Abstract

SALAZAR GARCIA, Jesús David; BRISENO GARCIA, Arturo  and  CUMPEAN LUNA, Joel Alejandro. Carbon Accounting and Environmental Committees in Mexican Exchange Companies. Investig. adm. [online]. 2024, vol.53, n.133, 00008.  Epub May 20, 2024. ISSN 2448-7678.  https://doi.org/10.35426/iav53n133.08.

The objective is to analyze the relationship between carbon accounting and environmental committees in companies listed on the BMV. While the carbon accounting literature amply explains the existence of various levels of implementation, from simple carbon footprint recording to more preferred accounting methods for expressing companies' responsibilities, there remains an ongoing debate about how these different Carbon accounting levels are related to the establishment of environmental committees within companies. Within the research method, logistic regression was used to test the effect of carbon accounting levels (independent variable) on the presence of environmental committees (dependent variable), controlling for type of industry and company size. The results show that not all levels of carbon accounting increase the probability that an environmental committee exists. The findings suggest that the more superficial levels of carbon accounting applied in Mexico increase the likelihood that companies have environmental committees to encourage carbon-related activity. The originality lies in the measurement of carbon accounting, which lacks exploration in studies that address Latin American contexts. The limitations of the study point to the need to carry out longitudinal studies to observe the effect of the relationship between the variables over time.

Keywords : Environmental Committees; Carbon Accounting; Mexican Stock Exchange; Environmental Performance.