Handoyo Sofik, Yudianto Ivan, Dahlan Muhammad
Faculty of Economics and Business, Universitas Padjadjaran, Dipati Ukur 35, Bandung, 40132, Indonesia.
Heliyon. 2024 Aug 28;10(17):e37036. doi: 10.1016/j.heliyon.2024.e37036. eCollection 2024 Sep 15.
The research aims to analyze the determinants that impact a company's capability to mitigate carbon emissions in various ASEAN countries, specifically Indonesia, Malaysia, Thailand, the Philippines, and Singapore. The investigation delves into company-specific factors, including corporate social responsibility (CSR) strategy, green innovation, corporate governance, and product responsibility, as well as country-specific factors such as voice and accountability, regulatory quality, government effectiveness, and the rule of law. The results reveal that all examined company-specific factors exhibit a positive and significant influence on a company's capability to reduce carbon emissions. Nonetheless, the influence of country-specific factors on emission reduction performance remains indefinite. While regulatory quality and government effectiveness are significantly associated with a company's emission reduction performance, the same relationship does not apply to voice and accountability and the rule of law.
该研究旨在分析影响东盟各国（特别是印度尼西亚、马来西亚、泰国、菲律宾和新加坡）企业减轻碳排放能力的决定因素。调查深入探讨了公司特定因素，包括企业社会责任（CSR）战略、绿色创新、公司治理和产品责任，以及国家特定因素，如发言权和问责制、监管质量、政府效能和法治。结果表明，所有考察的公司特定因素都对公司的碳排放减少能力产生了积极且显著的影响。尽管如此，国家特定因素对减排绩效的影响仍不明确。虽然监管质量和政府效能与公司的减排绩效显著相关，但发言权和问责制以及法治与减排绩效之间不存在同样的关系。
