Testing the Effectiveness of Environmental Management Accounting on the Quality of Disclosure of Carbon Information

As environmental management accounting has evolved over the past decade, the development of a variety of management control and accounting tools has helped to improve management mechanisms, particularly corporate information and environmental performance management. While the importance of environmental management accounting for firm sustainability is quite clear, a large body of research has paid little attention to evaluating and understanding the application of environmental management accounting and its impact on the quality of carbon information disclosure. The present study was conducted using the annual data of listed companies in Tehran Stock Exchange during the period 2012-2018. Using data collected from 152 companies, it was found that some environmental management accounting tools were used by these companies, however few of them used a wide range of environmental management accounting tools. Empirical analyzes show that the application of environmental management accounting has a positive and significant effect on the quality of carbon information disclosure.