Coky Fauzi Alfi

Purpose: This study conducts a meta-analysis to investigate the impact of board diversity, independence and size on carbon emission disclosure.Design/methodology/approach: The results of 22 empirical investigations on the association between board qualities and carbon emission disclosure are synthesised using a meta-analysis approach. Inclusion and exclusion criteria are established, and search strategies are devised to locate relevant material. Data extraction entails gathering important information such as the names of the authors, variables and correlation coefficients. Fisher's z-transformation is used to compute and synthesise effect sizes and assumptions, sensitivity testing and subgroup analysis are performed to assess the robustness of the findings.Findings: A substantial association was discovered between board characteristics and carbon emission disclosure. Board independence and gender diversity revealed small to medium-strength positive relationships, whilst board size had a medium-strength positive correlation. The study periods varied from 2011 to 2022, with 2018 having the most studies. However, highly heterogeneous groups were discovered; further subgroup analyses were then carried out to sort out this issue.Research limitations/implications: Several limitations were recognised due to the limited number of studies and heterogeneity, although subgroup analysis was used to reduce the influence of heterogeneity. To investigate alternate outcomes, more analysis of the heterogeneity level and potential modifications to the model assumptions may be required.Practical implications: Companies should consider board size, independence and gender diversity when formulating long-term competitive strategies in the climate change movement. These characteristics can aid in bridging information gaps and garnering stakeholder support for carbon-reduction initiatives.Originality/value: This meta-analysis addresses a gap in the literature by addressing prior studies' conflicting and inconsistent findings on the association between board characteristics and carbon emission disclosure. It employs a rigorous approach and synthesis strategy to provide a thorough and robust understanding of the crucial role of board characteristics in carbon emission disclosure.

This paper provides a comprehensive analysis of global research on carbon emission disclosure, highlighting the challenges associated with climate change and its impact on businesses. To achieve this, the study analysed a dataset comprising 745 publications that were published between 1953 and 2022, obtained from the Scopus database, using bibliometrics, content analysis, and network approach methods. The results, analysed using VOSViewer, MS Excel, and Harzing's Publish or Perish software, revealed that voluntary carbon emission disclosure (VCED) is a crucial area of study. The analysis identified various themes and highlighted limitations in the literature's growth while offering suggestions for further research. The study employed a combination of bibliometric, content, and network analyses to investigate carbon emission disclosure.