IJIMT 2016 Vol.7(2): 67-71 ISSN: 2010-0248
doi: 10.18178/ijimt.2016.7.2.647

A Preliminary Analysis of Carbon Disclosure among the Electricity Generation Companies in Asia

B. Alrazi, N. A. Shaiful Bahari, and N. Mat Husin
Abstract— This research examines the carbon disclosure of 75 electricity generation companies in Asia. Using a self-developed carbon disclosure index to assess the disclosure made in the annual reports for the year 2013, we find low level of disclosure among the sample companies (i.e., average score = 12%). The highest level of disclosure is 60%, while 27 reports made no reference to climate change or carbon emissions. The level and extent of disclosure can be attributed to the companies’ country of origin with Japan and Hong Kong reported the highest. Most of the disclosure were related to risks and opportunities and plans and strategies to reduce emissions. However, there still lack of quantitative data and, when disclosed, the data were not externally verified. This scenario indicates the need to revisit the reporting requirements pertaining to carbon information.

Index Terms— Asia, carbon disclosure, electricity companies.

B. Alrazi and N. A. Shaiful Bahari are with the College of Business Management and Accounting, Universiti Tenaga Nasional, 26700 Muadzam Shah, Pahang, Malaysia (e-mail: bakhtiar@uniten.edu.my, habibiaishah@gmail.com).
N. Mat Husin is with the Department of Accounting, College of Business Management and Accounting, Universiti Tenaga Nasional, 26700 Muadzam Shah, Pahang, Malaysia (e-mail: Hayati@uniten.edu.my).

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Cite: B. Alrazi, N. A. Shaiful Bahari, and N. Mat Husin, " A Preliminary Analysis of Carbon Disclosure among the Electricity Generation Companies in Asia," International Journal of Innovation, Management and Technology vol. 7, no. 2, pp. 67-71, 2016.

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