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    Climate change and business accountability, empirical evidence on the roles of environmental strategy and environmental accounting
    with Mohammad N. S. Yaaqbeh
    Business Ethics, the Environment and Responsibility 32 (4): 1592-1608. 2023.
    This study examines the roles of environmental strategy and accounting in corporate carbon performance, as measured by the Greenhouse Gas (GHG) Protocol. A novel interaction model is developed based on legitimacy theory and natural-resource dependence theory to capture the interaction between environmental strategy and accounting. An international sample of 3322 firms from 73 countries is used in the analysis, based on a panel data design for 17 years (2005–2022). The empirical findings reveal a…Read more