Abstract:The purpose of this study is to investigate whether corporate governance attributes such as Board Size, Board Independence, Audit Committee Independence, and ESG Committee impact carbon emission voluntary disclosures of environmentally sensitive listed companies in Sri Lanka. The sample of the study consists of 29 listed companies of CSE industry groups over the 2016 to 2020 period. Carbon emission disclosures were measured using the carbon disclosure project index checklist developed by Choi et al. (2013). La… Show more
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