency, transparency, and accuracy significantly enhance carbon sustainability reporting, while relevance and completeness exhibit no direct influence. Furthermore, all five GHG principles positively influence net-zero carbon emissions, emphasizing their importance in emission reduction efforts. The study also demonstrates that carbon sustainability reporting partially mediates the relationships between completeness, transparency, accuracy, and net-zero carbon emissions. These findings highlight the need for standardized, transparent, and accurate reporting practices to support effective climate action. Policy implications suggest that regulatory bodies prioritize robust reporting standards and provide incentives for adopting comprehensive GHG accounting frameworks, ensuring alignment with Malaysia's net-zero ambitions.http://www.sciencedirect.com/science/article/pii/S2665972725000091Carbon emissionsGHG protocol frameworkCarbon sustainability reportingOil and gas industry |
| spellingShingle | Hussein H. Sharaf-Addin Ahmed Abdullah Saad Al-Dhubaibi Carbon sustainability reporting based on GHG protocol framework: A Malaysian practice towards net-zero carbon emissions Environmental and Sustainability Indicators Carbon emissions GHG protocol framework Carbon sustainability reporting Oil and gas industry |
| title | Carbon sustainability reporting based on GHG protocol framework: A Malaysian practice towards net-zero carbon emissions |
| title_full | Carbon sustainability reporting based on GHG protocol framework: A Malaysian practice towards net-zero carbon emissions |
| title_fullStr | Carbon sustainability reporting based on GHG protocol framework: A Malaysian practice towards net-zero carbon emissions |
| title_full_unstemmed | Carbon sustainability reporting based on GHG protocol framework: A Malaysian practice towards net-zero carbon emissions |
| title_short | Carbon sustainability reporting based on GHG protocol framework: A Malaysian practice towards net-zero carbon emissions |
| title_sort | carbon sustainability reporting based on ghg protocol framework a malaysian practice towards net zero carbon emissions |
| topic | Carbon emissions GHG protocol framework Carbon sustainability reporting Oil and gas industry |
| url | http://www.sciencedirect.com/science/article/pii/S2665972725000091 |
| work_keys_str_mv | AT husseinhsharafaddin carbonsustainabilityreportingbasedonghgprotocolframeworkamalaysianpracticetowardsnetzerocarbonemissions AT ahmedabdullahsaadaldhubaibi carbonsustainabilityreportingbasedonghgprotocolframeworkamalaysianpracticetowardsnetzerocarbonemissions |