Do sustainability committees make a difference?: Carbon reduction efforts in New Zealand-listed companies
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Authors
Amarasinghe, Sachinthika Harshinee
Hewagama, Gayani
Hewagama, Gayani
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Date
2025-12-01
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Conference Contribution - Oral Presentation
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Keyword
New Zealand
listed companies
sustainability accounting
carbon allowance accounting
carbon footprint
greenhouse gas (GHG) emissions
corporate governance
listed companies
sustainability accounting
carbon allowance accounting
carbon footprint
greenhouse gas (GHG) emissions
corporate governance
ANZSRC Field of Research Code (2020)
Citation
Amarasinghe, S., & Hewagama, G. (2025, December, 1) Do sustainability committees make a difference?: Carbon reduction efforts in New Zealand-listed companies [Paper presentation]. Auckland Region Accounting (ARA) Conference 2025, Auckland University of Technology, Auckland, New Zealand
https://hdl.handle.net/10652/7127
Abstract
PURPOSE
This study investigates the role of the sustainability committee as a governance mechanism in reducing carbon emissions and carbon intensity among New Zealand's listed companies.
METHOD
Using a longitudinal panel dataset covering the NZX Top 50 firms from 2021 to 2024, the research applies fixed-effect regression models to test the relationship between governance structures and two dependent variables: carbon emissions and carbon intensity.
FINDINGS
The authors confirm prior findings of a negative relationship between the presence of a sustainability committee and the firm's carbon emission and intensity. These findings indicate the active role that the sustainability committee plays in reducing carbon emissions.
ORIGINALITY / VALUE
The research is novel because it examines an emerging governance mechanism (sustainability committees) in a newly regulated and under researched market. This study utilises two complementary carbon performance indicators, emissions and intensity. It provides practical guidance for boards and regulators while contributing to the international evidence base on how participants with governance structures shape climate-centric outcomes.
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