This study examined the impact of carbon accounting on firms' financial performance. using data from the Jordanian national electric power company annual reports for a period of 16-year from 2000 to 2015. the study employed a linear regression model, the dependent variable of the study was the return on assets ratio ROA and the independent variable was co2 emissions in metric tons. the findings show that firms’ financial performance is negatively related to carbon emission; meaning that an increase in corporates' carbon emissions would negatively affect corporates' financial performance
Business Management
The Impact of Carbon Accounting on Corporate Financial Performance: Evidence from the Energy Sector in Jordan
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