دراسة الإفصاح عن انبعاثات الكربون و علاقته بتكاليف حقوق الملكية في ظل حوكمة الشركات

الملخص EN

The research aimed to study the disclosure of carbon emissions and its relationship to the cost of property rights in light of corporate governance, by studding what disclosure of carbon emissions and the elements that must be disclosed, and examining the impact of corporate governance on supporting the relationship between disclosure of carbon emissions and the cost of property rights.

to achieve the goal of the research, the field study data was collected from its primary sources on a questionnaire prepared for the purpose of this research and distributed to a number of parties using the financial reports of companies listed in the Egyptian stock market.

Where the study community represents all stakeholders who use the financial reports of the listed Egyptian companies.

The research reached many results, the most important of which are the existence of a correlation between corporate governance and disclosure of carbon emissions And that corporate governance contributes to strengthening the negative relationship between voluntary disclosure of carbon emissions and the cost of equity, The researcher recommended the necessity of issuing environmental laws and legislations that urge industrial companies with a high carbon intensity to respond to the demands of investors and the state to disclose carbon emissions.

And the necessity of establishing environmental committees within the board of directors to increase disclosure of carbon emissions and reduce agency problems, leading to a reduction in property rights.